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Opinion 95-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the proper distribution of county sales tax revenue when the county and several cities within the county each impose a …
https://www.osc.ny.gov/legal-opinions/opinion-95-3XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… order, the Business Unit must create and process a voucher that references the purchase order to liquidate the … used to make the purchase into the PO Number field, and (2) the Business Unit that made the purchase into the PO Unit … sales tax on its purchases, New York State is required to pay sales tax in certain instances such as purchase of goods …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… The Department of Agriculture and Markets (Ag&Mkts) and the Office of General Services (OGS) are now directing … law was changed to encourage state agencies to buy local and track how much the state was spending on food," DiNapoli … The Department of Agriculture and Markets AgMkts and the Office of General Services OGS are …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… another proprietary school, Our Children The Leaders of Tomorrow, Inc. (Our Children), that was owned and operated by …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualBaker Victory Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Baker Victory Services (Baker Victory) on its Consolidated Fiscal Report (CFR) were … covered the fiscal year ended June 30, 2014. Background Baker Victory, a not-for-profit organization located in … To determine whether the costs submitted by Baker Victory Services Baker Victory on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… that all applicable searches or, in many cases, even what kind of searches had been performed. Uncertainty about … (2022-F-26) The New York City Department of Education (DOE) is responsible for evaluating students to determine … A prior audit, issued in May 2019, found that the DOE had difficulty meeting the required 60-day time frame for …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… of the MTA’s total revenue. Today, fare revenue makes up only 24.5% of the MTA’s $15.7 billion in revenue, excluding …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropOpinion 88-74
… reading of the term "monument association" to apply only to unincorporated associations may not be warranted. …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 99-12
… may determine to spread the cost of all existing and future debt of the district over the entire district, including existing and future extensions. Similarly, subject to public hearing and … may determine to spread the cost of all existing and future debt of the district over the entire district, …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Unified Court System Bulletin No. UCS-339
… agencies with instructions for manual payment of the 2024 Judicial Longevity Payment (JLP) and to provide … or greater than the maximum of their grade as of April 1, 2024; served the equivalent of 120 workdays in each fiscal … to be eligible for a Longevity Lump Sum payment in April 2024. Note: The 2021-2026 CSEA agreement phases out the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentState Comptroller DiNapoli Releases Audits
… Department of Motor Vehicles: Enforcement of 19-A of the Vehicle and Traffic Law (2018-S-7) Auditors identified …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsOpinion 89-39
… is employed. You state that the board member is neither an officer nor a director of the agency but that he is the … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … of that contract. In addition, regardless of whether an officer or employee receives a direct or indirect pecuniary …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 98-3
… -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL … 805-a: The appointment of the town supervisor's business partner to the office of town comptroller, by itself, does … the office of town comptroller if he or she is a business partner of the town supervisor. You state that the town has …
https://www.osc.ny.gov/legal-opinions/opinion-98-3State Comptroller DiNapoli Releases Audits
… Department is responsible for the overall administration of fleet vehicles—cars, SUVs, trailers, trucks, and vans—as well as the maintenance of 396 pieces of on-rail equipment. A prior audit, issued in May 2023, …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… Practices (Follow-Up) (2013-F-24) In an initial audit report issued in February 2012, auditors found a culture at …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsOpinion 2006-11
… CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions … has an interest in town purchases from an auto parts store solely because the board member is an employee of the store, the interest would not be prohibited if the board …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Other Bulletin No. 15
… rate less than $7.44 Background Pursuant to the Memorandum of Agreement between the State University Construction Fund … employees shall have their salary reduced over the course of the 2012-2013 fiscal year. Effective Date(s) The 2012-2013 … Pay Period 25L. Attachment A provides a breakdown of the SCF CSEA Deficit Reduction Plan period by check date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityOpinion 90-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation) TAX LAW, … of a special act requiring otherwise, the allocation of county sales tax revenue to cities and towns required by Tax …
https://www.osc.ny.gov/legal-opinions/opinion-90-3State Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… This announcement helps achieve this shift, but it’s still only the tip of the iceberg of what all institutional …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-future