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Opinion 99-9
… Municipal Law, §77-b, may pay the travel, meal, lodging, registration and tuition expenses of its city attorney for … State. The tuition charge would be in addition to standard registration fees for attendees at the conference, and would … .). Pursuant to section 77-b(3), all actual and necessary registration fees, actual and necessary expenses of travel, …
https://www.osc.ny.gov/legal-opinions/opinion-99-9State Comptroller DiNapoli Releases Municipal & School Audits
… period, the village earned $1,516 from money on deposit in its two checking accounts, which had an average monthly … the village may have earned an additional $148,755 in interest earnings. Village officials did not: solicit … billed totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2002-4
… (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to dredge a privately-owned channel) MUNICIPAL FUNDS -- Appropriations and Expenditures … of current funds to pay for dredging privately-owned channel) -- Highway Funds (dredging services performed by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Comptroller DiNapoli Statement on 15th Anniversary of 9/11
… families, workers, shoppers and tourists alike. The story of September 11 is the story of our ability, after getting knocked down, to pick …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Pension Contribution Rates to Decrease for Fiscal Year 2015-16
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) will decline in Fiscal Year 2015-16, New York State Comptroller Thomas P. DiNapoli announced … Employer contribution rates for the New York State and Local Retirement System NYSLRS will …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16DiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … and Rensselaer failed to file their financial information for the 2015 fiscal year and could not be issued a score. The … year end date. DiNapoli released fiscal stress scores for school districts in January and for villages in February. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesOpinion 94-33
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … members" and "life retired members" of a fire department for which a volunteer firefighters' service award program has … a service award program (General Municipal Law, §217 [a]). For this purpose, an "active volunteer firefighter" is a …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Opinion 95-18
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) … and Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-95-18DiNapoli Releases Fiscal Stress Scores for 17 Cities
… issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 … stress score which classifies whether a municipality is in “significant fiscal stress,” in “moderate fiscal stress,” is “susceptible to fiscal … issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… requirements. On occasion, Business Units may need to make adjustments to an employee’s taxable wages for prior tax … The subject should indicate that the email is regarding an adjustment to a prior tax year. Additionally, the body of the … Additional information on taxable employee expenses can be found in the following sections of this Chapter: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… Refunds to an Agency Sole Custody Account Process and Transaction … of SFS. The Business Unit must maintain documentation to support the advance to the employee and must make that available to the Office of … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to State Offset functionality in the SFS. Process and … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkXI.15 Overview – XI. Procurement and Contract Management
This section provides information related to submission of procurement records to the Office of the State Comptroller as a separate step in advance of submission of the contracts
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15-overviewVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… Agencies are responsible for retaining backup documentation outside SFS, even though backup is included in SFS as an attachment to the Direct Deposit or Adjustment … Agencies are responsible for retaining backup documentation outside SFS even though backup is included in SFS as an attachment to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsXIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… JAA Number Description JAA-PPM101-036 Adding an Activity to a Contract Line using the Project Guide JAA-PPM101-040 … Update Supplemental Data using the Project Guide Guide to Financial Operations REV. 03/26/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guidePayroll Improvement Project Bulletin No. PIP-004
… in the Data Dictionary will be accurate in PS Query at Go Live. The Data Dictionary may be used for updating queries … their designated queries in a test database prior to Go-Live to determine whether the queries will need to be updated … the changes, and update the queries in PS Query after Go Live. If assistance is required in updating queries once …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-004-payroll-improvement-project-92-query-data-dictionaryState Agencies Bulletin No. 1815
… Effective as of Administration pay checks dated April 1, 2020 and Institution pay checks dated April 9, 2020. OSC … the completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … should not be making any changes to the Department Budget Table USA on or after March 19, 2020 until the April 1, 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1815-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionFarmland Protection Program
… specific criteria in each Request for Approval (RFA) to determine eligibility, such as project categories … cash grains) and minimum acres to be preserved. Each RFA is considered a round with its own project focus and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programControls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Controls Over Tablet and Kiosk … JPay Inc. (Provider). Tablets are loaned to Individuals in the general population and can be used by Individuals to … website. The objectives of our initial audit, issued in May 2023, were to determine if DOCCS provided sufficient …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received … recipients in the Restriction Program must receive certain care through only their designated health care providers or via referral from those providers. …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipient