Search
Opinion 88-17
… land in the subdivision without compensation. 34 Opns St Comp, 1978, p 154 is superseded to the extent it is … questions: (1) Does the opinion expressed in 34 Opns St Comp, 1978, p 154, with regard to the dedication of park land … of land in the plat for public parks? In 34 Opns St Comp, 1978, p 154, this Office expressed the opinion that a …
https://www.osc.ny.gov/legal-opinions/opinion-88-17DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… (46); Nassau (31); Erie (29); Suffolk (29); Monroe (26); Orange (25); and Albany (24); · Water, sewer and solid … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyList of Agencies That Can Receive Electronic Invoices
… DMV01 Department of Motor Vehicles DMV02 Governor's Traffic Safety Committee DOB01 Division of Budget DOC01 …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesOpinion 95-30
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in the custody of the chief fiscal officer or other officer … or private sources, may be invested only as prescribed in General Municipal Law, §11, except that investments of …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 94 - 23
… towns, if the proposed extension is upon petition pursuant to Town Law, §170(1), the town board of the town in which the extension is to be located may proceed on its own, without action by the … extension is without petition and by board motion pursuant to Town Law, §170(2), joint action by both town boards is …
https://www.osc.ny.gov/legal-opinions/opinion-94-23X.7 Overview – X. Guide to Vendor/Customer Management
… or one of its Business Units. Business Units use Customers in the Statewide Financial System to bill, collect … revenue contracts. Information about customers is stored in the New York State Customer File, which consists of … The use of Customers is required for revenue contracts in the SFS, for Interagency billing and payment processing, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… collection procedures. The Debt Collection Improvement Act of 1996 provides that any non-tax debt or claim owed to an … for a period of 180 days shall be referred to the U.S. Department of Treasury for appropriate action. The Department of Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeXIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement
… file, you need the Adobe Reader®, version 5 or later, on your computer. You can download a free copy of Adobe Reader® … PDF file you need the Adobe Reader® version 5 or later on your computer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii7-office-state-comptroller-travel-manualXI-A.2 Purchase Requisitions – XI-A. Purchasing
… to streamline and standardize the purchasing process. In the Statewide Financial System (SFS), agencies use the … the requisition. When purchasing items that are included in the Item Master, the requisitioner should select these … the types of goods and services agencies purchase. Items in the Item Master have standardized nomenclature and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… Order Dispatch Agencies must identify and record a classification for each vendor added to the Statewide Vendor File. This classification should reflect the type of business relationship the vendor has with the State. The classification selected determines if a vendor is “open for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchLoan Payroll Deductions – Enhanced Reporting
… Retirement Online notifies employers when to start and stop deductions …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… to facilitate the SFS functionality that prevents the payment of duplicate invoices. Process and Transaction … Units may encounter this situation when making a partial payment due to a partial delivery. Partial payments should … example, assume a Business Unit wants to make a partial payment against invoice number 123 due to a partial delivery. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsState Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… raised in audits by my office over the years. Equally important, these new oversight and accountability measures …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentOversight of Study Abroad Programs
… their home institution. During the 2023–24 academic year, 26 SUNY campuses administered 508 SAPs in 67 countries that …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsFinancial Literacy
… empowers New Yorkers with skills knowledge and education to make informed decisions with their money …
https://www.osc.ny.gov/financial-literacyEmployer Graded Rate Contribution Calculation
… Chapter 48 of the Laws of 2017 – A.2384 (Abbate) / S.4759 (Golden) – Provides employers with a tailored graded …
https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculationControls and Accountability of Court, Trust and Bail Funds
… postings made on behalf of defendants, trust funds from estates controlled by Public Administrators (such estates have no known heirs or no heirs able or willing to administer the estates), and other miscellaneous funds. Finance's Court …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsAssessment and Collection of Selected Fees and Penalties
… as those levied on employers for their failure to pay fees in a timely manner or comply with workplace safety rules. We … does not assess and collect all required fees and fines. In total, the Department did not collect about $3.8 million, … assessment and collection of fees and penalties identified in this report. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesManagement of Cash and Investments
… City metropolitan area. The MTA is governed by a Board of Directors, whose 23 members are appointed by the Governor … that proper amounts are being turned over to the MTA Treasury Department. Establish a written investment plan which …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsInspecting Highway Bridges and Repairing Defects
… any defects found during inspections. If a serious ("red flag") structural defect is identified during an … 610 flags were issued on NYSTA-owned bridges, including 22 red flags. Key Findings NYSTA repairs defects identified … with flagged conditions and DOT was not always notified of red flags within one week, as required. The initial …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defects