Search
Opinion 2004-2
… contract between the vendor and the town, although on its face constituting a contract between the vendor and the town, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Opinion 88-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… contract with the Brighter Choice Foundation (Foundation) for the period July 1, 2011 through May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany County, is … declaration made by the Foundation that clearly defined what activities it will engage in to achieve the stated goals …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mTown of Cherry Valley – Budget Review (B4-14-21)
… evaluation of the preliminary budget. Key Findings We performed this budget review because the Town was … in the 2014 adopted budget, but have been received. If the Town does not receive the reimbursements in 2014, Town officials …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… for the activity fund, but is not adequate because it does not provide detailed procedures for the financial … District did not take action to correct these weaknesses. We reviewed 27 remittances totaling $13,188 to determine if they were properly documented by both the student …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomOpinion 94-4
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … rendered or the goods actually received. Section 118(1) does not prescribe the form or manner in which the statement … of such a requirement by the board or the comptroller, we note that General Construction Law, §46 provides that: The …
https://www.osc.ny.gov/legal-opinions/opinion-94-4IX.6.E Education Department - G5 System – IX. Federal Grants
… immediate notification of approval or rejection for all online payment requests. Approved requests are then paid to … of Education and state agencies can view relevant data online, such as up-to-the-minute account balances, account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemMember E-News Archive — 2023
… 2023 Help Us Go Green and Get Your 1099-R and Annual Statement Faster Check Retirement Online to See Possible … Decision Common Retirement Myths Your Member Annual Statement NYSLRS – One Tier at a Time: ERS Tier 5 May 2023 …
https://www.osc.ny.gov/retirement/publications/member-e-news-archive-2023DiNapoli: Audits Lead to Millions of Dollars in Medicaid Savings from Drug Rebate Collections
… rebates under the state's Medicaid Drug Rebate Program after correcting problems identified by auditors from the … drug rebates under the states Medicaid Drug Rebate Program after correcting problems identified by auditors from the …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-audits-lead-millions-dollars-medicaid-savings-drug-rebate-collectionsState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … did not properly manage fund balance and reserves, a new audit found officials did not implement corrective … 40 IT assets were not properly recorded in the system. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsSUNY Bulletin No. SU-267
… 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular … undeliverable, the campus should forward the check to the NYS Department of Taxation and Finance, Division of Treasury, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-267-2018-retroactive-salary-increase-psnu-employeesOpinion 99-7
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … of the fire department or, "if such fire department does not have a treasurer or other fiscal officer then to the … for fund-raising expenses of firefighters' association). We have also concluded that the treasurer having custody of …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Medicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
To determine whether the Medicaid program made inappropriate feeforservice payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesAbout Statement No. 68 – Governmental Accounting Standards Board
… Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : … and deferred inflows and outflows of resources. Has no impact on funding—contributions will continue to be based …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Opinion 88-68
… AND PLANNING -- Planning Boards (authority of individual member to vote on matter of personal interest) CONFLICTS OF INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 89-33
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … paid to officers and employees on an hourly basis. We have also expressed the view, however, that since the … (1982 Opns St Comp No. 82-227, p 286). If the board does not require prior audit and payment is made pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 88-13
… This opinion represents the views of the Office of the State Comptroller at the time … interest under General Municipal Law, §801 if the policy should be renewed by the village. Article 18 of the General … General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Other Bulletin No. 79
The purpose of this bulletin is to provide the State University Construction Fund with instructions for processing the October 2024 SCF CSEA LLS payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-79-october-2024-state-university-construction-fund-scf-civilOpinion 91-55
… exclusion because only costs involving actual expenditures affect a municipality's ability to pay debt service from the … improvement. It has been held that "[d]epreciation expense does not represent an actual expenditure of money ... but is … been held that "[d]epreciation is a mere book figure which does not either reduce the actual dollar income ... or …
https://www.osc.ny.gov/legal-opinions/opinion-91-55NYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… by the DOL relating to “Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights, RIN … Fund (Fund), which is the one of the largest public pension funds in the United States. The Fund is not subject … one of America’s best-managed and best-funded public pension plans. We have integrated ESG factors into our …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolution