Search
XII.2 Expenditure Policies – XII. Expenditures
… made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper spending. As a result of this constitutional and statutory responsibility, … made by the State and its departments prior to payment in order to prevent and detect fraud waste and improper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… New York’s Empire State Supportive Housing Initiative (ESSHI) has not been meeting …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellState Agencies Bulletin No. 1639
… Purpose To notify agencies of a change to the process for reissuing New York State payroll checks. … process: State agencies submit to the Division of the Treasury a stop payment request Form TD346 to place a stop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1639-reissuance-state-payroll-checksCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… for a BOCES to provide claims auditing services to one of its component districts since most of these districts would … employees currently classified under civil service do not lose this classification) a district resident or nonresident Who does not qualify A member of the district’s board A clerk or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorResponse Planning for Unexpected Events
… Authority (MTA) Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers. We …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsOpinion 96-4
… of the sale of certain village owned real property. You state that the village acquired the property in question … reserve fund requirements. We are also mindful that it can be argued that under each of the alternative forms of the … is well established, however, that a municipality may not do indirectly what it cannot do directly (see, e.g., Commco v …
https://www.osc.ny.gov/legal-opinions/opinion-96-4CUNY Bulletin No. CU-414
… up employees in PayServ who are hired under the HIRE Act, and to explain how the Office of the State Comptroller … records for employees previously hired under the HIRE Act. Affected Employees Employees hired under the HIRE Act by SUNY or CUNY in 2010 Effective Date(s) Employees hired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-actSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… in State contracts. Preparing and maintaining an updated directory of certified MWBEs. As of April 2014, DED had … name and address were still listed in the Division’s directory in 2014. State agencies and public authorities must …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programDiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… performance on late contracting. “The state relies on nonprofit human services providers to deliver essential … for drawing attention to this issue, which destabilizes nonprofit organizations and forces providers to ‘float’ the … payment remain critical issues for the well-being of the nonprofit sector and the people who need services,” said Reg …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… Objective To determine if the Office of Temporary and Disability … monitors and properly approves reimbursement of claims by homeless shelter providers, such as Westhab Inc.’s Coachman … social services (Local Districts) either operate shelters directly or contract with providers to operate them. As of …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerWyandanch Union Free School District – Budget Review (B21-7-1)
… The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Opinion 98-6
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … elected to office. Disclosure of such an interest would be required. The supervisor would have a prohibited interest … the spouse's firm unless the total consideration payable, when added to all other consideration payable under contracts …
https://www.osc.ny.gov/legal-opinions/opinion-98-6State Agencies Bulletin No. 2117
… Purpose The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS … deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for … ends. AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsII.2 New York State Accounting Policies – II. New York State Financial Accounting
… GAAP-based reports must be issued quarterly and annually. In addition, there are many other state statutes that govern the receipt and disposition of state revenues or govern how or when state funds are spent. References to these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesDistribution of Utility Arrears in New York State
… customer arrears reported by the State’s largest electric and gas utilities. These utilities are investor … territories. Two of these utilities, New York State Electric and Gas (NYSEG) and National Grid Upstate (Grid U), … from utility customers, with the remaining balance covered by prior commitments by certain utilities totaling …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateFunctional MDS – Compliance With the Reimbursable Cost Manual
… children between the ages of three and five who live in Queens, Brooklyn, Manhattan, and the Bronx. MDS’s Programs … June 30, 2011, MDS claimed approximately $3.5 million in reimbursable costs. According to SED officials, MDS ceased … fiscal year ended June 30, 2011, we identified $794,219 in reported costs that do not comply with Manual requirements …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualOpinion 92-37
… This opinion represents the views of the Office of the State Comptroller at the time it was … to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 98-24
… that the "home area" of the firefighter at the time of injury is responsible for VFBL benefits (see Volunteer … Law, §30[1-6]). Thus, for example, if at the time of injury, a volunteer firefighter was a member of a fire … generally would be a fire district charge, even if the injury occurred while performing services outside the fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-24DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… from gaming activities and problem gambling. “The lottery generates billions of dollars each year for New … for its budget and for localities through traditional lottery games, video lottery terminals (VLTs), racetrack wagering, casinos, sports …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingDiNapoli: MTA's Plan to Pull Trash Cans Didn't Make Stations Cleaner
… four years the best one can say about this experiment is that it's inconclusive, except for the fact that riders … cans from the 8th Street station on the R line and at Flushing-Main Street on the 7 line in Oct. 2011 and evaluated … every day. DiNapoli's audit notes that subway trash is collected and stored in containers on platforms or storage …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mtas-plan-pull-trash-cans-didnt-make-stations-cleaner