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Opinion 90-48
… would adversely affect a bidder's ability to carry on his business, the bidder has a cognizable due … property right in a contract ( Matter of Callanan v City of Schenectady , 116 AD2d 883, 498 NYS2d 490), it has … would adversely affect a bidder's ability to carry on his business, the bidder has a cognizable liberty …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 96-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … an emergency medical services "conference", presented by a State agency, which includes workshops and lectures, if the … available in order to improve fire protection in New York State" (Governor Rockefeller's Message on Approval of L 1960, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Examination of Unemployment Insurance Benefits 2016 Annual Report
The objectives of our examination were to determine if payment requests and payments DOL approved were appropriate and if DOL recouped overpayments based on cu
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportBatavia City School District – Financial Condition (2016M-160)
… the amounts reserved are necessary and reasonable. Excess funds should be transferred to unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160City of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1132 …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Comptroller DiNapoli Releases School Audits
… $3,638. In addition, errors totaling $9,100 occurred with manual leave accrual entries. Auditors also found five … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… Inc Metro Therapy were calculated properly documented ad …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualNYS Common Retirement Fund Contacts
… Anastasia Titarchuk Chief Investment Officer atitarchuk@osc.ny.gov Anastasia Titarchuk is the Chief Investment Officer … Michael Federici, Fixed Income mfederici@osc.ny.gov Elizabeth Gordon, Corporate Governance egordon@osc.ny.gov …
https://www.osc.ny.gov/common-retirement-fund/resources/nys-common-retirement-fund-contactsMessage from the Comptroller – 2023 Financial Condition Report
… Fiscal Year (SFY) 2022-23 reflected continuing recovery from COVID-19 and economic growth. In this environment, State … $111.7 billion in SFY 2022-23, a decrease of $9.5 billion from the prior year caused by a $12.0 billion reduction in … It highlights major issues in programmatic areas ranging from public health to public safety, energy and the …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerOpinion 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
… SECTION OVERVIEW AND POLICIES Business Units should, where practicable, use purchase orders to make all purchases. … a purchase order on the voucher, a Business Unit must enter (1) the purchase order number that was used to make the … the purchase order encumbrance and update the contract, where applicable. If the purchase order is not referenced: …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… and Attorney General Eric T. Schneiderman announced the arrest of Mount Vernon Mayor Richard Thomas for allegedly … and Attorney General Eric T Schneiderman announced the arrest of Mount Vernon Mayor Richard Thomas for allegedly …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… year after the city budgeted for its largest ever drop in property tax collections, a remarkable turnaround in property values emerged. The tentative property tax rolls now …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planAlternatives For Children – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Long Island, New York. Alternatives provides preschool … 2015, Alternatives reported approximately $25.9 million in reimbursable costs on its CFRs for the five rate-based … fiscal years ended June 30, 2015, we identified $253,494 in ineligible costs that Alternatives reported on its CFRs …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Town of Colchester , Town of Greene , Town of Kortright , City of Poughkeepsie and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Town of Colchester Town of Greene Town of Kortright City of …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Kew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… (SED) Reimbursable Cost Manual (Manual). The audit covered expenses claimed on Kew Gardens’ CFR for fiscal year 2012-13 and certain expenses claimed on Kew Gardens’ CFRs for the two fiscal … base compensation. As such, they met the Manual’s definition of bonuses. The performance evaluations for each …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualPayroll Improvement Project Bulletin No. PIP-010
… Purpose The purpose of this bulletin is to inform users of changes to Retirement Plans in … plans will be maintained separately in v 9.2. Refer to Payroll Bulletin PIP-014, ORP/VDC Arrears Deductions for … questions related to this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92DiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… par and state agencies were not always given the necessary guidelines or training to buy more locally produced foods. … requires OGS and Ag&Mkts to develop regulations, establish guidelines, and provide training on New York state food … Auditors also found OGS and Ag&Mkts had not developed guidelines called for in the law to direct and assist state …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersComptroller DiNapoli Releases State Audits
… Metropolitan Transportation Authority (MTA) : Capital One Bank Accounts (2011-S-49) Auditors identified 15 MTA bank accounts that were established at Capital One Bank and … than it should have. Office of Children and Family Services, Youth Facility Chargeback Rates to Localities …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… directly related to the special education programs, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manual