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Opinion 92-49
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … be paid from moneys appropriated from taxes levied for the current fiscal year. This is in response to your letter in … or ornament" ( Perrin v New York Central Railroad Co. , 36 NY 120, 124); "a strip of land ... set apart either for …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 95-4
… regarding the propriety of payments made with county funds to reimburse officials upon the submission of travel … under section 209. Except as referenced above, section 209 does not specify what procedures the board, or a committee of the board, may …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 91-6
… No. 76-248, unreported; see Associated Builders v City of Rochester , 67 NY2d 854, 501 NYS2d 653; Grimm v City of Troy …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 95-6
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those …
https://www.osc.ny.gov/legal-opinions/opinion-95-6State Agencies Bulletin No. 2031
… OSC will continue the following process: Notify the agency Payroll Officer of the change via email from the Tax and Compliance mailbox. Provide the agency Payroll Officer with a copy of the Lock-in Letter to be … than or equal to the IRS limit.” New York State Payroll Online (NYSPO) Impact: Employees who have an active Lock-in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsState Comptroller DiNapoli Releases Audits
… to physical health. While instruction is the cornerstone for promoting students’ mental health, a holistic, … would also include mental health awareness training for school staff and ready access to in-school mental health supports and services for all students. A prior audit report, issued in August …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… revenue). State agencies must submit APJV transactions online by navigating to Accounts Payable > Vouchers > Regular Entry State agencies submit GLJE transactions online or using a bulkload process: Online: GLJE transactions may be submitted online by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewOversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to … that schools are implementing it. However, the Department does not require school districts to submit any documentation …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… statements consist of statements comprised of both government-wide and fund financial statements and notes to … activities of the primary government and component units. In addition, information is provided for each major … have been met. Non-exchange grants and subsidies, such as local assistance grants and public benefit corporation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsFare Evasion
… Objectives To determine whether New York City Transit (Transit) and the Metropolitan … (Program) to ensure all riders pay the appropriate fare on New York City buses and subways. This audit covers the period …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionOpinion 88-77
… CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW, §§801(1), … board of education who is also an employee of a not-for-profit corporation would not have a prohibited interest … in contracts between the district and the corporation for the provision by the corporation of arts-in-education …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Oversight of the Nourish New York Program
… Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the … Further, food insecurity remains a reality for many New York residents. Nourish NY was developed as a temporary …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programState Comptroller DiNapoli Releases Audits
… active CINs. The follow up found officials have made little progress in addressing the problems identified in the … concluded the State’s Medicaid program improperly paid $29 million for drugs dispensed after their termination date. … (Preschool Special Education Audit Initiative) – Little Meadows Early Childhood Center, Inc. – Compliance With …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses
… initiative, search millions of state and local government financial records, track state contracts, and find commonly …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-lossesState Comptroller DiNapoli Releases Audits
… and coinsurance that Medicaid would be obligated to pay under the fee-for-service (FFS) method of payment, the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsNew York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… economic shutdown led to soaring unemployment rates in New York, which peaked at 16.2 percent in April 2020. Since then, … significant disabilities. In addition, the New York State Assembly and the Senate each passed a package of bills to …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021Estimated Invoice
… your final annual invoice. If you have the Billing Security Role, we notify you when your estimated invoice is … Estimated Invoice link. Only employees with the Billing Security Role are able to access the Billing Dashboard. Your Security Administrator assigns this role to contacts who need …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceComptroller's Oversight of State Contracts
… Comptroller DiNapoli Ensures State Procurements Provide the Highest Value to New Yorkers … Office has conducted independent, pre-review of State and limited Public Authority contacts, adding … ever. The Comptroller's contract oversight extends to most State agency contracts, generally those where the contract …
https://www.osc.ny.gov/state-agencies/contracts/oversightUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… whether fixed assets were recorded and properly accounted for. Key Findings The Board did not designate a property … whether fixed assets were recorded and properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Bainbridge Fire District - Board Oversight (2018M-252)
… records and reports accurately and properly accounted for all financial activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the Treasurer’s records. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252