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Opinion 98-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. BOND AND NOTES -- Periods of Probable … 6-g defines the term "equipment" as "any equipment, machinery or apparatus for the acquisition of which a period …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 89-34
… town officer or employee to submit to the board or to a public accountant for examination his books, dockets, …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… included in our initial audit report, Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Report 2016-S-49 ). … York State, 13,002 live in areas outside of New York City (NYC). Counties throughout the State utilize hotels and motels …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followOpinion 95-23
… permit the statement by the town officer whose action gave rise or origin to a claim to be based on that officer's … the statement by the town officer whose action gave rise or origin to the claim may be based on that officer's … with certain exceptions not applicable here, no claim against a town may be paid unless an itemized voucher in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Comptroller DiNapoli Releases State Audits
… Licensing (Follow-Up) (2015-F-13) An initial report issued in June 2013, determined that the majority of MTA bus drivers … an estimated 8,400 passengers on a total of 38 days. In addition, the MTA did not always maintain complete … that outdated medical forms were used to certify drivers. In a follow-up report, auditors found MTA officials have made …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsDiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … steady gains. Job growth was uneven across the state, with New York City gaining three out of four new statewide jobs …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highOpinion 88-38
… CIVIL PRACTICE LAW AND RULES, §8022: Counties and other municipalities, including the City of New York, are not exempt from the filing fees imposed in connection with … other municipalities, including the City of New York, are exempt from the filing fees imposed in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-88-38State Agencies Bulletin No. 2091
… 404 SUNY 403(b) Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for … reaches the maximum annual contribution limit based on the criteria mentioned in ‘ Background’ section above. … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for … TDA plans and provide instructions for entering updates to these plans. Background: Pursuant to IRS Regulations, Section 403(b): The regular annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaRockland County – Budget Review (B23-6-8)
… the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the … fiscal year are reasonable. Background The County, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8DiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… food from our farmers.” “Over the last several months, my colleagues in the legislature and I have been working hard … particularly gratified that the report concurs with me and my colleagues that the decision to merge the funding for … of groceries, families are struggling to get by. It is my hope that the recommendations outlined in State …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Report … The Empire Plan is the primary health insurance plan for NYSHIP, covering 1.1 million members Civil Service … $7.3 million in actual and potential overpayments for services that were not supported by provider …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureMental Health Training Component of the New York SAVE Act (2022-MS-1)
… 10 mental health warning signs, or “whom to turn to” and “how to access crisis support and services.” Six of 20 … Provide mental health training to all staff and ensure it is completed by September 15, as required by SED …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-12022 Women’s History Month Celebration
… to highlight this unfair pay disparity in the workforce. My analysis shows our country still has a long way to go in …
https://www.osc.ny.gov/events/2022-womens-history-monthXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… Comptroller. See Chapter XIV, Section 4.B - Establishment and Closing of Bank Accounts for information on controls and special procedures for the establishment and closing of … the State Finance Law. The purpose of this section is to: (i) define when a contract for banking services is necessary; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsXI-A.4 Procurement Card Use – XI-A. Purchasing
… April 1, 2018. All Agencies Agencies are required to use PCards to purchase goods and services less than $500.00 when a … a cost effective method of procurement and a direct way to obtain rebates. However, agencies may not use the PCard to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useXI-A.1.A Separation of Duties – XI-A. Purchasing
… Section Overview and Policies: According to the Standards for Internal Control … employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesXII.9.D Refunds Owed to the State – XII. Expenditures
… the State using the Statewide Financial System (SFS) for a vendor in the New York State Vendor File. When a vendor … Business Unit’s appropriation must follow the process for sole custody bank accounts outlined in Chapter VII, Section 6 – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client … information, including the assignment of CINs, from the NY State of Health and the downstate and upstate Welfare Management Systems to make appropriate …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbers