Search
Opinion 98-18
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of fees for services of … an emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Service (imposition of fees for services of an … of fees and charges for either general or emergency ambulance service provided by an emergency rescue and first …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 97-6
… System (use of surcharge revenues to construct housing for enhanced emergency telephone system) -- Powers and Duties (expenditure of revenues derived from surcharge … with obtaining and maintaining the telecommunications equipment and the telephone services costs necessary to …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 99-9
… to pay for continuing legal education tuition for city attorney) MUNICIPAL FUNDS -- Appropriations and … LAW, §77-b; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A city, pursuant to General Municipal Law, §77-b, may pay the … meal, lodging, registration and tuition expenses of its city attorney for attending a course at a conference for …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Contribution Rates – Employer Contributions and Rates
… Employer Contribution Rates for PFRS Retirement Plans One of NYSLRS’ funding objectives is the alignment of employer costs with the value of member benefits. Employers who offer their employees … contributions are actuarially determined based on the cost of benefits compared to the Funds assets …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesAudits
… the State Comptroller audits State and local governments to ensure that they use taxpayer money effectively and efficiently to promote the common good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides to Audits; and the entire audit report. See Reports for …
https://www.osc.ny.gov/state-agencies/auditsState Comptroller DiNapoli Statement on MTA 2023 Budget
… in undetermined funding or MTA actions. Using as-yet unspecified means to close the budget gap allows the MTA to …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… Contract number and an agency certification on all copies of the signature pages. The purpose of the certification is to ensure agencies attach the … contract documents filed with and approved by OSC. A copy of a recommended signature page and the certification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… should the original contractor default. In the event of a contractor default and surety takeover of a contract, as determined through contractual action by the contracting agency and notification to the Office of the State Comptroller (OSC) as specified below, OSC will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… The Department ChartField captures an agency’s organizational structure, the lowest level at which a user … The Department ChartField captures an agencys organizational structure the lowest level at which a user …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesVI.1 Budget Control – VI. Budgets
… The Budget Control chapter provides an overview of Commitment Control or KK at the Statewide Appropriation Segregation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1-budget-controlState Comptroller DiNapoli Statement on New York City's November Budget Update
… part by savings though the Program to Eliminate the Gap (PEG) initiative. PEG savings made use of both agency vacancies and a reduction … as potential areas for savings in recent reports . The PEG program is expected to provide about $2.5 billion in …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… Opinion No. 08-04 (Advisory Opinion) issued by the New York State Commission on Public Integrity (the “Commission,” now succeeded by the New York State Joint Commission on Public Ethics). The … Non-Employee Travel Card In March 2012, the State of New York established a new Non-Employee Travel Card …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netTotal Spending – 2023 Financial Condition Report
… the State’s program priorities. Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State spending, which … the Rate of Inflation Over the Past Five Years Compared to the prior year, State spending increased $11.1 billion …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingLanguage Access Services (Follow-Up)
… (LEP) New Yorkers. The Department of Motor Vehicles (DMV or Department) is one of the agencies required to develop and follow a Plan. DMV issues licenses, non-driver identification cards, vehicle … adjudicatory, and other enforcement activities. DMV conducts more than 20 million customer transactions …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followBrownfield Cleanup Program
… Objective To determine whether the Department of Environmental Conservation (DEC) is effectively … Based on publicly available data provided by the Department of Taxation and Finance, between calendar years … To determine whether the Department of Environmental Conservation DEC is effectively …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programHomeless Services Housing Needs Assessment (Follow-Up)
… as of June 2025, of the seven recommendations included in our initial audit report ( 2021-S-23 ). About the Program … the State. Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and the development of an …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followOversight of Disability Services (Follow-Up)
… included in our initial audit report, Oversight of Disability Services (Report 2021-S-42 ). About the Program … the 2023-24 academic year, 39,740 students self-reported a disability at the campuses. SUNY’s System Administration … provides support to the Campus Coordinators of Disability Services (Coordinators) on all campuses. The …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followOversight of Homeless Shelters (Follow-Up)
… as of February 2025, of the eight recommendations included in our initial audit report ( 2018-S-52 ). About the Program … the New York City Department of Homeless Services (DHS) in the operation of these programs. OTDA oversees the State’s … compliance with applicable rules and regulations. In general, shelter facilities must be maintained in a good …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followVirtual Currency Licensing (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Virtual Currency Licensing … with respect to financial institutions licensed to operate in the State. The Superintendent has the authority to conduct … over 3,200 financial institutions with nearly $10 trillion in assets as of December 31, 2024, including 22 virtual …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followCUNY Bulletin No. CU-768
… may be performed in any facility but must be paid from the college where the employee is employed on a full-time basis. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-768-2023-city-university-new-york-cuny-research-foundation