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Opinion 88-53
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … SOCIAL SECURITY LAW, §§302(9)(d), 431: Compensation paid to police officers or firefighters for working scheduled … vacations pursuant to a collective bargaining agreement is not includable in the calculation of one year final …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Accounting for Medicaid-Related Intergovernmental Transfers
This bulletin is to provide accounting guidance to counties for Medicaid-related intergovernmental transfers (IGTs).
https://www.osc.ny.gov/files/local-government/publications/2021/pdf/accounting-for-medicaid-related-intergovernmental-transfers.pdfTown of Urbana – Access Controls (2022M-4)
… configured network and computer user access controls to safeguard the Town’s IT systems. Key Findings Town officials (officials) did not …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units related to the process … balances for the two purchase orders affected. Therefore, it is important for Business Units to correct these errors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderHudson Housing Authority – Information Technology (2019M-224)
… awareness training. The Authority did not have adequate online banking agreements. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Opinion 91-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … TOWNS -- Coterminous Town-Village (authority of town to issue debt after incorporation of coterminous village) … indebtedness after the incorporation of a village which is coterminous with the town. Indebtedness of the town which …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 91-55
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … Revenues" (depreciation not deducted from gross revenues to calculate) GENERAL MUNICIPAL LAW, §6-k; LOCAL FINANCE LAW, … §123.00; STATE CONSTITUTION, ART VIII, 5(C): Depreciation is not a "cost of operation, maintenance and repairs" to be …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 93-28
… Assistance ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways may be expended … a consolidated local highway assistance program ("CHIPs"), for the purpose of providing State-aid toward the … Subject to certain restrictions, CHIPs moneys may be used for the construction, reconstruction or improvement of local …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Mission Statement and Performance Measures
… Thruway Authority is achieving its performance measures and properly reporting on the results. The audit covers from … created by the State Legislature in 1950 to build, operate and maintain the Thruway System. The New York State Canal … State Legislature in August 1992 to accept jurisdiction and control over the New York State Canal System from the …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresSelected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small … City Department of Small Business Services’ (SBS) mission is to help “unlock economic potential and create economic … helps businesses obtain a rebate to reduce energy costs. It was initiated before the Department of Business Services’ …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityOversight of Construction Management Contracts
… Objective To determine if the Office of Parks, Recreation and Historic Preservation is … maintaining the State park, recreation, and historic site system to conserve, protect, and enhance the natural, … management (CM) services. In 2012, Parks entered into a contract with the Dormitory Authority of the State of …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsOpinion 90-55
… to the contrary. We reached this conclusion based, in part, on the case of Pease v Colucci , 59 AD2d 233, 399 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 89-15
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts … for vehicles owned by the village fire department) VILLAGE LAW, §4-412: A village may not purchase liability insurance, … LAW, §30: Any loss or damage to, or expenses incurred in the operation of, equipment used in answering a call for …
https://www.osc.ny.gov/legal-opinions/opinion-89-15State Agencies Bulletin No. 2127
… Employees Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) … Number Changes Line number changes must be reported first in NYSTEP using the Title and Position Management (TPM) Mass … Move (MOV) via a TPM Short Form Request. Once approved in NYSTEP, agencies must report these changes in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024State Agencies Bulletin No. 2013
… Employees Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) … Number Changes Line number changes must be reported first in NYSTEP using the Title and Position Management (TPM) Mass … Move (MOV) via a TPM Short Form Request. Once approved in NYSTEP, agencies must report these changes in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023EPI - Making Strides on Broadband Affordability
The COVID-19 pandemic demonstrated that having access to high-speed internet is critically important – and that access is unavailable to many low-income families, often because of cost.
https://www.osc.ny.gov/files/reports/pdf/making-strides-on-broadband-affordability.pdfState Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… of an historic strike by the United Auto Workers will come to a close. My congratulations to the United Auto Workers and Ford, General Motors and … the equitable agreement everyone wanted has been reached. It will not only benefit auto companies and workers, but our …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeCOVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… Live Discussion About Industry Challenges on Facebook Today … yet we are hopeful the data in this study will generate real policies to ensure the survival of the artists who make … Trends and Impact of COVID-19 Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryState Agencies Bulletin No. 2204.1
… PEF 2023 Dental Stipend and to provide agency instructions for payments not processed automatically. Affected Employees: … lump sum payment to offset out-of-pocket dental expenses for eligible employees. The payment is payable each fiscal … Annual Addl Earnings (to prevent making another payment) Retirement Information and General Deductions: The PEF Dental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… complete report - pdf] We also released six letter reports to the following School Districts: Arlington Central School … various staff members and external information technology (IT) support staff. Access to Systems should be limited to … to designated individuals and ensure that documentation is retained to show who authorized the grade change and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3