Search
Opinion 89-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. HEALTH AND HEALTH … CONTRACTS - Contracts Not Requiring Bidding (purchases by municipal nursing homes pursuant to a group purchasing … bidder after advertisement for bids where so required by General Municipal Law, §103. General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… lodging, registration fees and tuition fees incurred by officers and employees while attending conferences. A … government or school district. The governing board must, by resolution, give prior authorization for conference travel … and reasonable options available. Spending lavishly on deluxe hotels, extravagant meals and expensive …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… up 8.7% from 2020, covering roughly 19.95 million overtime hours worked, or an increase of 4.3%, according to a report released today by State Comptroller Thomas P. DiNapoli. Total overtime hours worked at state agencies have increased by 38% since … up 87 from 2020 covering roughly 1995 million overtime hours worked or an increase of 43 according to a report …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021Opinion 88-74
… in the erection of memorial monuments for veterans of the armed forces (General Municipal Law, §§72, 72-b, 77-a; … the erection of a memorial monument for veterans of the armed forces. It provides further that: "The governing board …
https://www.osc.ny.gov/legal-opinions/opinion-88-74DiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… (MTA Bus) need to improve their preparations for extreme weather as an audit released today by New York State … of resiliency equipment, and a failure to follow weather alert procedures. “While the MTA has been funding and … the transportation system to climate change and extreme weather, and developed plans and procedures to activate for …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… Comptroller’s Authority to Assess and Collect Section 8-b State Finance Law Retirement Section 16(c) Retirement and … Indirect Cost allocations are based upon personal service (PS) disbursements paid from appropriated funds, except the … The allocation looks at the accounting string used on the PS charge and uses the same string for FBIC charges. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… Comptroller’s Authority to Assess and Collect Section 8-b State Finance Law Retirement Section 16(c) Retirement and … Indirect Cost allocations are based upon personal service (PS) disbursements paid from appropriated funds, except the … The allocation looks at the accounting string used on the PS charge and uses the same string for FBIC charges. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewDiNapoli Releases July State Cash Report
… State tax collections through July were $479.5 million lower than … last year, primarily reflecting lower Personal Income Tax (PIT) collections from April and May. Still, the state is … State tax collections through July were $4795 million lower than …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our … Beverage Control (both commonly and hereafter referred to as SLA). SLA promotes the health, welfare, and safety of … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followTechnology Transfer Program and Royalty Payments (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our … Research Foundation, IP creators, and industry partners to translate such discoveries into commercial products and … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/technology-transfer-program-and-royalty-payments-followInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up)
… our initial audit report, Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care … Plus (FHP) was a publicly funded managed care program for individuals whose income was too high to qualify for Medicaid. This program was eliminated effective January …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream-managed-care-andState Comptroller DiNapoli Releases State Audits
… department was not doing enough to identify and follow up on properties with billboards. In a follow-up report, … minor payroll allocation errors that had no net impact on the total assessment of about $212 million. These errors … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… $116,864 (56%) had one or more exceptions. Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (Tompkins …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… billed, unaccounted for money, and unassessed penalties on late payments. The receiver did not create some sewer and … to other funds. Loans from other funds were not repaid by the end of the fiscal year, as required. For 2016-2020, … and could not explain why the bank balances presented on the treasurer’s reports for three consecutive months …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Columbia County , Orleans County , Rutland Fire District , Village of Walden and Washington County . "In today's fiscal climate, budget … today announced his office completed audits of Columbia County Orleans County Rutland Fire District Village of Walden …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… and Child Learning Center (ICLC) - The Research Foundation for the State University of New York: Compliance with the … costs. Department of Health (DOH): Examination of Official Station Designation (2015-BSE1-04) DOH’s designation of the official station for an employee in calendar years 2013 and 2014 was …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… did not audit individual claims before payment. However, a review of 59 claims totaling $1.2 million paid during the … calculations or entered data for accuracy before payroll is finalized. Hancock Fire Department – Financial Operations … publicly disclose, in writing, his deemed interest in the oral agreement between his business and the department. Based …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2243.2
… staff via a link on the PayServ Bulletin Board. The first tab of the report , Payroll Check Notification, includes … (date the reissued check is printed/mailed) The second tab of the report , Reversal Deletes for Agency No, includes … each account will be listed as a separate row. The third tab of the report , Returns for Agency Notifications, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportManagement of Indoor Air Quality for Individuals With Asthma
… the Program Asthma is a significant public health problem in the United States. It is one of this country’s most common … to the Centers for Disease Control and Prevention (CDC), in 2018, asthma accounted for 178,530 hospitalizations and … the 1-year asthma follow-up visits and using the required form. Update the Asthma Dashboard annually, according to …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaState Comptroller DiNapoli Releases Audits
… (LIRR): Maintenance, Inspection, and Testing of the Event Recorder System (2017-S-8) Auditors determined that the LIRR … has a maintenance and inspection program for its Event Recorder System; however, it was not always in compliance … State Education Department (SED): NYSARC Inc. – NYC Chapter: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits