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Travel Advisory No. 1
… the expense report for approval. *Business Units may use a form other than the AC 132-S to record and certify employee expenses only when the form has been approved by the Comptroller’s office. For … Policies Chapter XIII, Section 2A - Expense Report Submission Chapter XIII, Section 4 - Employee Travel Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsTravel Advisory No. 5
… Subject: Section XIII.3 – Record Retention – Travel and Expense was … of the State Comptroller (OSC) updated Chapter XIII, Section 3 – Record Retention – Travel and Expense of the … record retention policies and the GFO , Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseTown of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by … The purpose of our audit was to evaluate the audit of claims process for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Comptroller DiNapoli Releases Municipal Audits
… Town of Crown Point – Town Clerk/Tax Collector (Essex County) The clerk did not remit real property taxes totaling … to adequately track garbage disposal sticker and compost pass inventories and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) Auditors have determined that the 2019-20 …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Opinion 88-36
… COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute liability for the loss of public … 805; Tillinghast v Merrill , 151 NY 135, 45 NE 375). This rule of strict liability for public funds is well established … uniformly applied, notwithstanding that adherence to this rule produces seemingly unjust or harsh results. In Bird v …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 88-34
… (repealed L. 1972, ch. 892) by chapter 904 of the Laws of 1970. The purpose of the 1970 legislation was to resolve a conflict of opinion between … are concerned " (emphasis supplied; NY Legis Ann. 1970, p 236). Although subsequent legislation recodified the …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 90-16
… (consulting services by member of board of health) GENERAL MUNICIPAL LAW, §§800(5), 801, 802(2)(e); PUBLIC HEALTH LAW, … and to the extent that one of the exceptions in General Municipal Law, §802 is applicable. You ask whether an unpaid … by the executive officer of the department. General Municipal Law, Article 18 (§800 et seq .) contains provisions …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 2004-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal hospital" or for a county nutrition program … Whether purchases on behalf of county agencies may be made pursuant to the exception to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 2008-4
… town park district established pursuant to article 12 of the Town Law (Town Law § 190 et seq .). Article 12 of the Town Law authorizes towns, pursuant to a petition … other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 Further, Town Law § 202-b (1) …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 88-74
… Expenditures (contributions to private organizations -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, … committee for the purpose of erecting a memorial monument. You advise that a Vietnam Veterans Memorial Committee, a … to erect a veterans' memorial building or monument, but do not provide for contributions to a private organization. …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 91-51
… in the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund Transfers (inter-fund advance from sewer district fund to general fund) GENERAL MUNICIPAL … Systems v O'Rourke , 134 Misc 2d 45, 509 NYS2d 988, 994, mod on other grounds 131 AD2d 650, 516 NYS2d 903, mod on …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2002-16
… town or a village may expend publicity fund monies under a contract with a not-for-profit corporation, to advertise and … ask whether a coterminous village/town may enter into a contract for the payment of monies to a not-for-profit … for example, to pay a chamber of commerce, pursuant to contract, an amount to defray the cost of printing a phone …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2001-8
… or for the portion of the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed zone(s), and the items of expense of the district which shall be charged only against the zone(s), or the other respects in which the rates of tax for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8VI.I Overview – VI. Budgets
… do not exceed the available Federal funds. The Project Parent is equivalent to the billing amount for the Federal … Federal grant Budget Control and set up using the Project Guide. For Non-Onboarding agencies, agencies will establish a … Journal to create the Project Child Budget. The “generate parent” functionality will create the Project Parent Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli: Small Business Owners Are Backbone of New York's Economy
… to make sacrifices and difficult choices. The state and local governments should continue to look for ways to support … onset of the pandemic, applications in New York fell to near 2015 levels, but then surged through the subsequent … In addition to the regulations imposed by the state, local requirements can impact small businesses. For example, …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economySUNY Bulletin No. SU-269
… wages to fund the program. Paid Family Leave coverage is funded by employee payroll deductions. State employees who … represented by a union may be covered if Paid Family Leave is collectively bargained. Complete details on Paid Family … for PFL waivers, and upon determining that an employee is no longer eligible for a waiver, the agency must advise …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-269-new-york-state-paid-family-leave-program-united-universityDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… a projected drop in revenues and as temporary federal aid is spent down, according to an analysis by State Comptroller … same month last year. Spending Overview All Funds spending is forecast to be $229 billion, 3.9% higher than SFY 2022-23. On a State Operating Funds basis, spending is projected to total $127.2 billion, an almost 3% …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetState Comptroller DiNapoli Releases Municipal and School Audits
… completed audited financial statements reported that as of Dec. 31, 2024, the general, water, wastewater, refuse and … board maintained unrestricted fund balances that, as of Dec. 31, 2024, were sufficient to fund more than five years …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Agencies Bulletin No. 2080
… SEFA Campaigns. Checks made out to SEFA will be accepted. Online Enrollment Online enrollment can be utilized for employees wishing to … for review. Agency Actions The following instructions apply to agencies that are not currently customers of the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignOpinion 88-35
… to competitive bidding (see Exley , supra ; Citiwide News v NYCTA , 62 NY2d 464, 478 NYS2d 593). In the case of an …
https://www.osc.ny.gov/legal-opinions/opinion-88-35