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Opinion 92-36
… a county-wide E911 system. Specifically, we interpret the definition of "911 service area" to mean the entire … The statute, however, clearly evinces the intent that the funding mechanism provided for by article 6 is to help … the legislation, then, is to provide counties with a "...funding mechanism to assist in the payment of the costs …
https://www.osc.ny.gov/legal-opinions/opinion-92-36III.2 SFS Policies – III. Statewide Financial System (SFS)
… 5 Section 1 states that “The State Comptroller shall be required: To audit all vouchers before payment and all official accounts; To audit the accrual and collection of all revenues and … The State Comptroller shall be required to audit all vouchers before payment and all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… communities throughout New York State. According to the U.S. Bureau of Economic Analysis, in 2021, agriculture in New … York State Department of Agriculture and Markets, there are over 33,000 farms in the State. 2 In addition, nearly 23 … growth in both crop and animal production led total farm employment to climb to a new high of 23,868 in 2021. 4 …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … by making financial information readily available to the public. By being open, providing information and keeping public records … by making financial information readily available to the public By being open taxpayers are given the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2NYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… for a payment to “upgrade” the retirement fund. It’s a scam. Report the message to the Federal Bureau of … to their funds and other benefits. A screen capture of a scam text: New Yorkers can report allegations of fraud …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesXI.15.A Competitive Grants Procurement Record – XI. Procurement and Contract Management
… Grant Procurement record. OSC will issue an electronic letter notifying the agency of the approval or non-approval of the Procurement Record. The letter will include the Program Name, the Procurement Record … The agency should include a copy of the approval letter with each contract submitted to OSC and should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15a-competitive-grants-procurement-recordIX.9.A Transfer Authorizations – IX. Federal Grants
… to another with specific statutory authorization for such transfer. These transfer authorizations may be contained in appropriation … bills" and provide the authorizations necessary to transfer federal grant funds to reimburse other state funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsDiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… New York State Comptroller Thomas P. DiNapoli issued the … the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less. Proposed by … John T. McDonald III. “My office holds over $19 billion in unclaimed funds, and we want to make sure that every New …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… Purpose To determine whether the New York City Transit Authority (Transit) used the American Recovery and Reinvestment Act … six constituent agencies, including the New York City Transit Authority (Transit). Transit operates the subways in … To determine whether the New York City Transit Authority Transit used the American Recovery and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY An expense report must be submitted within 30 days of (i) the end of a … prior to being approved. Approval of an expense report shall be by an authorized official other than the … The SFS prevents an employee from submitting an expense report for reimbursement when the employee has an outstanding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionOpinion 97-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT …
https://www.osc.ny.gov/legal-opinions/opinion-97-18NY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), is asking fellow … seeks reform of the company's governance. The New York State Common Retirement Fund held 176,500 shares of Wynn … New York State Comptroller Thomas P DiNapoli trustee of the New York …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingOpinion 2006-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … regard to reductions in salaries of elected officials, we have concluded in previous opinions that a town board, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 2002-6
… authorizes a town to temporarily discontinue snow and ice removal and maintenance of highways so designated from … relates only to the temporary discontinuance of snow and ice removal and maintenance of seasonal limited use highways … and the town may no longer discontinue removal of snow and ice and maintenance from December 1 through April 1 ( id .; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… fine, and up to 3 years of post-imprisonment supervised release. Hand has also agreed to pay $34,000 in restitution. …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtDiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… Retirement Fund’s (Fund) request that they increase the use of renewable energy in their operations and supply chain. “More Fortune 500 … asked the companies to set measurable goals for increased use or production of renewable energy by December 2016. … Retirement Funds Fund request that they increase the use of renewable energy in their operations and supply chain …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyContract Advisory No. 7
… The only special characters which should be used in a Contract ID on the Statewide Financial System (SFS) are the two hyphens (-) that separate the Business Unit, Contract Number, and Department ID values. Stand alone … should not contain any special characters. Guidance: The Contract ID for all new contracts including but not limited …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… New York Citys Administration for Childrens Services ACS should improve oversight to ensure …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… with Tindale Inc. for the operation of the county’s three golf courses, allowing the vendor to retain nearly $250,000 … manage the Durand Eastman, Genesee Valley and Churchville golf courses and to remit revenues to the county based on … more than $246,000 that should have been spent on the golf courses. For example, Tindale’s capital expenditures …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayers