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Opinion 92-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware of any statute which expressly …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 94-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); …
https://www.osc.ny.gov/legal-opinions/opinion-94-24XIX.2 Overview – XIX. Project Costing (PCIP)
… budgets. The use of a project allows for transactions in one place and visibility into an agency’s financial … stakeholders. The Project Guide along with the guidance in the sections below are used to establish a new Project. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overviewEthics Oversight (2020-MS-1)
… Key Findings Local governments must comply with New York State General Municipal Law (GML) and should do more to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-12018 Annual Audit
… 2018 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for … staff at the: (i) Board, (ii) Special Funds Conservation Committee (SFCC), or (iii) TPAs. In April 2018, the Board …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditBerkshire Fire District - District Operations (2020M-40)
… when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… Determine whether the District is providing transportation to eligible nonpublic school students. Key Findings District … for 15 students. For 2017-18, the District paid 15 schools to use Yeshiva Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… fringe benefit and indirect costs are permissible charges to federal grants. At the beginning of each fiscal year, the … which, once approved at the agency level, will be routed to DOB for further review and final approval. An automated … no longer use quarterly agency billings and AP vouchers to record FBIC transactions. Instead, the new process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsV.3.H Category Code – V. Chart of Accounts (COA) Governance
… is selected. When the purchase order is copied into the voucher, the Category and Account, along with the other … found in SFSCoach under Training Material “Category Codes Template”. To add or modify a Category Code value, complete the Category Codes Template and submit it to [email protected] . Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeIII.7 Data Quality – III. Statewide Financial System (SFS)
… Build process, including but not limited to Supplier Self Service, Interagency Billing, Procurement Card etc. AP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityNotice of Assessment on State Lands
… Comptroller DiNapoli's Legislative Program Legislative Session 2015-2016: Signed into law on November 28, 2016 as Chapter 449 of the Laws of 2016 - A.7673 (Dilan) / S.5926 (Marchione) – …
https://www.osc.ny.gov/legislation/notice-assessment-state-landsGreenville Fire District – Investment Program (2023M-106)
… Fire District (District) officials managed a comprehensive investment program. Key Findings District officials developed a comprehensive investment program but did not effectively manage the … operation consistent with the District’s investment policy guidelines. Consider all four objectives of a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106State Agencies Bulletin No. 1453.1
… agencies of the new voluntary deduction codes for pet insurance. Affected Employees Members of NYSCOPBA in … agencies of the new voluntary deduction codes for pet insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/14531-new-deduction-codes-559-nyscopba-pet-insurance-and-560-nyscopba-vpiEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… treatment of cataracts – the clouding of the lens in the eye – which cause vision problems. A cataract is corrected …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsSayville Union Free School District - Purchasing (2019M-69)
… Audit Objective Determine whether District officials used a competitive process to procure goods and services. Key Findings District officials did not use a request for proposals (RFPs) process or seek competition … vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69NYSLRS Ordinary Death Benefit
… (Zebrowski/Skoufis) – Authorizes beneficiaries to choose pension benefits or a death benefit in certain … Memo Bill Text Status … Authorizes beneficiaries to choose pension benefits or a death benefit in certain …
https://www.osc.ny.gov/legislation/nyslrs-ordinary-death-benefitOversight of Contract Expenditures of Phoenix House New York
… is effectively monitoring its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are allowable, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… New York state continues to have high levels of foreclosure activity with new foreclosure filings … said. “In many places the situation has continued to get worse. Foreclosed properties displace families and weigh …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsDiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… to State Comptroller Thomas P. DiNapoli. "Mr. Decker’s brazen scheme diverted more than half a million dollars … Jason Carusone and Warren County Sheriff Nathan "Bud" York, we have exposed this scam." "It has been a pleasure … his arrest last year. The State Comptroller thanks the New York State Department of Taxation and Finance, the United …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeOpinion 89-36
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has a period of probable usefulness of five …
https://www.osc.ny.gov/legal-opinions/opinion-89-36