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Opinion 90-32
… of bonds for the construction of improvements required to comply with an enforceable determination of the Department … of Environmental Conservation would not be subject to a referendum. A resolution authorizing an expenditure of … construction of a town salt storage shed is not subject to referendum under either Town Law, §§81 and 220, or Highway …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Safety of Seized Dogs
… Purpose To determine if the Department of Agriculture and Markets … (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to … served about 139 students. The New York City Department of Education (DoE) refers students to Books and Rattles based …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances … capital projects. The town could have saved approximately $10,200 in issuance costs related to the bonds and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… Purpose To determine whether the Department of Health (Department) … care organizations (MCOs) have adequate processes in place to prevent payments to ineligible providers, and whether …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High … fiscal years ended June 30, 2014. Background Aim High is a not-for-profit organization that provides Special Education … basis used to calculate allocation percentages, should have been documented and retained on file for a minimum of …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… New York State uses the Statewide Financial System (SFS) to create, approve, and dispatch Purchase Orders (PO). The purpose of this section is to describe (i) how the State will use the SFS to electronically authorize …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… authority between appropriations in different funds or accounts (e.g. between Aid to Localities and State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitControls Over Vehicle Use and Transportation-Related Expenses
… transportation system. The Department is composed of 11 regional offices across the State, of which 10 operate repair … negotiated and entered into on behalf of the State by the Office of General Services, for fleet management and repair … by the Contractor. Along with the Department’s 10 regional repair shops, the Contractor provides a network of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The East Ramapo Central School District continues to face … funds, according to a follow-up audit issued today by New York State Comptroller Thomas P. DiNapoli. The report …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsState Comptroller DiNapoli Releases School District Audits
… and concluded officials did not properly monitor and account for 70% of fixed assets reviewed totaling $546,527. …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… field of the voucher, the agency must enter the full PCard billing account number followed by the two - digit billing month and the two - digit billing year . There should not be any letters, special …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… vendor add process, such as debt service, advance account, payroll or eminent domain vendors. These vendors require …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationState Agencies Bulletin No. 1038
… Purpose To provide agencies with the new Additional Pay earnings codes used to collect overpayments and to explain the new procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in … Thomas P. DiNapoli. "Many drinking water systems in New York are over 100 years old and operating far beyond …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingAwarding and Oversight of Statewide Interoperable Communications Grants
… of Interoperable and Emergency Communications (Office) is responsible for administering the Statewide Interoperable … toward statewide interoperability. The Division does not have procedures in place to conduct regular site visits to … grant extension requests is not clearly stated, nor does it strictly enforce its documentation requirements. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsOpinion 98 - 19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL LAW, §109-b: An installment purchase contract of a fire district is subject to a mandatory referendum. You …
https://www.osc.ny.gov/legal-opinions/opinion-98-19XII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… Business Units should ensure the Invoice Description field is correct and appropriate based on the goods or services it is paying for. Process and Document Preparation: Online … allocate the payment across various account (object) codes such as meals, lodging, rental car, etc. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsCompliance With Freedom of Information Law Requirements
… ensure its customers – those who live, work, and travel in New York – have a safe, efficient, balanced, and … statutory requirement to provide an appeal to Committee on Open Government (COOG) upon receipt for any of the 49 … and respond to FOIL requests and appeals within the time frames required by law. Grant or deny access to FOIL requests …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… pandemic program to help struggling households pay their rent faltered at the start, with New York being the last … distribute funds. Improvements, including those suggested by State Comptroller Thomas P. DiNapoli at the onset of the … for low-income New Yorkers remain high, according to a report from DiNapoli released today. As of May 2023, the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-start