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Opinion 91-13*
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its governmental … that, if the municipal corporation fails to appropriate money for the lease payments, the municipal corporation …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Oversight of Public Water Systems
… To determine whether the Department of Health (Department) is providing effective oversight of the State’s public water systems to ensure water is suitable for people to drink. Our audit covered the period … or MCLs – in drinking water in an effort to ensure that it is safe for human consumption, and has established …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… watch for red flags such as unusual destinations or items on the card. Verify that the items purchased were actually … Have a reconciliation process and timetable. Follow up on any identified discrepancies. Establish a method for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudTravel Advisory No. 4
… header: official station, the employee’s home/residential address, the start location and destination location of the travel event, and the start and end dates and times of the travel event and/or expense. This requirement will …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsState Agencies Bulletin No. 1517
… Purpose To provide agency instructions for processing the 2016 CSEA DMNA Uniform Maintenance … Employee Relations (GOER) memorandum dated 10/4/16 provide for a Uniform Maintenance Allowance. Effective Date(s) The … Works full-time in an eligible title (see GOER memorandum for a list of eligible titles) and is required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1517-2016-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1524
… Purpose To provide agencies with instructions for processing taxable … must be entered no later than Pay Period 18 Lag (check dated December 28, 2016) and Pay Period 19 Current … governing educational assistance benefits and describing how the educational assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1524-educational-assistance-benefitsState Agencies Bulletin No. 1469
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC … the following processes: Automated Interface Submission Online Earnings Transaction Entry Miscellaneous Time Entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1469-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1437
… Purpose To provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsState Agencies Bulletin No. 1431
… Purpose To provide agency instructions for processing the 2015 CSEA DMNA Uniform Maintenance … Relations (GOER) memorandum dated 10/14/15 provide for a Uniform Maintenance Allowance. Effective Date(s) The … Works full-time in an eligible title (see GOER memorandum for a list of eligible titles) and is required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1431-2015-uniform-maintenance-allowance-employees-division-military-andOpinion 2001-10
Whether a town must require vendors to certify claims submitted for payment for the provision of goods and services
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… month of March, tax receipts were $811.7 million above the latest Division of the Budget (DOB) projections, released in … to $170.9 billion, but was $856 million lower than DOB’s latest estimate. The difference was primarily due to … initially anticipated and $660.7 million higher than DOB’s latest projection from February. A deposit of $250 million …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19Homeless Housing and Assistance Program – Project Selection and Maintenance
… Purpose To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects to provide permanent supportive housing to the homeless and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceSUNY Bulletin No. SU-265
… the Fall and Spring semesters are due a lump sum payment of $435.80. Employees employed for the Fall or Spring semester only are due a lump sum payment of $217.90. Eligible employees on Military Stipend Leave are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-265-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2018Controls Over Unclaimed Bottle Deposits
… Purpose The objectives of our performance audit were to determine whether the Department of Taxation and Finance … Container Act (Act) requires every deposit initiator to collect a 5 cent deposit on containers of less than one … Consumers may then return their empty beverage containers to a dealer or redemption center to get their deposit back. …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsOversight of Weights and Measures Programs
… commerce to help ensure that consumers get what they pay for and that competition is fair. Department regulations … of weight, volume, or size are to be inspected and tested for accuracy at least annually. Such devices include gas … vehicle and grocery scales. Gasoline and diesel fuels sold for use in motor vehicles are also subject to inspection to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsState Agencies Bulletin No. 1034
… are included when determining the taxable amount for tax year 2010 Affected Employees Employees who receive qualified … that exceed the $5,250 threshold for the 2010 calendar year through the agency (paid by voucher through the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1034-educational-assistance-benefitsEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… Key Findings For the fiscal year ended June 30, 2014, we identified $350,246 in ineligible costs that ERCDC …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualCompliance With Outcome Reporting Requirements
… Purpose To determine whether Empire State Development (ESD) meets … majority (17) were submitted within two weeks after their due dates. The most overdue report we identified, the 2015 STARTUP NY annual report, was issued 91 days past its due date. Key Recommendations Develop and adhere to …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsState Agencies Bulletin No. 936
… are included when determining the taxable amount for tax year 2009. Affected Employees Employees who receive qualified … that exceed the $5,250 threshold for the 2009 calendar year through the agency (paid by voucher through the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefitsDiNapoli Releases July State Cash Report
… through July were $21.8 million over the Executive’s latest projections from earlier this month. However, … Overall spending was nearly $73.7 million over the latest projections from the first quarter update and $278.3 … balance of $6.8 billion, which was $23.3 million over the latest projections, nearly $1.1 billion lower than the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-report