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IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s period of funds availability terminates on September … Most federal grant award funding has a limited period of availability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… Handling codes on the voucher specify the distribution of checks. The table below lists the handling codes available … Unit’s courier to pick up a vendor’s check for payment of goods and services at the Department of Taxation and Finance’s Division of Treasury rather than …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeJustice Court Fund - Town and Village Court Revenue Report Data Description
… processed in the calendar year) Prior year report months (distribution corrections) Content Reported Violations of … surcharges and forfeitures Calculated adjudication fees Distribution of prior year revenues (held by the State … for final determination) Corrections to prior year distribution Distribution Determination Complex set of State …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… Key Recommendations Develop policies and procedures for banking activities and online purchases. Ensure that all …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126State Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… on charges including Grand Larceny in the Second Degree, a class C Felony, Grand Larceny in the Third Degree, a class D Felony, and Offering a False Instrument for Filing in … of a domain name for his daughter’s professional website ($220), personal purchases at Costco ($17,835), life insurance …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for … they might damage as a result of an accident. According to Vehicle and Traffic Law, the Department is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleComptroller DiNapoli Releases Municipal Audits
… in the collective bargaining agreement. The board has not established a standard leave request form or other formal … process for monitoring, requesting and approving leave is not consistent across library departments. Cambria Housing … – Financial Management (Niagara County) Claims were not properly itemized, supported and audited by the board …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-531
… Purpose To inform agencies of the new flat rate deduction codes that will be used to recover Medicare and Social Security tax deficiencies for … To inform agencies of the new flat rate deduction codes that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-531-new-deduction-codes-580-city-university-new-york-medicareState Agencies Bulletin No. 1275
… OSC will automatically convert all employees in the payroll system registered in Tiers 3, 5 and 6 of the NYS Police and Fireman Retirement System who currently have … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations made in our initial audit report, … January 1, 2008 through December 31, 2012, the Department of Health (Department) paid Joia Pharmacy, Inc. (Joia) more … To determine the extent of implementation of the four recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followReal Estate Portfolio
… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit … (Report 2021-S-36 ). About the Program The Department of Health (DOH) administers the State’s Medicaid program. DOH … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followNew York City Airport Lease
… determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease … City (City) and the Port Authority of New York and New Jersey (Port Authority) negotiated a lease agreement (lease) … Interest Port Authority of New York and New Jersey: Inspecting Highway Bridges and Repairing Defects …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseDiNapoli Op Ed in Times Union
… The Times Union published an op ed by New York State Comptroller Thomas P. DiNapoli on the need for … is using AI responsibly, ethically and transparently. Times Union Op Ed Commentary: New York Needs Better … The Times Union published an op ed by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… totaled $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the state, including New York City, had … totaled $58 billion in the first quarter JanuaryMarch of 2025 an increase of 32 $180 million compared to the same …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report Selected Management and Operations Practices BuildSmart NYExecutive Order 88 Report 2023S27
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followOpinion 92-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An … an industrial development agency IDA may reimburse members of the IDA or the executive director of the IDA for certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 92-42
… town purpose and the value of the services to the owner, plus any other consideration provided by the town, is commensurate with the value of the benefit received by the town under the lease. You ask whether … although the work may also provide an incidental private benefit (see, e.g., Schulz v Warren County Board of …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 95-24
… to the extent that the aid is not applied directly to pay for the project or to retire obligations issued in … school district. You ask whether this aid may be used to pay operating expenses of the school district or is required … Law to the extent that it is not applied directly to pay for the project or to retire obligations issued in …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 93-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to advertise for sealed bids to contract for the services of physicians to give physicals to volunteer firefighters of … to advertise for sealed bids to engage the services of physicians to give physicals to volunteer firefighters of …
https://www.osc.ny.gov/legal-opinions/opinion-93-3