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Opinion 91-42
… moneys belonging to the village. A village fire department is a corporation consisting of the members of all the fire, … agreements (see 1988 Opns St Comp No. 88-46, p 89), there is no similar statutory authority for a village and a village … not village property and the administration of the moneys is a matter of the internal affairs of the fire department, …
https://www.osc.ny.gov/legal-opinions/opinion-91-42III.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… on invoices not paid within 15 days. This interest is payable provided the small business submits its invoice … system of state government and identifies that it is seeking expedited payment as a small business. This … of this certification will identify that the business is seeking expedited payment as a small business on all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations that will help prevent … the invoice number on a vendor’s invoice to process the voucher. Business Units must include only one invoice on a voucher to facilitate the SFS functionality that prevents the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… a customer contract were converted to a new unique project ID with a Z at the end. Any prior expenditures under the … an agency may encounter an error. If the new Project ID will not have enough expenditures to post the credit … and closed for transacting. If the new converted Project ID has or will soon have enough expenditures to post the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idCUNY Bulletin No. CU-771
… by District Council 37 in Bargaining Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, … also reside in one of the following zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, … Units Value Earnings Code District Council 37 CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
To determine whether the Office for People With Developmental Disabilities is providing effective oversight of Family Support Service contracts with entities within the Young Adult Institute Network to ensure
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsSeized Assets Program
… of the New York State Division of State Police (Division) is to serve, protect, and defend the people of New York State … activity. For asset seizure cases in which the Division is involved, its Asset Seizure Unit (ASU) is responsible for … report asset seizures to Division Headquarters. During our site visits, we identified 16 cash seizures totaling $39,967 …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programSelected Aspects of Discretionary Spending
… and protect against the use of funds for purposes that do not advance its core purpose and objectives. The ABO added … instances, the Authority lacked documentation to show how it determined which organizations to select for donations, how contributing to such organization was related to or …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingControls Over Revocable Consents
… Objectives To determine whether the New York City Department of … of the City of New York; and whether DOT is monitoring to ensure all structures requiring a revocable consent have … consent grants an individual or organization the right to construct and maintain certain structures on, over, or …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsLead Poisoning Prevention Program
… poses a major health risk to children. Lead poisoning is most often the result of inhaling or ingesting … In New York State, the Department of Health (Department) is responsible for administering the Lead Poisoning … staff are not consistently scheduling and conducting on-site reviews of LHDs' Program implementation, contrary to the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programBedford Central School District – Medicaid Reimbursement (2025M-43)
… (District) officials claim all Medicaid reimbursements to which the District was entitled? Audit Period July 1, 2022 … such as physical, speech and occupational therapy provided to 658 students with IEPs, 110 of which received services … the School Supportive Health Services Program (SSHSP) to help school districts (districts) obtain Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… report – pdf] Audit Objective Did Manhasset Union Free School District (District) officials ensure that non-payroll … covering a wide range of operational costs, such as equipment, supplies and contractual services for capital … disbursements totaling $112.9 million, including 157 wire transfers totaling $44.7 million and 4,186 other non-payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Exxon's Investors Call for Meaningful Climate Risk Plan
… them up with action," DiNapoli said. "Exxon's business is extremely vulnerable to changes in climate regulation and … year this shareholder proposal received 38% support and it is extremely disappointing that Exxon has still not committed … Commissioners. "We are delighted that the resolution is garnering even greater support than last year." The Paris …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Genesee Valley Board … restricted funds that could have been refunded to school districts and overfunded two reserves totaling $1.9 … not adopt a written reserve fund policy. Ogdensburg City School District – Medicaid Reimbursements (2022M-52) The …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1119
… Purpose To inform agencies of new earnings codes and procedures for … Plan and the 2011-2012 SCF CSEA Deficit Reduction Plan to employees who leave State service. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and … To inform agencies of new earnings codes and procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicCUNY Bulletin No. CU-747
… by District Council 37 in Bargaining Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, … who also reside in one of the following zip codes New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, … Units Value Earnings Code District Council 37 CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesHousing Assistance – Federal Funding and New York
… Federal housing support includes housing assistance for renters, subsidized public housing, and a variety of housing support for the homeless. … Federal housing support includes housing assistance for renters subsidized public housing and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceAccount Authorization Form
… Account Authorization Form (link opens in new window) Note: this form has been posted in Adobe Acrobat PDF format and may be … After filling out the form have your Account Authorization Form notarized and …
https://www.osc.ny.gov/online-services/account-authorization-formState Agencies Bulletin No. 1492
To explain the new functionality to the New York State Payroll System PayServ and procedures surrounding the new required fields needed for compliance with Fe
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nys