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Opinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and City-School Fiscal Relations , March 3, 1948, p 5; The New York State Constitution - A Reference Guide , Galie, 1991, p …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Determine whether claims were properly audited prior to payment. Key Findings The Board has not adopted a cash … sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop and adopt a cash disbursement policy to ensure all claims are subjected to an independent, …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Accounts Payable Advisory No. 65
… such as lapsing, fiscal year-end, and emergency payments. For these circumstances, agencies should review the guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65State Contract and Payment Actions in May
… Office of Children and Family Services $17.2 million with Turnpike Redevelopment Group, LLC for lease space in the city of Rensselaer. $5.3 million with Early Care & Learning Council for child care support … Department of Environmental Conservation $9.4 million with Paul Smith’s College for the Adirondack Park Aquatic …
https://www.osc.ny.gov/press/releases/2018/06/state-contract-and-payment-actions-mayState Contract and Payment Actions in September
… Approved Office of Children & Family Services $2.8 million with Libera Inc. for implementation of vocational … rehabilitation case management system. $1.6 million with Snehal R. Sheth for psychiatric services at Brookwood … Center. Department of Correctional Services $4.4 million with Wyoming County Community Hospital for inmate hospital …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-septemberDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … $6.51 billion, including $2.19 billion scheduled for this month, $1.77 billion scheduled for August and $2.55 …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City and their major public … billion, including approximately $980 million scheduled for this month, $1.08 billion scheduled for November and $1.4 …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… billion, or 25.6 percent, over the five-year Capital Plan, with capacity under the state’s debt cap projected to decline …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… for local governments and school districts. One way to reduce health insurance costs is to pay premiums only for … self-insured options and costs at regular intervals. If your experience rating and other factors are good, you may … Association Death Master File: Periodically compare your records of eligible retirees to the Death Master File …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesSUNY Bulletin No. SU-160
… if the time for which the employee is recalled coincides with their regularly scheduled shift. An employee is entitled …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-160-standbyon-call-pay-and-recall-pay-suny-uupState Agencies Bulletin No. 1886
… is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected … 6. Enter the employee’s Date of Membership in the “ Election Date ” field. The same election date should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… As New York state grapples with cost-effective solutions for its estimated $250 billion … offer as well as the underlying financial risks associated with forming those partnerships, according to a report … to successfully enable the state to move forward with much-needed capital projects, there are four underlying …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… AP Adjustment Voucher was posted to the Modified Accrual ledger and should be reviewed by agencies to ensure the … the expenditure reduction. To run the report, navigate to: General Ledger > General Reports > Cash Disb Summary Rpt (GL0400). AP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewDiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… for her actions. My office will continue to work with law enforcement agencies across the state and country to … not be tolerated. We look forward to our continued work with both the New York State Comptroller and the New York … acquisitive needs. The State Police will continue to work with our law enforcement partners to hold accountable those …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsOpinion 89-17
… establish and expend moneys from a reserve fund for the payment of judgments and claims in tax certiorari proceedings … school districts to establish a reserve fund for the payment of judgments and claims in tax certiorari … expended or which will not reasonably be required for the payment of judgments or claims arising out of certiorari …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Public Health – 2022 Financial Condition Report
… by the continued deferral of certain Medicaid payments with a State share total of $1.7 billion from SFY 2021-22 to … (which provides coverage for children under the age of 19 with incomes above Medicaid eligibility levels, subject to … Plus Program, without access to affordable coverage and with incomes at or below 200 percent of the federal poverty …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… The critical role farms play in New York cannot be overstated, both as an economic engine for … breakdown of farming across upstate New York along with Long Island and New York City. The report includes an analysis of …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… under grant contracts for the period July 1, 2002 through June 4, 2008. New York State awards grants and contracts to …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… paid, or that the Administrative Board is presented with and approves all the claims that are actually paid. … verbally communicated as the Treasurer is not timely with recording financial information. The Treasurer’s books … reconciliations for all accounts and provide them, along with bank statements, to the Board for its review. Present …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… The District spent more than $50,000 on a contract with a certified public accountant (CPA) to provide services … and the CPA did not perform the services in accordance with the obligations set forth in the contract. Of the 50 … staff made purchases totaling $110,010 that did not comply with District policies and may not be the most economical use …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-and