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Opinion 96-21
… a town beach erosion control district which was damaged by coastal storms. This is in reply to your letter asking … State Comptroller Joseph J. Kelly). Town Law, §202-b(2) does not define what constitutes reconstruction or replacement of damaged, …
https://www.osc.ny.gov/legal-opinions/opinion-96-21CUNY Bulletin No. CU-355
… salary is greater than or equal to ‘Last 1 year step’ (Max) If the increment code is 0103 and the salary is greater than or equal to ‘Last 1 year step’ (Max) If the increment code is 1104 and the salary not equal to ‘Last 1 year step’ (Max) If the increment code is 1102 and the salary is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-355-january-2009-increments-cuny-professional-staff-congressState Contract and Payment Actions in July
… In July, the Office of the State Comptroller approved 1,440 contracts for state agencies and public authorities valued at $11.1 … Inc. for sewer relocation at Old Upper Mountain Road in Niagara County. $1.1 million with Economy Paving Co. for a … In July the Office of the State Comptroller approved 1440 …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-julyPayroll Improvement Project Bulletin No. PIP-016
… be the total of the old and new deductions combined. The only change for the employee will be the description. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92State Contract and Payment Actions in February
… of the State Comptroller (OSC) approved 1,407 contracts for state agencies and public authorities valued at $109 … 8,000 payments valued at nearly $18.2 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… Raja, age 45, and his wife, Sharma Alam, age 45, both of the Town of New Windsor, were arraigned on an indictment charging them … a scheme to defraud the New York State Medicaid program of millions of dollars. Both were remanded to Orange County … Rohail Raja age 45 and his wife Sharma Alam age 45 both of the Town of New Windsor were arraigned on an indictment …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… through tough economic times, bought their first and only homes here, raised their families here, and retired here …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityNew York’s Economy and Finances in the COVID-19 Era
… State’s largest monthly loss of jobs on record. New York City lost 944,000 jobs from February to April, and recovered … 7, compared to $14.4 billion on July 31. In addition, the CARES Act Fund, which is outside the General Fund, held a … August 7. A total of $1.1 billion had been spent from the CARES Act Fund as of that date from the $5.1 billion in …
https://www.osc.ny.gov/reports/covid-19-august-19-2020XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… time and cost which will be directly coded to projects by pay period. In order to meet the requirements detailing cost … labor will be brought into the SFS for each bi-weekly pay period. The reconciliation requires that labor be based … system to what has been paid in PayServ will occur by pay period and employee. The reconciliation between costed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… state were not processed until after the contract start date. DiNapoli’s report showed that no progress has been made … state were not processed until after the contract start date …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsService-Disabled Veteran-Owned Businesses
… (SDVOBs) by providing them increased opportunities for procurements with our office. New York State's SDVOB … (OGS) administers the SDVOB program and is responsible for certifying eligible SDVOBs and assisting and promoting … activities. To learn more about certification, or for questions on eligibility, visit the OGS website . Do …
https://www.osc.ny.gov/state-vendors/sdvobOpinion 90-28
… 1970, supra , to the effect that section 805-a(1)(c) not only prohibits compensation for services rendered in … before a municipal agency simply because the facts there only involved the representation of a client by a village …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Comptroller DiNapoli Releases School Audits
… School District , Weedsport Central School District and the Whitesboro Central School District . State … practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … a capital project, rather than issue debt that aligns with the state’s building aid payment schedule. District …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… New York State Comptroller Thomas P. DiNapoli and Attorney General Barbara D. Underwood today announced the … to the work of my investigators in partnership with Attorney General Barbara Underwood and the New York City … trust in our government and political process," said Attorney General Underwood. "Today’s indictments should send …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoXII.5 Overview – XII. Expenditures
… to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the … documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of payments … enter information onto SFS and maintain all documentation in support of the payment in accordance with the record …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewXIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… to the basic elements needed to create a project in an ‘Open’ status, maintain projects and the relationship with … This user will be able to create a project in an ‘Open’ status allowing configuration of funds distribution and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is … Budget Reports > Negative Segregation Balance. The report can be viewed in Report Manager or through the Process … AppropriationsSegregations can NOT lapse with a negative balance where expenditures have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsTown of Wawarsing - Recreation Department Records (2019M-20)
… complete and accurate accounting records and reports to allow the Board to properly manage the Town’s Recreation … Key Findings Recreation records were incomplete and not reconciled to accounting records. The Director did not maintain adequate documentation to determine if summer …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Opinion 2000-10
… this chapter" (emphasis added), that is, notwithstanding only the provisions of the General Municipal Law. There is … our opinion, chapter 41 takes precedence over section 6-l only insofar as the two statutes are in conflict (id.). After … provided, the pedestrian walkway was constructed using only Federal and State funds. Under these circumstances, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10DiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… DiNapoli said. “No one should wait years for an apartment only to be passed over without explanation. Greater vigilance … Managing agents had no electronic record of waiting lists, only paper lists. In addition to missing contact information, …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skipped