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CUNY Bulletin No. CU-234
… Payment is included as salary for retirement purposes. Payroll Register and Employee’s Check/Advice The Earn Code … or ZAI , description, and amount will be displayed on the payroll register and the employee’s paycheck stub or direct … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… recipients who have both Medicaid and Medicare, are age 21 or older, and who need community-based long term care …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… monies. These deficiencies include: Long delays in the award of construction contracts, resulting in corresponding … work) was not awarded until February 2011 – eight and a half years after funding was first made available; … Key Recommendations Ensure that housing authorities award consultant and construction contracts on a timely …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… action now “will ensure that investors have the benefit of company analysis of the potential impact of large and growing risks on future company performance.” Climate change has spurred calls for … pose to coastal refineries, port facilities, off-shore oil rigs or other critical infrastructure. Regulatory actions …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryOpinion 2007-7
… at home or direct contact at the grocery store or in the gym, whether at night or on the weekend. In each of these … those hours spent at home, at the grocery store, or at the gym in anticipation of a possible or even “likely” …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7State Comptroller DiNapoli Releases Municipal Audits
… Union Vale , Town of Waterloo and the City of Watertown . "In today's fiscal climate, budget transparency and … villages are legally authorized to pay certain claims in advance of audit, 10 of 18 claims totaling $163,725 were … town billed the department for certain debt service costs in a manner that appears to be inconsistent with the …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-50
… , whether a county could adopt a local law which provides for an award of a contract after competitive bidding to a … we concluded that a post-1953 local law which provides for an award to a bidder employing a prescribed percentage of … Municipal Law, §104-a, authorizing a price preference for certain products made with significant recycled content; …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 92-4
… -- Appropriations and Expenditures (supervised physical fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness training sessions for its active volunteer … expend fire district moneys to pay for supervised physical fitness training sessions for active volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 92-34
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … When a city receives partial payment of a parking fine or penalty and/or a mandatory surcharge, the city may apply the payment … Whether a surcharge is to be considered paid in whole or in part when a court or administrative tribunal has …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Opinion 98 - 19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … may be, in the same manner as provided for such referendum on the issuance of obligations" (emphasis added). General …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 92-55
… -- Powers and Duties (performing work for private water system) VILLAGES -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, 11-1122: A … private owners, a village employee to perform testing of water within a private water system for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… to a 2016 Department of Housing and Urban Development report, of the more than 86,000 homeless people in New York … shelter facility. OTDA has assigned responsibility for the inspection of hotels and motels housing the homeless to local … across SSDs, and confusion still exists regarding the inspection process. Additionally, OTDA has not yet provided …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyOpinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Fire Protection Contracts (article 5-G of the General Municipal Law does not provide authority for) … village may enter into an agreement pursuant to article 5G of the General Municipal Law under which the village would …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 99-3
… we have suggested that the word "'relief' signifies the 'removal in whole or in part of any evil or hardship that afflicts body or mind; especially, the partial removal of pain, grief, want, care, anxiety, toil, or … 26, 1999 Emil E. Krentz, Treasurer Wright's Corners Fire Company Exempt Benevolent Association …
https://www.osc.ny.gov/legal-opinions/opinion-99-3DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… has increased, thousands remain on waitlists for in-home care, meals and other essential support, and data reporting … DiNapoli said. “These critical services provide necessary care and help people remain in their homes and communities, while preventing more expensive institutional care. The Legislature has stepped up with more funding for …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsTown of Windsor – Capital Project (2025M-52)
… period forward to December 31, 2024 to document the change in Town Supervisors (Supervisor). Understanding the Program … TOV funds are used only for the benefit of residents in the portion of the town outside of the village. Consistent with language set forth in New York State Town Law (Town Law), it has been the view …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… N.Y. company that serves as a supportive housing provider for New Yorkers with mental illness. The audit released today … nearly $7.8 million in expenses to provide 708 beds for program clients in Albany, Dutchess, Orange, Otsego, … way to ensure service providers are only receiving payment for appropriate expenses or if program goals are being met. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… Facilities Corporation (EFC) has provided financing for over 2,000 essential local water infrastructure projects … corporation that provides financing assistance through grants, loans, and technical expertise to state and local … along with state funds to provide subsidized loans and grants to municipalities for drinking water, wastewater …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… sales tax collections declined by 10 percent overall in 2020, or $1.8 billion, compared to the previous year, according to a report issued today by … when local sales tax collections fell 6 percent statewide in 2009 compared to 2008. New York City’s sales tax …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… invoices. With few exceptions, as described later in this section, Business Units should use the invoice number … it can create a second voucher with invoice number 123-2 in the Invoice Number field to make the second payment. In certain circumstances, a vendor may be unable to provide a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirements