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Opinion 2000-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL CORPORATIONS -- Powers and Duties (promotion of literary, graphic, dramatic and performing arts) PARKS AND … Whether a village may authorize the expenditure of moneys to promote performing arts and cultural development …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 2000-17
… -- Competitive Bidding Requirements (for construction of town water system) - Municipal Cooperation (competitive bidding for construction of town water system by public authority) PUBLIC CONTRACTS -- Award (by public authority for construction of town water system) WATER IMPROVEMENTS -- Construction …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … which he has including statutory and even constitutional rights unless such waiver would violate public policy" ( …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 2001-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … whether a member of a town board who also serves as the head village mechanic in a village located partially within … village for the provision of services by village mechanics on town machinery and equipment. We are informed that the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… David Cohen, former executive director of the Metropolitan Council on Jewish Poverty (Met Council), has been sentenced to one year in jail. Cohen has also paid $650,000 in restitution to Met Council. The joint investigation revealed that Cohen, … David Cohen former executive director of the Metropolitan Council on Jewish Poverty Met Council has been sentenced to …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorIX.1 Accounting for Federal Grants – IX. Federal Grants
… regarding federal grants: https://grantsmanagement.ny.gov NYS Grants Management - Streamlining State Grant Processes http://www.grants.gov Federal website for comprehensive grant information http://www.whitehouse.gov/omb Office of Management and Budget-Bulletins and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewVI.5 Project Budgets – VI. Budgets
… approve and post budget journals to create project child budgets. The generate parent functionality in SFS will … create/update the project parent budget when a project child budget is adjusted. Note: These budget journals do not … can allocate amounts to one or many Child budgets to support greater control and detail, both within and across …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… BUDGETARY (CASH) BASIS The minimum financial reporting requirements for monthly, … Units Notes to the Basic Financial Statements The minimum financial reporting requirements for general purpose … The minimum financial reporting requirements for general purpose …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… System. New York State cannot process Automated Clearing House or check payments in foreign currencies. In the event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… Chief Fiscal Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money … and other vendors. The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 … to statutorily restore certain OSC oversight authority for billions of dollars in contract spending should be …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… Section Overview and Policies: This section informs Business Units how to process vouchers payable to vendors … a date within the blackout period, but are considered by a Business Units to be critical, should be discussed with DOB … the early stages of an emergency, OSC will work with Business Units to determine mandated payments which are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… date; April 30 th of the second year following the calendar year of issuance. The letter notifies the payee that … date; April 30 th of the second year following the calendar year of issuance. Certified mailings are not … to OUF; April 30 th of the second year following the calendar year of issuance. OSC will complete this transfer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentXV.6.B Negative Payroll Balances – XV. End of Year
… the current month or period involved. Budgets are not permitted to lapse with a negative balance and should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesState Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… P. DiNapoli issued the following statement today regarding Governor Hochul's signing of a new legislative package … boundaries. The gun control bills signed into law by Governor Hochul today are common sense measures that will … to law enforcement to prevent easy access to guns. The Governor and lawmakers should be commended for responding so …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… of a tangible capital asset. A government that has legal obligations to perform future asset retirement … within scope: Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations … an ARO. Obligations that arise solely from a plan to sell or dispose of a tangible capital asset should not be …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsMembership and Enrollment – Membership and Enrollment
… in retirement Its important to understand how membership and enrollment works …
https://www.osc.ny.gov/retirement/employers/membership-enrollmentXII.6.A Paying Another State Agency – XII. Expenditures
… Special Use Vendor IDs as well as the Centralized Customer ID for Business Units to use when processing transactions … payments from one Business Unit to OSC. Interagency Vendor ID’s are a ten-digit number starting with “042” or “043.” Using the Interagency Vendor ID starting with “042” allows Business Units to pay each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyCensus 2020 Response Rates
… This dashboard has been archived. For inquiries, contact [email protected] …
https://www.osc.ny.gov/census