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Seeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-procurement-062624.pdfOpinion 90-28
… before the agencies specified in the statute (see 1970 New York State Legislative Annual, pp 205, 539), it is well …
https://www.osc.ny.gov/legal-opinions/opinion-90-28XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project ID with a Z at the end. Any prior … under the NYS01 Project were NOT converted over to the new projects and therefore when attempting to post an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idDivision of Housing and Community Renewal Bulletin No. DH-102
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … in Work Schedule (VRWS) on 09/30/2019 receive the full LLS payment amount based on the employee’s increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-102-october-2019-district-council-37-dc-37-rent-regulationIII.7 Data Quality – III. Statewide Financial System (SFS)
… with no activity for 90 days or more will be denied. Purchase Order Guidance: Any Purchase Order transaction with a budget status error for 30 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityOperational Advisory No. 27
… and Budget Dates Guidance: Effective April 1, 2017, the Office of the State Comptroller will be changing the policy … on December 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial Operations (GFO), …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… member appointed as Chairman. Key Findings At the end of 2013, the District’s unassigned fund balance totaled almost … reserve fund with a balance of $165,728 as of December 31, 2013. District officials created this reserve in the late … officials have not established any plans for using the money accounted for as a reserve fund. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Opinion 88-21
… the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in which … aside of park lands within a subdivision may be used by a village to construct an indoor recreational facility. …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023 (2023-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23m1.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024 (2024-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m2.pdfMTA 2025-2029 Capital Program Scenarios
By statute, the Metropolitan Transportation Authority’s (MTA) is required to submit its 2025-2029 capital program to the State Capital Program Review Board (CPRB) by October 1, 2024 to begin the process of adoption.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2025.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022 (2022-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22m1.pdfContacts for Audits and Reports
… Division of Contracts & Expenditures Deputy Comptroller Melody Goetz Director, State Expenditures Holly Reilly …
https://www.osc.ny.gov/state-agencies/audits/contacts-audits-and-reportsOpinion 89-56
… Opns St Comp No. 85-44, p 59). Similarly, in the instant case, it is our opinion that the town may enact a local law …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 96-13
… system) CIVIL SERVICE LAW, §150; GENERAL MUNICIPAL LAW, art. 11-AA; RETIREMENT AND SOCIAL SECURITY LAW, §§40, 100, … is not in the "civil service" (see Civil Service Law, art. III). Accordingly, based on the foregoing, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-96-13XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL A contractor providing goods or services prior to OSC … contracts are submitted after the start date and result in late payments to the NFP. Agencies are strongly encouraged …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… checks containing covered federal funds clear the state’s bank account, an EFT settlement involving covered federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… The Statewide Financial System (SFS) supports the transfer of financial information from State agencies through … The Statewide Financial System SFS supports the transfer of financial information from State agencies through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsFailing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… Employees who travel must be aware of travel and conference policy requirements and they must understand the consequences of the failure to meet these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and conference expenses, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresComptroller Authority to Audit Local Development Corporations (LDCs)
Relates to audits by the State Comptroller of certain organizations controlled by municipal corporations and certain other government entities
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0