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State Agencies Bulletin No. 753
… a country. Agency Actions Review the NPAY766 Report each pay period. Follow the suggestions provided above to address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/753-new-error-messages-control-d-report-npay766Opinion 93-13
… towns to impose and collect additional town taxes without Legislative authority. Further, it is our opinion that such a … In our opinion, these provisions create a comprehensive legislative scheme for county districts and evince an intent …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 92-32
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … due notice and public hearing, to purchase historical or cultural property in order to further historic … Further, a town is authorized to sell historic buildings or structures pursuant to section 119-dd(4) which empowers …
https://www.osc.ny.gov/legal-opinions/opinion-92-32New GASB Standards
… Contract Reviews and Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain Criteria (Video) Office of the State Comptroller Guide to Financial …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … remote-access users and server room security. … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… directors standing for re-election at companies that have no women on their boards. In situations where a company has … that hundreds of publicly-held U.S. companies have no women directors," DiNapoli said. "We're putting all-male … holds shares in more than 400 public companies that have no women on their boards and more than 700 companies that …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsComptroller DiNapoli Releases Municipal Audits
… to allow for the recovery of previously granted benefits if job creation, economic goals or other terms of the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Medicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… of Health (Department) made improper payments for claims in violation of federal and State requirements related to … (OPRA) providers who were no longer participating in the Medicaid program. The audit covered the period from … program to be enrolled as participating providers in the State Medicaid program. Accordingly, beginning January …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orSales Tax Vendor Registration Practices
… Objective To determine whether the Department of Taxation and Finance (Department) has taken steps to … have done so. The audit covered vendors with a Certificate of Authority that was active at any time during the period … communication and follow-up measures to: Identify and address unauthorized sales activity among vendors for whom …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesOpinion 93-15
… BOARDS -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither … the board of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to … of Town Law, §123 and, therefore, are not subject to the accounting and auditing provisions of that section. We note, …
https://www.osc.ny.gov/legal-opinions/opinion-93-15XIV.14.E Recording General Capital Assets – XIV. Special Procedures
General capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned and the source of the monies from which the general capital assets were acquired
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of whether the contract was subject to OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsOpinion 91-36
… or recreational facilities on land owned by another local government (see also 1983 Opns St Comp No. 83-207, p 268). We …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Facilities Planning Bureau Project Review (2018-S-2), 90-Day Response
To determine if the State Education Department’s (Department) Facilities Planning Bureau (Bureau) completes its review of projects in a timely manner and, if no
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s2-response.pdfMedicaid Program - Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (2015-S-9), 90-Day Response
To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who were no l
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s9-response.pdfCollateral Loan Broker's Registration Statement
Article 5, Section 53 of the General Business Law provides - After September First, Nineteen Hundred Sixty, no person, corporation, firm or association shall ca
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/collateral-loan-broker-registration-statement.pdfOpinion 2009-1
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … For example, a person who has been convicted of arson in any degree is not eligible to hold the office of fire … of education, except by two-thirds vote of the board]). 1 In addition, there is no common law prohibition against …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 92-42
… municipalities from making gifts or loans of their money or property to or in aid of private entities. Further, …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 91-42
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DEPARTMENT -- … the village may accept a gift of fire department moneys on the condition that the moneys be used only to acquire …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 90-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-63