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Opinion 2002-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a town may expend current tax monies and utilize the services of the town highway department to dredge a navigable channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… to undertake directly economic development projects in and around the village (e.g., construction of a parking lot). The … grant them to the local development corporation which, in turn, would grant or loan money to the developer? As to the … income to a local development corporation which, in turn, would grant or loan the money to private developers for …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 2002-17
… prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be engaged both as … building construction project subject to General Municipal Law §101. This is in response to your inquiry concerning a … construction project, governed by General Municipal Law §101. You indicate that the town is considering engaging …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Unified Court System Bulletin No. UCS-350
… BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 Ninth … the State of New York and the affected bargaining units (DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9 and 87) provides … agency must submit the Location Pay Increases for the 5 NYC County Clerks located in 05680. OSC Actions: OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesState Comptroller DiNapoli Releases Audits
… by health care providers. We identified $7,331,458 in actual and potential overpayments for services not … and technical analysis of incidents/accidents based on data they record. An audit issued in July 2019, found the MTA was not in compliance with its …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1129
… Code page that represents the combination of CAS Cost Center and CAS Object Code. SFS is now using the term Account … document for clarification purposes. Critical Date(s) Cost Center updates in SFS must be completed by February 15, 2012, … and SFS is dependent of the transmittal of valid Cost Center information from SFS to PayServ, and the use of only …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… State Comptroller Thomas P. DiNapoli. A rebound took place in the latter half of the last decade before dropping … the COVID-19 pandemic. New York continued to lose workers in 2021 when the rest of the nation began to recover. Even as … rates were highest for Hispanics, at just over 61% on average over the 10-year period. Participation rates were …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… means all agencies will be able to access the complete list of Department codes in the SFS. In general, Department … A of the COA Handbook. The Statewide Department Reporting Tree can also be found on SFS Coach and is organized in the … conform to the first four levels of use in the Department Tree, as these levels are used for statewide reporting. To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… Hochul’s executive budget proposal: “Governor Hochul introduced an executive budget proposal at a critical moment …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalXIV.3.A Overview – XIV. Special Procedures
… §98, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of investments … The Short Term Investment Pool (STIP) is comprised of all the operating cash of the State Treasury, State agencies, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewComptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal climate, … incentives provided to businesses. Middle Country Public Library – Treasurer (Suffolk County) The treasurer does not … board. In addition, the treasurer’s status, as either a library officer or independent contractor, is unclear. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Honors Community Leaders During Italian Heritage Celebration
… He has spent many years developing the Westchester Italian Cultural Center as a resource for Italian-Americans to expand … photos or a group photo, go to: https://www.flickr.com/photos/nycomptroller/ …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationExamination of Travel Expenses
… continued to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. Background As … commuting and is not reimbursable. The official station of every employee is designated by the head of the agency and is … the employee’s usual work location. If an employee works at more than one location, the employee’s official station …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … (Division) as high risk due to substantial charges for car rentals. The total costs associated with these travel … regulations. Division officials explained that the rental car charges were necessary to transport various Division …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent … employees earned 2,213 more hours of leave than employees in the collective bargaining agreements, valued at $110,500. … vacation leave than limits established for employees in the collective bargaining agreements, valued at $13,700. …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… July 1, 2012 through April 12, 2016. Background The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, which operates 10 … West Irondequoit Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andRoxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … effect of these variances generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the … January 1, 2013 through May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District … distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329