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Opinion 89-44
… COMPTROLLER -- Justice Court Fund (reporting requirements for acting village justices) VILLAGE LAW, §§3-301(2)(a), … village justices are required to file a monthly report with the Justice Court Fund of the Office of the State … village justices are required to file a monthly report with the Justice Court Fund of the Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 92-55
… of the private owners, a village employee to perform testing of water within a private water system for purposes … of the private owners, a village employee to perform testing of the water within the private water system for the … of the private owners a village employee to perform testing of the water within the private water system for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 91-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department … may agree to transfer to the village treasurer the custody of moneys presently held by the fire department for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-42State Agencies Bulletin No. 1119
… 2011, employees who leave State service after having any temporary reductions made to Compensation as the result of … Reduction Plan but prior to the full repayment of such temporary reductions, shall receive a lump sum payment upon … bargaining units who leave State service after having any temporary reductions made as the result of the PEF, M/C or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicExxon's Investors Call for Meaningful Climate Risk Plan
… Investors led by New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (Fund), and the Church of … are moving ahead with policies that will limit greenhouse gas emissions and will likely impact the market for … Investors led by New York State Comptroller Thomas P DiNapoli as trustee of the New …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… disbursements. The Assistant Superintendent for Business (ASB) is responsible for overseeing the financial operations … and completing wire transfers, which are reviewed by the ASB and claims auditor. Audit Summary While the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Board of Education (Board) that is responsible for the oversight and general management of financial and … speech and occupational therapy provided to 658 students with IEPs, 110 of which received services eligible for … State aid payment. Audit Summary According to a District official, the District has never filed claims for Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43CUNY Bulletin No. CU-771
… TL, TM, TO, TP, TR, TU, TX, U3, U6 who also reside in one of the following zip codes: New York City Zip Codes Brooklyn … : The Zip Code criteria is only applicable to members of District Council 37. Background: Pursuant to Internal … are considered taxable income. Therefore, the value of this benefit will be added to the employee’s taxable gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… system of state government and identifies that it is seeking expedited payment as a small business. This section … of this certification will identify that the business is seeking expedited payment as a small business on all … as an acceptable electronic submittal system. Any agency seeking to have an agency system interface deemed an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityCUNY Bulletin No. CU-747
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2022 Prepaid Legal Service Benefit. Affected Employees … The purpose of this bulletin is to inform agencies of the processing of the 2022 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases School District Audits
… district audits have been issued. Genesee Valley Board of Cooperative Educational Services – Purchase Cards … goods or services were obtained. Genesee Valley Board of Cooperative Educational Services – Reserve Funds … goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… facilitate the SFS functionality that prevents the payment of duplicate invoices. Process and Transaction Preparation: … Unit should make it clear on the voucher the portion of the invoice for which payment is being made. When the … The SFS will not automatically prevent the payment of duplicate invoices Vendors may not accurately credit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… requiring an expenditure credit (whether via Refund of Appropriation, General Ledger Journal Entry or AP Journal … New Analysis Type of ‘REF’ To transfer the expenditure costs from the NYS01 … Ledger Journal Entry (“GLJE”) with an analysis type of ‘REF’ on the old NYS01 project line crediting the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idControls Over Revocable Consents
… (DOT) has billed and collected the correct fees for revocable consents; whether DOT is ensuring that all structures meet the standards required … obtain this right, the property owner must file a petition for the revocable consent with DOT’s Office of Cityscape and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsSUNY Bulletin No. SU-294
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Recruitment and Retention Payments. … retention payments. Each doctoral degree granting campus is allocated a portion of the Doctoral Program Recruitment … The purpose of this bulletin is to provide agency instructions for processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-294-suny-recruitment-and-retention-payments-gsnu-employeesXV.16.A Overview – XV. End of Year
… principles (GAAP). Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewPrivacy and Links Policy
… Introduction The Office of the State Comptroller is committed to protecting your privacy when you access our … information technology assets. The information that is available to us from your visit to this website depends … without user consent if the collection or disclosure is: (1) necessary to perform the statutory duties of the …
https://www.osc.ny.gov/online-services/privacy-and-links-policyDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than $5,000 in public … receipts; water and sewer fees; and parking summons fees. “I‘m dismayed that we continue to uncover local officials who … working closely with my staff to make sure this individual is held accountable for her actions.” An audit and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed … The Grahamsville Fire District is a district corporation of the State, distinct and separate from the Town of … The purpose of our audit was to determine if the Board properly developed …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsGardiner Fire District – Length of Service Award Program (2013M-265)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, … Gardiner Fire District Length of Service Award Program 2013M265 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265