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XIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to State Offset … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to State Offset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkDecarbonization Advisory Panel Report - April 2019
A report on how the Fund can best mitigate investment risks stemming from climate change and maximize opportunities from the new, low-carbon economy.
https://www.osc.ny.gov/files/reports/special-topics/pdf/decarbonization-advisory-panel-2019.pdfMedicaid Program - Improper Payments to a Physical Therapist (2013-S-15), 90-Day Response
To determine whether Mark Amir, a physical therapist participating in New York’s Medicaid program, billed Medicaid in accordance with its policies and guideline
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s15-response.pdfMedicaid Program - Improper Payments to a Physical Therapist (2013-S-15)
To determine whether Mark Amir, a physical therapist participating in New York’s Medicaid program, billed Medicaid in accordance with its policies and guideline
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s15.pdfOpinion 88-27
… of paid fire department) GENERAL MUNICIPAL LAW, §207-a: A village which has terminated its paid fire … his full salary pursuant to General Municipal Law, §207-a. Subdivision 1 of General Municipal Law, §207-a provides that any paid fireman who is injured in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2002-6
… be those town highways without occupied residences or commercial buildings dependent upon such highways for … 1975, ch 489), while ensuring that occupied residences and commercial buildings remain accessible, including to … requires that a highway be "without occupied residences or commercial buildings dependent upon the highway for access" …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-36
… is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is … policy of encouraging the use of post-dated checks in the commercial world. In 1834 it was said that "drawing of post-dated checks is an every day occurrence in our commercial cities" Mohawk Bank v. Broderick , 13 Wend. 133 at …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… handle and increase in expenses, the Corporation may not be able to meet its mission and statutory obligations to the … to its participating local governments than it did. 2 Over the four-year period 2021 through 2024, the … tickets and the CEO’s use of a Corporation car and cell phone, as well as lax oversight of operations by the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementAppendix 1: State Funds Spending by Major Service Function – 2023 Financial Condition Report
… Provides information about State funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2023-fcr/appendix-1-state-funds-spending-major-service-function2022 Year in Review
… the Office of the State Comptrollers Achievements in 2022 …
https://www.osc.ny.gov/reports/2022-year-reviewAppendix 1: State Funds Spending by Major Function – 2021 Financial Condition Report
Provides information about State funds spending by major service function
https://www.osc.ny.gov/reports/finance/2021-fcr/appendix-1-state-funds-spending-major-functionAppendix 1: State Funds Spending by Major Function – 2022 Financial Condition Report
Provides information about State funds spending by major service function
https://www.osc.ny.gov/reports/finance/2022-fcr/appendix-1-state-funds-spending-major-functionVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… total debits (+) must equal total credits (-). A positive dollar amount is a debit (increases expenditures/decreases revenue) and a negative dollar amount is a credit (decreases expenditures/increases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewIX.4 Establish & Maintain Federal Grants in SFS for Onboarding Agencies – IX. Federal Grants
… a federal agency awards a grant to NYS, they issue a Grant Award Document or Notice (GAD), or similar document, to the … information that must be entered into the SFS. The grant award document is not required to be submitted to OSC BSAO … generate a Contract ID, Project ID, and Grant Award ID Number. The Contract generates the Grant Award; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4-establish-maintain-federal-grants-sfs-onboarding-agenciesVI.2.A Appropriation & Segregation Overview – VI. Budgets
… is the authorization issued by the Division of the Budget (DOB) to expend part or all of an appropriation. It is used as … April 1, 2016, once the State’s annual budget is enacted, DOB will authorize OSC to segregate the appropriations … process means that State Agencies will no longer submit to DOB budget journals to segregate their budget authority. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewAgency Financial Reporting Package
… Internet Based Reporting System The Agency Financial Reporting Package (AFRP) is the internet …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageGASB Statement 87, Leases
… or lessor will exercise a fiscal funding clause, use the date you expect them to exercise the option to determine the … plus the Consumer Price Index rate as of the lease end-date. Based on Usage or Future Performance: payments that …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… Coordinator. In that capacity, Rosas ran the city’s summer festival programs through the city’s local development … the money collected. As Festivals Coordinator, from the summer of 2016 to the summer of 2019, Rosas was responsible … at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office of the State Comptroller, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesYour Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… to complete a three-month record of activities (ROA). Your employer uses this ROA to determine the average number of days per month that you work. Your ROA must contain a daily detail of hours worked and … normal business hours as long as they are work-related. See examples of Work-Related and Non-Work-Related Activities …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesOpinion 90-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A town may not impose … a fee or charge not to be considered a tax, it must bear a direct relationship to the cost of furnishing a special …
https://www.osc.ny.gov/legal-opinions/opinion-90-39