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Opinion 2007-1
… that the paratransit services at issue in the instant case likewise fall within the professional service exception. …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 95-16
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts … PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, §1908(1): A central high school district is required to apportion expenses among the school …
https://www.osc.ny.gov/legal-opinions/opinion-95-16XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… financial reports in accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial Reporting Standards (GASB Codification). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an … Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - … and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsKings Park Central School District - Procurement of Professional Services (2020M-22)
… whether the Board and District officials adhered to the law and District policy when procuring professional services. … whether the Board and District officials adhered to the law and District policy when procuring professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesTown of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Economic Development Law Article 4-C, titled "The Procurement Opportunities … is due, except where a shorter period is authorized by law. The statute also provides for exemptions to be granted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… and Transparency Act of 2006 (FFATA) was signed into law on September 26, 2006. The legislation required that federal … assistance awards of more than $25,000 be displayed on a searchable, publicly accessible website, … with all grants with a start date of 10/1/10 and later, state agencies must submit reports to the FFATA Subaward …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataDiNapoli Announces State Contract & Payment Actions for December
… their money. The Comptroller’s office averages 11 to 13 days for contract reviews. The Comptroller recently began … with damages not covered by insurance. Approved $15 million for SUNY Nanotech related to the acquisition of … IBM software, hardware and related services. Contract and Payment Rejections The Comptroller’s office rejected 205 …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberCitywide Payment Services and Standards – Controls Over Payments
… determined whether the implementation of CPSS improved the payment experiences for the public and promoted time and cost … of CPSS, a unit within DOF’s Division of Treasury and Payment Services, is to deliver a citywide service for the … and related business processes, offer a variety of payment options, and improve customer satisfaction. Payments …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsDivision of Housing and Community Renewal Bulletin No. DH-17
… are full-time or on voluntary reduction with a Pay Basis Code of ANN , have a status of Active, Paid Leave, or Leave … Unit 67 who, on 3/31/04, are part-time with a Pay Basis Code of ANN , have a status of Active, Paid Leave or Leave of … The following information will be inserted: Earnings Code: BON Effective Date: 3/31/04 OT Effective Date: 4/21/05 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-17-lump-sum-bonus-payments-rent-regulation-services-unitComptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… a one-year conditional discharge during which time Thomas may not seek or accept any elected or appointed public office …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardOpinion 88-46
… would have the authority to: Determine the value of any property, other than cash, contributed by a participating … or districts on a ratio of full valuations of real property, or on the basis of the amount of services rendered …
https://www.osc.ny.gov/legal-opinions/opinion-88-46DiNapoli: Oversight of Supportive Housing Falls Short
… representative had declined to enter it, according to a case manager’s notes; and Two apartments without smoke/carbon monoxide detectors. A review of Postgraduate case managers’ notes found they weren’t recording some of the … DiNapoli’s audit recommended that Postgraduate case managers take prompt action to fix apartment conditions …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… fire department in excess of $26,000, including the payment of personal expenses. The District retained an … to perform the duties of Secretary-Treasurer. Town law requires that the positions of District Treasurer and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsCity of Newburgh -- Budget Review (B18-6-12)
… $841,622 to the proposed general fund budget for the debt payment, or transfer funds as appropriate. Modify the budget … levy increase to no more than the tax levy as permitted by law, unless it obtains the proper approval to override the …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Property Tax Freeze Credit
… submitting those payments for approval. For the 2015 Tax Year, work with the local assessor offices to ensure data …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Office of Addiction Services and Supports … securing directory data. Auditors found that the office is fully compliant with 30 of the 32 requirements; the … two requirements were found to be not applicable. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
Determine whether the Board adhered to the law and District policy when procuring professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-bellmore-2019-95.pdfInvoices, Purchase Orders and Payments
… Vendo resources related to invoices purchase orders and payment …
https://www.osc.ny.gov/state-vendors/portal/invoices-purchase-orders-and-payments