Search
Opinion 91-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in … subdivision regulations adopted pursuant to Article 7 of the Village Law may be used to finance additional …
https://www.osc.ny.gov/legal-opinions/opinion-91-36DiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… more than 90% of the Thruway’s revenue. Ninety percent of toll revenues are from users of E-ZPass with the rest through … time to reprogram its system to incorporate revisions in toll violations and that, while there was no collection … to billing accuracy and the Authority’s Office of the Toll Payer Advocate’s handling of consumer complaints. The …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesDiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in public funds, according to an … The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500State Agencies Bulletin No. 1754
… Purpose To notify agencies of the PayServ changes required as a result of the NYSLRS Redesign Project Background As mentioned in … , NYSLRS rolled out a new information system in May 2019. The NYSLRS information system now starts, stops, and changes … To notify agencies of the PayServ changes required as a result of the NYSLRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localXII.5.H Appropriate Payment Amounts – XII. Expenditures
… AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, Business Units cannot submit a voucher for payment unless … In accordance with Article 7 Section 109 of the State Finance Law Business Units cannot submit a voucher for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsState Agencies Bulletin No. 1164
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 491) or Agency Shop Fee (Code 495) Effective Date(s) Paychecks dated June … the biweekly deduction for Dues (Code 491) and Agency Shop Fee (Code 495). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationOpinion 92-51
… proposed expenditures outlined in your letter. As is the case with IDA members and officers, there is no statutory …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Monitoring of Construction Management
… of General Services (Office) is adequately monitoring construction management contracts to ensure they meet the … this function are supported and related. The audit covered construction management contracts that were active between … through the provision of architectural, engineering, and construction management services for buildings statewide. To …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementComptroller DiNapoli Releases State Audits
… years ended June 30, 2013, auditors identified $154,563 in reported costs that did not comply with SED requirements … be disallowed. These ineligible costs included $115,296 in personal services costs and $39,267 in other than personal service costs. Department of Motor …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsTown of Pitcairn – Claims Auditing (2024M-69)
… report – pdf] Audit Objective Determine whether the Town of Pitcairn (Town) Town Board (Board) properly audited claims … Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling $620,325, 96 claims … 46 claims totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… complete report - pdf] Audit Objective Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and authorized. Determine whether the Board and Supervisor provided adequate oversight over … Determine whether the salary and benefits paid to the account clerk clerk were …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Medicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2019, eMedNY processed over 244 million claims, resulting in payments to providers of more than $35 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/medicaid-program-claims-processing-activity-april-1-2019-through-september-30-2019Contract Advisory No. 21
… contract are available on the SFS Secure website as well, in Job Aid JAA-CN210-001. The transaction to update a … SFS Job Aids are documented in the announcement, as well as referenced below. Agencies should also associate any …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Opinion 92-43
… approval in procurement policies and procedures) HIGHWAY LAW, §§140, 142, 284; GENERAL MUNICIPAL LAW, §104-b: Procurements made by a town superintendent of … adopted by a town board pursuant to General Municipal Law, §104-b. The town board may not, however, in these …
https://www.osc.ny.gov/legal-opinions/opinion-92-43DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Thomas P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because of … to component school districts; Ensure funding of reserves is transparent to the districts and the public by including … full response is included in the final audit report, which can be read by visiting: Cattaraugus-Allegany-Erie-Wyoming …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsPublic Authorities
… The Public Authorities Reporting Information System (PARIS) is the online reporting system that allows public … as required by law. Log In Request an Account – PARIS Account Authorization Form Instructions for Authorizers PARIS Help Desk Contact Information Transaction Number …
https://www.osc.ny.gov/public-authoritiesFare Evasion
… To determine whether New York City Transit (Transit) and the Metropolitan Transportation Authority (MTA) Bus Company … accurate estimates of revenue losses from fare evasion to the MTA Board of Directors (Board), and whether the MTA has taken action through the Fare Enforcement and …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionCUNY Bulletin No. CU-602
… Purpose To inform agencies of the changes to the TIAA Action Request (AC-1767) form Affected Employees … an employer sponsored optional retirement plan Background The TIAA Action Request (AC-1767) form is used to request a … This bulletin informs agencies of the changes to the TIAA Action Request AC1767 form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesTonawanda City School District - Procurement (2023M-108)
… District (District) officials used a competitive process to procure goods and services. Key Findings The Board of … officials did not always use a competitive process to procure goods and services. As a result, they did not … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Town of Cairo - Fuel Management (2019M-150)
… assigned. Key Recommendations Ensure accurate fuel delivery and inventory records are maintained and periodic …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150