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Operational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled Shipping has …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesSaratoga Youth Recreation – Financial Activities (2016M-258)
Saratoga Youth Recreation Financial Activities 2016M258
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Urban Choice Charter School – Information Technology (2013M-53)
… Choice Charter School is located in the City of Rochester and is governed by the Board of Trustees, which comprises 10 … IT system to ensure the School’s computerized data and assets are safeguarded from internal and external threats. The Board has not established policies …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Tompkins County Public Library – Financial Management (2015M-250)
… our audit was to examine the Library’s financial condition and internal controls over Library operations for the period … is the central library for the Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Irondequoit Central School District (District) employees and Board of Education (Board) members completed annual … Findings SHP Training was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees and all nine Board members), 15 employees or 15 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionOpinion 2003-2
… fire district in coterminous town village) TOWNS -- Powers and Duties (authority to form joint fire district in coterminous town/village) VILLAGES -- Powers and Duties (authority to form joint fire district in … of a town to be coterminous with a pre-existing village, and that it operates principally as a village. Article 17 of …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… A Third Party Contract is one in which a state agency enters into a … or services for the State through a contract with a third party (the “Third Party Contractor”). In many cases, these … A Third Party Contract is one in which a state agency enters into a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateOpinion 2001-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … and a director of one of the corporations does not have a prohibited interest in contracts between the county … You ask whether a member of a county governing board would have a prohibited interest in contracts between the county …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Comptroller DiNapoli Releases State Audits
… National Provider Identifier (NPI) for his group practice and the related Medicaid claims using his NPI as an … The provider also did not comply with some regulations and administrative procedures for Medicaid program … providers submitted their claims directly to Medicaid and bypassed the crossover system and the controls that it …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 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-2002-6CUNY Bulletin No. CU-848
… affected. Background: A Consent Determination was entered and filed on 07/23/2025 between the Comptroller of the City of New York and the Local Union 924, District Council 37, AFSCME, … using the effective date of the applicable rate increase, and submit the new hourly rate. A separate Pay Change request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-848-city-university-new-york-cuny-retroactive-rate-increasesCUNY Bulletin No. CU-810
… affected. Background: A Consent Determination was entered and filed on 10/29/2024 between the Comptroller of the City of New York and the District Council 37, AFSCME, AFL-CIO. The Consent … using the effective date of the applicable rate increase, and submit the new hourly rate. A separate Pay Change request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-810-cuny-retroactive-rate-increases-locksmith-skilled-tradeRequired Documentation
… online , you may receive an email asking for documentation to prove ownership. by mail , you can attach the required documentation to your claim form. In some cases, we may send you a letter … in the Item Details, submit proof of your connection to the old address. Acceptable proof includes copies of: …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationUnified Court System Bulletin No. UCS-315
… new Time Entry Earnings codes used for the Annual Leave and/or Compensatory Time Exchange Program for eligible … employees of the UCS who enroll in the Annual Leave and/or Compensatory Time Exchange Program are affected. … Background: Pursuant to Chapter 1 of the Laws of 2023 and side letters to the agreements negotiated between the UCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programDiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… voucher, street hails, and E-Hail. The MTA defines primary carriers as blue and white AAR vehicles that are owned by … report found the number of trips taken by primary carriers declined from 362,214 in October 2016 to 143,726 in … DiNapoli’s analysis of services showed that primary carriers still performed better than broker services in some …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… report examines PIT filings for the pandemic years of 2020 and 2021 and follows up on DiNapoli’s May 2022 report that looked at … migration trends. “The pandemic upended everyone’s life and caused a big shift in the movement of New York taxpayers …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycOpinion 2002-11
… Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For … to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the General Municipal Law, and an additional twenty-five points for responding to the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0DiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… of not-for-profit contracts by organization, region and length of days for approval. “The state needs to show … NFPs to help care for our children, look after the elderly and provide so many other important services without holding … for some optimism, state agencies must do their job and make prompt contracting a priority.” The report noted …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsSUNY Bulletin No. SU-370
… Employees in the Institutional Services Unit (BU04) and the Professional, Scientific, and Technical Services Unit (BU05) at the LISVH at Stony … Brook, the Public Employees Federation (PEF) at LISVH, and the Civil Service Employees Association, Inc (CSEA) at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-370-new-preceptor-incentive-program-payment-state-universityComptroller DiNapoli Releases Municipal Audits
… pieces of supporting documentation to verify eligibility and/or were incorrectly granted. One property owner did not … requirements to receive agricultural building exemptions and incorrectly received $15,231 in tax reductions. In … for the construction of two buildings were not supported and they incorrectly received $80,126 in tax reductions. …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0