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Opinion 95-6
… and penalties imposed by town justice with respect to violations of traffic control signals and speed limits in … by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State …
https://www.osc.ny.gov/legal-opinions/opinion-95-6IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… used by the State to draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsCUNY Bulletin No. CU-703
… Navigate to General Deduction Data (Main Menu >Payroll for North America > Employee Pay Data USA > Deductions > General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkLansing Central School District – Procurement (2021M-213)
… may not have procured goods and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Berkshire Fire District - District Operations (2020M-40)
… whether District officials used a competitive process to procure goods and services. Determine whether District officials established adequate controls to safeguard fixed assets. Determine whether the Treasurer … prices. The Board did not establish adequate controls to safeguard fixed assets. The Treasurer did not submit AUDs, …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Opinion 2006-7
… This opinion represents the views of the Office of the State Comptroller at the time … If the town board determines that it would secure the best price obtainable or most beneficial terms for an unneeded … provider may take into account the service provider’s capital cost for the acquisition of vehicles. In this …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Operational Advisory No. 9
… issued in calendar year 2024 will be escheated according to the following schedule: CHECK TYPE CHECK TYPE DESCRIPTION DATE OF ESCHEATMENT A State … 4/21/26 P All State Refunds (Except PIT & OUF) 4/22/26 W Unclaimed Fund Refunds 4/22/26 B Payroll 4/22/26 For more …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentJustice Court Fund - Town and Village Court Revenue Report Data Description
… Data description of the town and village court revenue report …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting … that will be taken to prevent a shortage from happening in the future. 1. Prepare a voucher, as described in Chapter XII, Section 5 - Agency Payment Preparation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… well above what the other vendors charged. For example: Laundry detergent that cost $56.16 at Home Supply, only cost …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… and services for children and adults with Autism Spectrum Disorder and their families through various programs and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualIFB #0001 – Disaster Recovery Services for the Printing, Sorting and Mailing of Payroll Checks and Tax Forms
… Invitation for Bids Issued by the Office of the State Comptroller Issued June 17, 2025 The Office of the State Comptroller (“OSC”) is seeking disaster recovery services for the printing, sorting and mailing of payroll checks and tax forms as detailed in the …
https://www.osc.ny.gov/procurement/ifb0001XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… methods of allocating indirect costs are based upon time, space, units of service or percentage of funding. To avoid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsEfficiency of Warehouse Space (Follow-Up)
… Space (Report 2019-S-1 ). About the Program The Spending and Government Efficiency (SAGE) Commission was formed to streamline State government operations by … used by State agencies. At the start of the Initiative, a survey was issued to all State agencies inquiring about …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followControls Over Cash Advance Accounts
… advance accounts by transferring the funds to an unrelated account, without notifying the Office of the State … them to OSC as required by State law. Parks’ Petty Cash Account, which had not been reconciled in at least four … authorized, and Parks officials were unable to explain or account for the surplus. Parks inappropriately used Petty …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsPayroll Improvement Project Bulletin No. PIP-001
… is to provide agencies with the updated layout for the Master File. NHRP501 version for 9.2 excel file NHRP501 … version for 9.2 pdf file Impact Agencies that use the Master File generated from PayServ will need to make changes … accommodate the new functionality. Agencies that use the Master File in their internal systems will be required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutXII.8.C Payment Intercepts – XII. Expenditures
… Director, Bureau of State Expenditures 110 State Street, 10th Floor Albany, NY 12236 The Business Unit must include …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Sports Complex in Lake Placid and the Whiteface Mountain Ski Center. ORDA is also responsible for operating and … in a timely manner, publishable State data to ITS under EO 95. The audit found that ORDA had not taken steps to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followOpinion 92-37
… This opinion represents the views of the Office of the State Comptroller at the time … of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a fire district to include the territory of … protection district dissolved pursuant to Town Law, §172-d is subject to the approval of the State Comptroller. This is …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 88-3
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State … of villages shall be paid to the state comptroller in accordance with the provisions of section twenty-seven of … to " fines " and has no application to civil penalties . In conclusion, therefore, all fines imposed under the WCL, …
https://www.osc.ny.gov/legal-opinions/opinion-88-3