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Opinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … districts and school districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. Prior to the enactment of chapter 413 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Accounts Payable Advisory No. 37
… Subject: The Importance of Reconciling Credit Card Charges Guidance: Timely reconciliation of credit card charges helps make sure charges are appropriate and only … However, some agencies have not reconciled their credit card charges timely. In fact, some unreconciled charges date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsOpinion 99-9
… expenses of its city attorney for attending a course at a conference for municipal officials that relates to the … counsel for attending a municipal law course at a conference for municipal officials, if the tuition is charged … to standard registration fees for attendees at the conference, and would not be charged to those who attend the …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Purpose of Audit The purpose of our audit was to review internal controls over the Library’s private funds … occurred in the receipt and disbursement of funds due to the lack of established policies and procedures. Instead of writing individual checks to reimburse employees, officials wrote a check to the …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256VII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… the Department of Tax and Finance – Division of Treasury (DTF – Treasury) for deposit to the State’s General Checking … intended to be supported with agency-derived revenues. The DTF – Treasury manages the actual deposits of money into the … as soon as possible after verifying the deposit with the DTF – Treasury. Agencies can then run the NYGL0400 – Revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… William Storrs abused his position as treasurer and chief to steal over $100,000 for his own gain,” DiNapoli said. … steal money meant for the community will not be tolerated. I attribute the ongoing success in this case to our close … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentState Agencies Bulletin No. 1896
… and 21600). Effective Dates Effective as of Institution pay checks dated April 8, 2021 and Administration pay checks dated April 14, 2021. Eligibility Criteria All … (Administration). This will include the completion of the roll-over to the Department Budget Table USA containing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1896-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… when the MTA does not hold the contractor accountable for repeated errors,” said DiNapoli. “By not penalizing … unable to use public bus or subway service because of a disability – was not penalized for making nearly 16,000 … it is the MTA’s practice to approve a taxi, black car service, livery, or voucher authorization to transport …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableDiNapoli Announces State Contract & Payment Actions for February 2015
… announced today his office approved 1,786 contracts valued at $2.1 billion and approved more than 2.5 million payments … rejected 204 contracts and related transactions valued at $1.1 billion and more than 4,000 payments valued at nearly $8.2 million due to fraud, waste or other …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-state-contract-payment-actions-february-2015DiNapoli Announces State Contract and Payment Actions for June 2017
… New York Science, Technology and Advanced Manufacturing Park (STAMP). Office of General Services $17.3 million for …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-announces-state-contract-and-payment-actions-june-2017Opinion 95-2
… issues discussed in the opinion. FEES -- Exemption from (housing authority) PUBLIC HOUSING AUTHORITIES -- Fees … amount billed by a cable television company to a municipal housing authority as a "pass through" to the customer of a … exemption of Public Housing Law, §52. You ask whether a housing authority is exempt from paying that portion of its …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5State Contract and Payment Actions in December
… $1.2 million with Bio-Tech Medical Software Inc. for a cannabis seed to sale tracking system. Executive Chamber $2 … and domestic water chillers at the Governor Nelson A. Rockefeller Empire State Plaza Corning Tower in Albany … million with Union Concrete and Construction Corp. for bridge replacement on Beaver Island Parkway over I-90 in Erie …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-decemberVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… specifically exempted by the Division of the Budget. The allocation is derived by multiplying the percentage rates by … personal service disbursements made between each bi-weekly allocation. The allocation looks at the accounting string used on the PS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… specifically exempted by the Division of the Budget. The allocation is derived by multiplying the percentage rates by … personal service disbursements made between each bi-weekly allocation. The allocation looks at the accounting string used on the PS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsApproved State Contracts and Payments
… contracts for state agencies and public authorities valued at $1.39 billion and approved nearly 1.9 million payments … rejected 195 contracts and related transactions valued at $520 million and nearly 600 payments valued at nearly $161.5 million. More information on these contracts …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsOpinion 89-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of your letter concerning the town's code of ethics. You state that copies of this code were sent to the fire district. You further state that the town has established a board of ethics, but …
https://www.osc.ny.gov/legal-opinions/opinion-89-20County Medicaid Costs
… levy was obtained (for most counties) from responses to a survey conducted by LGSED in late December 2004; information for counties which did not respond to the survey was extrapolated from county specific historical …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsAccounts Payable Advisory No. 20
… Subject: SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: … to Financial Operations (GFO), Chapter XII, Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims … continue to retain hard copy originals as the documents of record unless certified to dispose of the originals by the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsOpinion 90-43
… which is payable under §208-f may be paid to a deceased member's children where the deceased member is divorced at the time of his death or where the … .... Read literally, this provision would permit the payment of the death benefit to the member's children only …
https://www.osc.ny.gov/legal-opinions/opinion-90-43