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Opinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the cost of the study is charged against the countys general fund or against the sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Website Accessibility
… Acrobat to read Portable Document Format (PDF) files. Microsoft Word Microsoft offers file viewer and converter programs to enable … another version of MS-Word to open and view MS-Word files. Microsoft Excel Microsoft offers Microsoft offers to enable …
https://www.osc.ny.gov/help/website-accessibilityDiNapoli Announces State Contract and Payment Actions for April 2015
… State Comptroller Thomas P. DiNapoli announced today his … 18,000 payments valued at more than $35.2 million. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … State Comptroller Thomas P DiNapoli announced today his …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015State Contract and Payment Actions in February
… on these contracts and payments is available at Open Book New York . Major Contracts Approved Office of General … with Bette & Cring LLC to replace I-87 bridges over Route 9 in Warren County. $10.5 million with ELQ Industries … million with ING Civil Inc. for bridge deck replacement on Route 20 over Schoharie Creek in Schoharie County. Major …
https://www.osc.ny.gov/press/releases/2022/03/state-contract-and-payment-actions-februaryDiNapoli Op-Ed in Times Union
… A path to comprehensive state debt reform Last month, the U.S. reached its debt limit, forcing the Treasury Department … last decade, making federal spending and debt front-page news. In contrast, state and local finances, and particularly … authorities. New York’s opaque practices and gimmicks don’t stop there. While statutory debt caps were imposed in the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionState Comptroller DiNapoli Releases State Audits and Examinations
… and technical security controls over the protection of cardholder data at the authority. They identified several … to improve Centro’s information security program for cardholder data and to help ensure it meets PCI requirements. … and technical security controls over the protection of cardholder data at the authority …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsUnderstanding the Audit Process
… to help refine the audit objective(s). Fieldwork Phase: Audit team examines the organizational and program …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processOpinion 96-17
… the expenses of volunteer firefighters attending emergency medical service conference); (reimbursement of volunteer … expenses of volunteer firefighters attending an emergency medical services conference if the board of fire … expenses of volunteer firefighters who attend an emergency medical services "conference", presented by a State agency, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17City of Mechanicville – Records and Reports (2012M-162)
… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… a provider who charges $1,000 for a service and collects $800 in payments by United should collect $200 from the Empire … of $200, it has actually provided a medical service for $800, not $1,000, and United should have paid only $640 (80 percent of $800) of that cost, resulting in an overpayment of $160 ($800 …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programOpinion 90-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, §§6, 12; LOCAL FINANCE LAW, … our opinion as to the application of article 8, §6 of the State Constitution which provides an exclusion from the debt …
https://www.osc.ny.gov/legal-opinions/opinion-90-23CUNY Bulletin No. CU-390
… Campus Peace Officer Campus Public Safety Sergeant Staff Nurse Nurse Practitioner Effective Date(s) Paychecks dated December … least 522 hours from June 1 to November 30. $196.50 Staff Nurse and Nurse Practitioner After the first year of service, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-390-cuny-december-2009-uniform-allowanceAccounts Payable Advisory No. 30
… charge the appropriate account code listed in the General State Charges – Claims, Awards, Judgments and Settlements … Financial Operations, Chapter IV, Section 4.C . Depending on the nature of the legal dispute resolved by an award or a … settlement agreement, payments could be made through the State Payroll System, through the SFS, or both. For payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsAccounts Payable Advisory No. 28
… Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head of an … Control Summary and Certification. Section 110 of New York State Finance Law requires the head of the agency certify or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationPutnam County Industrial Development Agency – Management Practices (2013M-257)
… or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct … benefits when they do not. Officials also do not obtain sales tax exemption or capital investment amounts annually, … consideration factors such as jobs created or retained, sales tax exemptions and capital investment. Perform and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementVillage of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the … Key Findings The Board authorized substantial improvements to the Village’s water system and obtained funding for the … Facilities Corporation without first identifying a plan to pay for the related debt. Although the Board raised water …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to residents … Warsaw and Middlebury. The Company is operated in accordance with its by-laws which stipulate that an … being issued. Not all Company funds were accounted for or in the custody of the Treasurer as required by the by-laws; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialOpinion 90-47
… may reimburse a former town superintendent of highways for legal expenses incurred in defending a lawsuit brought … power to maintain the road and ability to use it for access to his own property. The lawsuit is in the process … under certain circumstances, to provide a legal defense for town "employees" by the town attorney or an attorney …
https://www.osc.ny.gov/legal-opinions/opinion-90-47State Contract and Payment Actions in January
… of Labor $17.1 million with BVK 215 West 125 th Street LLC for office space in New York County. $1.6 million with … which includes $360,100 to Applied DNA Clinical Labs LLC; and $1.2 million to 53 vendors for various other … of Civil Service $324.2 million to CaremarkPCS Health LLC to provide pharmacy benefit services for the Empire, …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-januaryTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51