Search
Comptroller DiNapoli Releases State Audits
… the audit period for the transactions tested. There is not a high risk that a significant number of students certified … Metropolitan Transportation Authority (MTA) : Capital One Bank Accounts (2011-S-49) Auditors identified 15 MTA bank … than it should have. Office of Children and Family Services, Youth Facility Chargeback Rates to Localities …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsLocal Governments Should Improve Accessibility for New Yorkers
… libraries, meeting halls and government offices in 20 cities, towns and a village found parking lots, building … at the following 20 municipalities: City of Auburn (Cayuga County) City of Batavia (Genesee County) City of Cohoes … City of New Rochelle (Westchester County) City of Norwich (Chenango County) City of Rome (Oneida County) Town of Babylon …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 2006-3
… certain limitations (see, e.g., Public Service Law §218; 16 NYCRR 894.8[d]), impose fees upon the franchisees (see, … Public Service Commission (Public Service Law §§215, 216; 16 NYCRR §§ 892-3.3, 892-3.4, 892-3.6, 894.0, 895.1, 895.2, … for the notice and conduct of the public hearing (16 NYCRR §894.7) and, in certain circumstances, a request for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 89-30
… the sale of aviation petroleum products at municipal airports; Blank v Browne , 217 App Div 624, 216 NYS 664, …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 89-3
… (9[A-1] NYCRR, §250.5; OGS Purchasing Memorandum No. CL-100). One requirement of OGS's rules is that "(p)urchases … contracts' terms and clauses" (Purchasing Memorandum No. CL-100, p 1). In our view, OGS' requirement that purchases …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 2010-2
… v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere … 459 NYS2d 774, lv dismissed 59 NY2d 608, 60 NYS2d 586; Madison Square Garden v MTA , 7 Misc 3d 1030A, 801 NYS2d 236, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 2010-4
… fire district that has in its fire department an emergency first aid and rescue squad comprised mainly of volunteer … contract with "ambulance services," as defined in Public Health Law § 3001 (2) and (3), to provide services when the … a town or village has not designated itself as the primary provider of, or otherwise contracted for, an emergency …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 97-6
… maintenance of the system is a "system cost" within the meaning of County Law, §301(8). Further, the services of an … equipment and all other costs not included within the meaning of system costs shall be a municipality expense" … manager for the project, are "system costs" within the meaning of County Law, §301(8) for which surcharge moneys may …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 2000-17
… engaged by the authority, the authority must solicit bids in accordance with Town Law §197 for the construction of … as a discrete project. The authority may not solicit bids for individual categories of estimated construction work … four improvements bid as a group. The Court noted that the city charter provisions at issue required the cost of each …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 2002-12
… AND SEWER SYSTEMS -- Contracts (cooperation agreement to combine two village sewer departments) STREETS AND HIGHWAYS -- Highway Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers … works. All officers and employees performing services for the combined department, including the superintendent, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0XI.18.E Public Officers Law – XI. Procurement and Contract Management
This section provides guidance on laws policies and procedures to be followed when contracting with current and former New York State employees
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawIX.1 Accounting for Federal Grants – IX. Federal Grants
… regarding federal grants: https://grantsmanagement.ny.gov NYS Grants Management - Streamlining State Grant Processes http://www.grants.gov Federal website for comprehensive grant information http://www.whitehouse.gov/omb Office of Management and Budget-Bulletins and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… SFS. In general, Department is seven numeric characters in length. Ranges are assigned to agencies/entities to keep the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesVI.5 Project Budgets – VI. Budgets
… is used to collect financial transactions associated to a project. The Projects module, along with the Commitment … approve and post budget journals to create project child budgets. The generate parent functionality in SFS will … create/update the project parent budget when a project child budget is adjusted. Note: These budget journals do not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial System. New … cannot process Automated Clearing House or check payments in foreign currencies. In the event that a vendor requires checks to be paid in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… liability associated with the retirement (i.e., permanent removal from service) of a tangible capital asset. … and consuming a portion of the asset’s usable capacity The permanent abandonment of a tangible capital asset before it … enforceable liability associated with the retirement ie permanent removal from service of a tangible capital asset …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… $3,800 from the pension system by faking that he lost a check,” said State Comptroller DiNapoli. “Due to my office’s … the New York State and Local Retirement System issued a check in the amount of $3,880 payable to Cesar. On or about December 6, 2018, Cesar reported that said check was lost, and hence a stop payment was issued. As a …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesBrownfield Cleanup Program
… audit covered the period from January 2019 through January 2025. About the Program Brownfields are properties where a … agencies or the State’s Attorney General. As of March 2025, 314 sites were completed under the VCP. …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Agencies Bulletin No. 2245
… – Military and Naval Affairs M/C BU66 – Public Employment Rel Brd 0801 BU78 – Tug Hill Commission BU79 – Legislative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesTuition Assistance Program – CUNY York College
… in the liberal arts and sciences, business, health, teacher education and other professional programs. York is … 6,770 undergraduate students. TAP is an entitlement program designed to provide funds for paying tuition costs to … For the three academic years ended June 30, 2014, the school certified 17,517 awards totaling over $33.2 million …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-college