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Opinion 97-6
… house an enhanced emergency telephone (E911) system which is determined by the county governing board to be necessary … assure effective operation and maintenance of the system is a "system cost" within the meaning of County Law, §301(8). … an E911 service. One of the stated purposes of article 6 is to "provide counties with a funding mechanism to assist in …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 2000-17
… AUTHORITIES -- Competitive Bidding Requirements (for construction of town water system) - Municipal Cooperation (competitive bidding for construction of town water system by public authority) PUBLIC CONTRACTS -- Award (by public authority for construction of town water system) WATER IMPROVEMENTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 2002-12
… (combining two village sewer departments) -- Streets and Highways (combining two village street departments) -- … 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 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0XI.18.E Public Officers Law – XI. Procurement and Contract Management
… at: Commission on Ethics and Lobbying in Government 540 Broadway Albany, New York 12207 1-800-87ETHIC … Public Officers Law, section 73 (4)(a) states that: [n]o statewide elected official, state officer or employee, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawIX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, policies, and … and/or Operational Advisories and/or by the Division of the Budget. Accounting for Federal Grants The … individual grants is designed to conform to the provisions of the related grant agreement, the Federal Single Audit Act, …
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
… A of the COA Handbook. The Statewide Department Reporting Tree can also be found on SFS Coach and is organized in the … conform to the first four levels of use in the Department Tree, as these levels are used for statewide reporting. To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesVI.5 Project Budgets – VI. Budgets
… 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 … can allocate amounts to one or many Child budgets to support greater control and detail, both within and across …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial … currencies. In the event that a vendor requires checks to be paid in a foreign currency, the Business Unit must … This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations resulting … ARO. Obligations that arise solely from a plan to sell or dispose of a tangible capital asset should not be reported. …
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
… from State Comptroller DiNapoli's Office investigated and arrested this individual who allegedly committed fraud … residents from fraud and abuse." Ricardy Cesar was arrested on July 10, 2020, without incident based on the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesBrownfield Cleanup Program
… Objective To determine whether the Department of Environmental Conservation (DEC) is effectively … or environmental standards applicable to the expected use of the property (e.g., residential or commercial). These substances may pose a range of hazards to human health and the environment, but left …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Agencies Bulletin No. 2245
… of subdivision 2-a of Section 200 of the State Finance Law and provides for the discontinuation of the Salary … bargaining units have signed a Memorandum of Understanding and the NYS Legislature has signed letters agreeing to the … – Institutional Services Unit BU47 – Division of Military and Naval Affairs Unit Public Employees Federation BU05 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesTuition Assistance Program – CUNY York College
… for State financial aid. Background York College (York) is a senior college within the City University of New York (CUNY). It was founded in 1966 and is located on a 50-acre campus in Jamaica, Queens, New York. … teacher education and other professional programs. York is also home to the CUNY Aviation Institute and the …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeTuition Assistance Program – Fordham University
… founded in 1841, operates four campuses in New York State: Rose Hill in the Bronx; Lincoln Center in Manhattan; …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityExamination of Procurement Card Payments
… 31, 2016. Background Pursuant to State Finance Law §112, agency contracts over $50,000 in amount must be approved …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsMedicaid Program – Improper Payments to a Physical Therapist
… 1, 2010 through September 30, 2013. Background Mark Amir is a physical therapist who owns and operates Madison … Medicare and Medicaid. Under this arrangement, Medicare is the primary payer and Medicaid pays beneficiaries’ … Medicaid payments (totaling $158,990) to Mr. Amir is questionable. Key Recommendations Recover Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistBenefit Eligibility Assessment Process
… Purpose To determine whether the New York City Human Resources … (Client) eligibility, and when a Client is determined to be ineligible, denying, reducing or terminating the Client's benefits. As a last resort, Clients deemed to be ineligible are entitled to a Fair Hearing administered …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processPipeline Safety Oversight
… natural gas and hazardous liquids, including crude oil, refined petroleum products, and other highly volatile, … Program, Inspection Activity, Inspector Qualification, Leak Management, Enforcement, and Incident Investigation. Key … of Environmental Conservation: Collection and Use of Oil Spill Funds (2014-S-59) …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightCapital Planning
… counties in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international … buses and light rail cars; light rail stations and bus shelters; NFTA’s radio and train control systems; its …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningAccounts Receivable Collection and Reporting
… receivable collection and reporting procedures were in compliance with applicable laws and regulations for the … receivable collection and reporting practices are in compliance with applicable laws and regulations. As required, … receivable collection and reporting procedures were in compliance with applicable laws and regulations for the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reporting