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Contract Submission System (CSS)
… New York State authorities must use the Contract Submission System (CSS) to securely submit … amendments for prior approval or filing (as required by the Public Authorities Law). If you already have an online … account and/or manage application roles, submit one of the appropriate forms below Online Services Government …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssOpinion 90-64
… subject to referendum. A bond resolution authorizing the issuance of bonds to finance an improvement to a town park … in a town park district on a project to be financed by the issuance of obligations. The courts in this State have … the project itself or the decision to authorize the issuance of bonds or capital notes to finance the project. In …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) … Whether fire apparatus of a village could be transferred for nominal or no …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to be filed with the State Comptroller a certified copy of each determination or order establishing or extending a … a resolution approving the establishment or extension of a town special district under Town Law is required to be …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3City of Lackawanna – Network Management and Internal Controls (2021M-215)
… a result, 14 unnecessary generic network user accounts and 26 usernames associated with inactive or former employee accounts were not disabled. … Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… will reimburse grant contractors for the State's share of properly allocated indirect costs. Some common methods of allocating indirect costs are based upon time, space, units of service or percentage of funding. To avoid any potential …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services that have been provided. A claim generally must be in writing and can be in any … Basically a claim is a demand presented for the payment of money due for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses … expenses to occur and not be detected. The managers of each organization should implement controls that will minimize the risk of abuse (or fraud) occurring in travel and conference … The managers of each organization should implement controls that will …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionEarnings – Enhanced Reporting
… Certain types of member earnings may or may not be pensionable and there …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earningsXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… whose duties require overnight assignments away from their official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and Document … whose duties require overnight assignments away from their official station for at least 30 percent of the work year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
… of the aisle. He will be missed. He was a powerful voice for western New York and championed important safety … seat belt law, both of which served as national models. I offer my heartfelt condolences to his wife Pat and his family …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Purpose To determine whether the Department of Health (Department) accurately excluded 340B drugs from … To collect rebates, states determine the amount of rebates owed to them and send invoices to the … program requires drug manufacturers to discount the price of drugs sold to eligible health care providers. The Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programDiNapoli: Tax Cap Remains Below One Percent in 2017
… beginning in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, including a … at 0.12 percent for the 2016-17 fiscal year. For the list of allowable levy growth factors for all local governments, …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017DiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… services due to unknown openings. For example, pregnant women or opioid users are prioritized on wait lists. Auditors …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesOpinion 89-6
… A fine imposed following a conviction in Supreme Court, for a violation of section 190.60 of the Penal Law belongs to … a conviction under section 190.60 of the Penal Law for Scheme to Defraud in the Second Degree would properly be deposited into the State's General Fund or remain with the locality. An examination of the relevant statutes, …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Statement from New York State Comptroller Thomas P. DiNapoli on the Passing of Former Governor Mario Cuomo
… "New York has lost one of its greatest leaders with the passing of former Governor Mario Cuomo. I had the … New York has lost one of its greatest leaders with the passing of former Governor Mario Cuomo I had the …
https://www.osc.ny.gov/press/releases/2015/01/statement-new-york-state-comptroller-thomas-p-dinapoli-passing-former-governor-mario-cuomoDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… A total of 14 local governments in New York State ended their fiscal … ago, State Comptroller Thomas P. DiNapoli announced today. Of the 14, nine were announced today. These determinations … stress in fiscal year 2022 was largely due to the infusion of aid from the American Rescue Plan Act and sales tax …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 173 of the 310 (56 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … were not adequate for eight of the 31 water outlets (26 percent) that exceeded the lead action level. While …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 178 of the 665 (27 percent) water outlets we identified that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6