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Oversight of Procurements and Loan Programs
… (DANC) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities … Public Authorities Law to provide infrastructure services and economic development in Jefferson, Lewis, and St. Lawrence counties. DANC operates a solid waste …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsCompliance With Executive Order 95 (Open Data)
… State (Department) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable … the Office of Information Technology Services (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily usable. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Opinion 92-14
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … to subdivision (2), the situation is less clear. There are no statutes or regulations specifying what action a depositor … lien period has expired. 2 Moreover, there appears to be no pertinent case law. However, we believe that it is …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 89-26
… LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … ordinance, or resolution either: (i) promulgating its own form of annual statement of financial disclosure which is … or (ii) resolving to continue the use of an authorized form of annual statement of financial disclosure in use on …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 97-17
… (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to establish financial disclosure requirements for city and … public library) LIBRARIES -- Public Library (authority to establish financial disclosure requirements) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-6
… and collected by a town justice in a suburban town in connection with violations of its speed limits and "traffic … collected and remitted to the State Comptroller in connection with convictions pursuant to the Vehicle and … Law, §§153 and 154). With respect to moneys collected in connection with violations of traffic control signals, …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Child Support and Spousal Maintenance – Divorce and Your Benefits
… An Income Withholding Order for child support or spousal maintenance that was served on a … must be served on NYSLRS after the member retires for child support or spousal maintenance to be deducted. NYSLRS … deduct spousal maintenance if required by a DRO, but not child support. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceVendor File Advisory No. 8
… Subject: Updating the Vendor Certification section to include a new certification Reference: Guide to Financial Operations (GFO), … Updating the Vendor Certification section to include a new certification …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/8-vendor-certifications-updateTax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceOpinion 90-34
… may participate in determining the expenditures to be made with foreign fire insurance tax moneys. Further, it is also …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 98-20
… may not include training requirements inconsistent with the provision of General Municipal Law, §209-c which, as …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 2002-14
… a village project to reconstruct a certain stream channel. After the project was completed, several village … a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14State Agencies Bulletin No. 1952
… Maintenance Allowance payment: New Earns Code Description UNA Uniform Allowance BU05 Nurse Agency Actions Determining … or the Time Entry Interface (NPAY502) using Earnings Code UNA: Earnings Begin Date: 10/21/2021 (Institution) or … End Date: Same as the Earnings Begin Date Earn Code: UNA Amount: Appropriate amount as determined above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … measures those transactions and events of the period that have increased or decreased the resources available for … statements omit recognition of assets and liabilities not arising from cash transactions. Therefore, they rarely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Municipal & School Audits
… office, and adjust its proposed budget, consistent with any recommendations made. Auditors found that the … in its financial application but did not properly secure user account access to the network or manage user …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2002-3
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dock Districts … districts. Subdivision 10 of section 198 provides, in pertinent part, that, except as otherwise provided by law, … one hundred ninety-eight". There is, however, nothing in section 198, or any other State statute, that would …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3State Comptroller DiNapoli Releases School Audits
… purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring … compares invoices against only the purchase orders, which does not always provide adequate documentation about the vendors’ prices. The claims auditor does not compare invoices against quotes, bids or government …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1DiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… investments, an additional $300 million allocation to Bank of America Merrill Lynch Capital Access Funds for …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programPublic Health – 2021 Financial Condition Report
… 55.6 percent of DOH Medicaid claims costs. Pandemic Boosts Essential Plan Enrollment Enrollment in the Essential Plan, which began in SFY 2015-16 and rose to more … government. In New York, the program is known as the Essential Plan. It is available to individuals who are under …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. East Aurora Union Free School District – Procurement (Erie County) The board and … audited) totaling $443,734. Holland Patent Central School District – Fuel Inventory (Oneida County) District …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0