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State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Cicero Fire District – … that financial reports it received were timely, accurate, and contained the necessary information it needed to properly monitor the district’s financial condition and fund balance. The board did not: pay the recommended 2022 …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Schaghticoke – Board Oversight (Rensselaer County) The … (Broome County) Officials did not always use a competitive process when purchasing goods or services and some officials … and district officials did not always use a competitive process to procure goods and services. As a result, they did …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… measures to paper over problems, and this proved to be costly to the state, businesses, and New Yorkers. The … and is moving to implement them.” DOL officials did not heed warnings as far back as 2010 that its UI system was out of date, nor did it address issues identified in a 2015 State Comptroller’s …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… Drug overdose fatalities surged during the COVID-19 pandemic in New York state, with opioid-related … New York State Comptroller Thomas P. DiNapoli. The surge is largely due to a sharp increase in deaths from opioids … settlements, and innovative, evidence-based solutions for the fight against this deadly epidemic to be effective.” …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicOpinion 97-9
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … for article 18 purposes (see, e.g., 1991 Opns St Comp No. 91-48, p 132; 1988 Opns St Comp No. 88-68, p 135; 1985 … failed to include a proposed "floating" industrial/mining zone because one of the board members voting for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Independent Oversight: OSC's Contract Review Safeguards Public Funds
As New Yorks Chief Fiscal Officer the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively and efficiently
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsXII.4.B.1 Supporting Information – XII. Expenditures
… SECTION OVERVIEW The purpose of this section is to provide guidance to assist agencies in determining whether … that can support the claim; where the reviewer can obtain supporting information; and how to evaluate the supporting information. Policy Types of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationUse, Collection, and Reporting of Infection Control Data
… only resident deaths that occurred at the nursing home vs. reporting all deaths regardless of where they occurred, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataXI-A.3 Purchase Orders – XI-A. Purchasing
… related to the issuance and maintenance of purchase orders. Overview A purchase order (PO) is an ordering document authorizing a … use of a PO, but agencies may use POs for these purchases if the PO adds value: Utilities (including, but not limited …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… use purchase orders to make all purchases. The purchase order authorizes the vendor to provide goods or services at a … in a law or contract. In addition, the purchase order establishes the encumbrance and liquidates the … vendor for goods or services provided based on a purchase order, the Business Unit must create and process a voucher …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… Auditing claims demands more than a “rubber stamp” of the claim packages. Instead, it should … appropriations to pay the claim? Generally, no claim can be paid if sufficient budgetary appropriations are not … is entitled? Bulk purchases or early payments may entitle you to receive discounts on purchases. Has this claim been …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingOpinion 91-29
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … payable to benevolent association) -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; … officer of the fire department or, if the fire department does not have a treasurer or other fiscal officer, to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 2003-3
… 1988, Letter to Nancy Gleason Groenwegen, Esq. from Wayne Schneider, dated November 22, 1988; emphasis supplied). …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 2007-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to … as a term of his or her employment. Moreover, the payment does not fall within any of the exclusions from “other … pay, since the payment is for the assumption of additional work duties, as opposed to additional working hours ( compare …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Glossary
… but blocked under the Foreign Assets Control Regulations, Cuban Assets Control Regulations, or Foreign Funds Control … Abandoned Property Law. Cuban Assets Control Regulations Was issued by the U.S. Government on July 8, 1963, under the … mailing at least 60 days before the report due date when the funds have value over $1,000. Exceptions include …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryDiNapoli: Oversight of Supportive Housing Falls Short
… of supportive housing providers for New Yorkers with mental illness, which found that a lack of monitoring by the state …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortOther Bulletin No. 81
… Fund with instructions for processing the April 2025 SCF CSEA LLS payment and eligibility changes due to the … Fund’s Board Resolution AD-8 authorizes the 2021-2026 Memorandum of Agreement between the State University … Fund and CSEA which provides for payment of the 2025 Longevity Payment in April 2025 as a one-time, lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civilState Agencies Bulletin No. 2329.1
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … for Performance Awards/Longevity Payments (Longevity Service Payment) for all eligible members of the Public Employees Federation (PEF), Civil Service Employees Association (CSEA), District Council 37 (DC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesOther Bulletin No. 85
… Fund with instructions for processing the October 2025 SCF CSEA LLS payment. Affected Employees: Employees in … Fund’s Board Resolution AD-8 authorizes the 2021-2026 Memorandum of Agreement between the State University … Fund and CSEA which provides for payment of the 2025 Longevity Payment in October 2025 as a one-time, lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-85-october-2025-state-university-construction-fund-scf-civilState Agencies Bulletin No. 2027
… process this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in a … based on the employee’s increment code and percentage in effect on 03/31/2022. The full LLS payment amount based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-payment