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Opinion 93-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … off to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at … Municipal Law, §217(f), however, also provides that "[i]n computing credit for those active volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Former Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… addition to the prison sentence, Garcia, 51, of Ossining, NY, was sentenced to two years of supervised release and … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000Opinion 94-28
… COUNTY LAW, §250 et seq.; GENERAL MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance planning … to planning for future capital improvements, GML, §99-d(1) provides as follows: Notwithstanding the provisions of any … the issuance of bonds or notes. (see also County Law, §252[1][3], authorizing a county sewer agency to assemble data …
https://www.osc.ny.gov/legal-opinions/opinion-94-28DiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… economy and our fiscal position, which relies on the tax revenue it generates. However, increasing uncertainty in … dampen the outlook for parts of the securities industry in 2025.” The total estimated 2024 bonus pool is 34% higher … increase by 16.4% in SFY 2024-25, while the city’s FY 2025 financial plan assumed an increase of 16.5% in the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Infrastructure Inspection and Maintenance (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations included in our initial audit … inspected and whether inspection results were considered when maintenance activities were prioritized. The audit …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followDiNapoli Releases January State Cash Report
… date tax collections were $167.9 million higher than the latest projections included in the Third Quarter Update to … percent, from a year earlier. Total receipts exceeded the latest projections by $75.1 million, primarily because of … website called Open Book New York ( www.openbooknewyork.com ). … State tax collections totaled nearly $627 billion …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportXII.6.J Paying a Refund – XII. Expenditures
… System, refund vouchers will be processed using single payment vouchers and single payment Vendor IDs beginning with … Management Unit to request a single payment vendor ID for before processing those refund payments in the SFS. … TVOH-INVC-NUM Invoice Number Return Number or Claim Number paid. T304-DEPT-CD TVOD-BUSINESS-UNIT Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… November 30, 2014. Background The New York City Department of Housing Preservation and Development (HPD) is the nation’s … in Mitchell-Lama units) on the manually prepared lists or when those notations were made. Several notations we tested … managing agents, nor did they take corrective actions, when appropriate. Key Recommendations Formalize procedures …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsOpinion 2001-14
… under common law principles (see e.g., People ex rel. Ryan v Green , 58 NY 295). 3 For example, under such a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 95-6
… with respect to violations of traffic control signals and speed limits in suburban town) -- Distribution by State … justice with respect to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and … penalties with respect to violations of a suburban town's speed limits and traffic control signals) VEHICLE AND TRAFFIC …
https://www.osc.ny.gov/legal-opinions/opinion-95-6State Agencies Bulletin No. 2000
… certifying their payroll as instructed in Payroll Bulletin No. 1420 - New Procedures for Electronic Certification . … Payroll Certification mailbox. … State Agencies Bulletin No 2000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1003
… Purpose To re-state Payroll Certification procedures and provide a revised … OSC mandates a new Certification Form be submitted each calendar year or as changes occur. This bulletin supersedes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsState Agencies Bulletin No. 1895
… their payroll as instructed in Payroll Bulletin No. 1420 - New Procedures for Electronic Certification . … Payroll Certification mailbox. … State Agencies Bulletin No 1895 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… of Appropriation/AP Adjustment Vouchers of this Chapter for the amount of the reduction to the advance. The Special … Services 32213 Guide to Financial Operations REV. 2/23/2024 … Reducing a cash advance can be voluntary on the part …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceDiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… to charge overtime for tasks such as washing up for work, New York State Comptroller Thomas P. DiNapoli announced today. “There’s significant room for improvement in how Metro-North and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsIntroduction – Travel and Conference Expense Management
… not a significant budgetary item, the opportunities for improper or even fraudulent reimbursements make travel … expenses to employees even when the local government or school district's credit card was used for these expenses. Extension …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… employee’s payroll information in the SFS. OSC’s Bureau of Payroll Services issues periodic guidance to payroll … the establishment and maintenance of payment information. When employees are employed by multiple agencies or when an agency is reimbursing the expenses of an employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… Objective Determine whether West Canada Valley Central School District (District) officials implemented adequate internal … all insurance claims are presented to the claims auditor for audit and approval prior to payment. The Board should …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursements