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Opinion 91-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics (adoption of by public library) -- Family Relationships (contract between …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Objectives To determine whether the Metropolitan Transportation … of Buses (Transit Bus)—identified the potential damage to its transportation systems and developed plans to …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsUnified Court System Bulletin No. UCS-102
… Affected Employees Annual employees represented by Bargaining Unit SY Background Chapter 104 of the Laws of 2006 implements the agreement between the State and the New York State Supreme Court Officers … Job record. Exception : Manual updates will be required by OSC for employees who received the automatic LMH and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowanceChittenango Central School District – Financial Management (2016M-294)
… schools with approximately 1,920 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of the appropriated fund balance was not actually needed to finance operations, and unassigned fund balance was more … has not developed multiyear operational or capital plans to address excess fund balance and future needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Oakfield-Alabama Central School District – Budgeting (2016M-172)
… is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 year-round … Key Findings The Board appropriated more fund balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not developed a multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Brunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial … that period, therefore not actually using the fund balance to finance operations. The District’s reserves have grown from about $978,000 to more than $2.4 million in three years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002State Comptroller DiNapoli Releases Municipal Audits
… In fact, the tax collector’s records were insufficient to determine whether she deposited money in a timely manner. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsTown of Porter – Capital Projects (2013M-352)
… October 9, 2013. Background The Town of Porter is located in Niagara County and has a population of approximately 6,700 … are being inappropriately reported and sequestered in the capital projects fund because the Board and Supervisor … Cash balances, which total $953,000, should be recorded in the general fund-townwide, where they can be used to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… DePaul Group for both direct Program services and indirect administration costs. Key Findings The ultimate goal of the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… whether the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential damage … the range and depth of storm surge will increase across New York City. With the sea level rise, future storms will …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… FOCUS Unlike the selection of an accounting basis, which is concerned with the timing of transactions and events, a … measures those transactions and events of the period that have increased or decreased the resources available for … events, rather than when cash is received or disbursed, it enhances the relevance, neutrality, timeliness, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… after a deposit is made to the State’s General Checking Account (GCA). The following types of cash receipts should be … restricted to receiving certain types of revenue. Revenue account codes are used on AR deposits to denote the … revenue type. In some instances, a revenue account code requires a product code that is used to further define …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewFairview Fire District – Audit Follow Up (2009M-211-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fDuanesburg Central School District – Separation Payments (2014M-67)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Village of Webster – Audit Follow Up (2012M-110-F)
… report released in October 2012. Background The Village of Webster is located in the Town of Webster in Monroe County and has approximately 5,400 …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fState Agencies Bulletin No. 1184
… Purpose To inform agencies of new earnings codes and procedures for … with an hourly rate less than $7.37. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleOpinion 2005-8
… ATM v Village of Freeport , 276 AD2d 573, 714 NYS2d 721; NY Tel . v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993). … No. 2001-3, supra ; Opn No. 92-40, supra ; ATM , supra ; NY Tel ., supra ; Phillips v Town of Clifton Park Water … Legislature from making a "fair return" on the value of property used and useful in its operation of a gas, electric …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8SUNY Bulletin No. SU-361
… is to inform agencies of OSC’s automatic processing of the 2024 UUP three percent (3.00%) Salary Increase and to provide … Grade 980 Comp Rate Code ANN, CYF, 21P, CAL, BIW, HRY, FEE Payroll Status on all Eligibility Dates Active, Leave With … who is an incumbent of a position on 06/30/2024 but has a Payroll Status of Leave of Absence (except if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiating