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State Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 91-38
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … deposit for copies of) LOCAL LAWS -- Pre-emption (deposits on plans and specifications) GENERAL MUNICIPAL LAW, §102; … subdivision must return the entire amount of the deposit on plans and specifications for the performance of public …
https://www.osc.ny.gov/legal-opinions/opinion-91-38State Agencies Bulletin No. 1346
… Purpose To provide instructions for processing payroll deductions for … Code. Cards that have been modified must be returned to the employee for completion of a new card. The amount of … should then be processed to change the deduction. Transfers OSC automatically continues Federated Fund (SEFA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1346-2015-sefa-state-employees-federated-appeal-campaignOpinion 91-29
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 88-1
… or statutory amendments that bear on the issues discussed in the opinion. PARKING FACILITIES -- Conveyance of (to U.S. … for village purposes is a question of fact. This is in reply to your inquiry concerning the proposed conveyance … village purposes is a question of fact to be determined, in the first instance, by the village board. Accordingly, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1State Agencies Bulletin No. 893
… withhold a Performance Advance. The effective date should be the date of the employee’s rating. These transactions … Rate; must be greater than the employee’s current salary; can exceed the Job Rate of the employee’s current grade. … Actions – Pay Period 1 The following procedures must be used by the agency when submitting transactions in Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/893-april-2009-performance-advances-and-pre-shift-briefing-updates-gradedState Agencies Bulletin No. 926
… for eligible graded employees who are Active, on a Paid Leave of Absence (except Sick Leave) or on Workers’ Compensation Leave on 9/24/09 (Institution) or 10/1/09 (Administration). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/926-october-2009-performance-advances-and-longevity-payments-graded-and-nsOpinion 90-53
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT … -- Assessment Procedures (authority to retain assessor on contractual basis) BUILDING INSPECTOR -- Independent … for the performance of a municipal function depends on the nature of the function. Only those functions which may …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … was created in 1978, is governed by a seven-member Board of Directors appointed by the Schenectady County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget transparency and … finance operating expenditures which will not be available in future years. In addition, the city plans to borrow up to $13 million for …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Georgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … auditor. The Board has not adopted policies and procedures to establish a reasonable level of unrestricted fund balance to be maintained, and fund balance as of December 31, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Taxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal (HCR) … during calendar years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent … of our examination was to determine whether (i) the expenses were incurred for business or personal purposes, and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… of assets classes is invaluable as we continue to build on the gains we have made in recent years and look for … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerSUNY Bulletin No. SU-54
… dated May 23, 2001 Eligibility Requirements Chapter 29 of the Laws of 2001 provides for a cash lump sum payment of $250 or $500. To be eligible for payment, an employee must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-paymentDivision of Housing and Community Renewal Bulletin No. DH-22
… Pursuant to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing Longevity Payments for employees represented by Bargaining Unit 67 in the … Pay Period 15L, the agency may submit Longevity Payments for eligible employees who received a five (5) or ten (10) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… … Town of Canandaigua Fund Balance Water Operations and Information Technology 2017M109 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109CUNY Bulletin No. CU-288
… To provide agencies with procedures for processing payment of the Nurses’ Health Specialty Differential. Affected … State Nurses Association (Bargaining Unit TE) and the City University of New York. Effective Date(s) Paychecks dated … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differentialCUNY Bulletin No. CU-275
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the … in the specified bargaining units whose address type is HOME or the HOME address is blank and (State) is equal to NY. Control-D Control-D report NPAY771 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-275-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1196
… Purpose To notify agencies of the 2012 processing schedule for AC-230s (Report of Check Returned for Refund or Exchange) Affected Employees To maintain the … of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksCity of Rye – Boat Basin Fund (2013M-289)
… to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles and has a population of approximately 15,000. The City is governed by an elected Mayor and a six-member City …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289