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Opinion 92-47
… (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be segregated in … purpose. You ask whether a county must segregate Emergency 911 (E911) System surcharge moneys in a "separate account". … Whether a county must segregate Emergency 911 E911 System surcharge moneys in a separate account …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 2000-20
… Opns St Comp Nos. 92-4, p 9 and 92-41, supra; see also 1982 Opns St Comp No. 82-242, p 302; 1981 Opns St Comp No. … fair consideration for the cost of membership (see, e.g., 1982 Opns St Comp No. 82-38, p 49 and 1979 Opns St Comp No. … 79-71-A, p 13, membership in local chamber of commerce; 1982 Opns St Comp No. 81-255, p 255, p 272, membership in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Agencies Bulletin No. 1666
… Purpose To inform agencies that position pools in PayServ may require updates for SFS lapsing … of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no longer be … OSC will provide a spreadsheet of all current position pools that are associated with a chart of accounts string …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1666-sfs-chartfield-strings-payserv-09142018-09282018-lapse-datesNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions would … worth of deductions claimed by an estimated one million New Yorkers. "Without further action, the bill would force … health insurance premiums or loss of coverage for many New Yorkers. "The legislation will drive up the cost of …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0State Agencies Bulletin No. 332
… users who create or run queries Effective Date 08/19/2002 Parent Tables with the Added Tables in QRY1 Users must have access to the parent table in order to have access to the added table. Parent Table Added Table Query Name Employment Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tablesOpinion 88-4
… and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL FUNDS -- Appropriations … recognition of municipal service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE … appropriate refreshments served to trainees at a foster parent training session are incidental to the foster parent …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Town of Chemung – Conflict of Interest (2022M-176)
… Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to … Article 18, each invoice for repair work provided by the auto service corporations qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were deemed to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Opinion 88-75
… CONFLICTS OF INTEREST -- Legal Services (contract with city attorney's profit corporation law firm) GENERAL … MUNICIPAL LAW, §§800(3), 801, 802(1)(b), 802(2)(a): A city attorney who is an officer, employee, director or … which is a profit corporation and which represents the city in a lawsuit would have a prohibited interest in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-75XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… section defines dates required for various transactions in the Statewide Financial System (SFS). In SFS, transactions are recorded to open accounting periods (i.e., periods in which a transaction can be posted). The current accounting … section defines dates required for various transactions in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related … of ‘NEXT’ auto-numbering approach for their Project ID. Auto-numbering is aligned with guidance and avoids … Project IDs. Using the federal grant number as the Project ID when creating new projects in SFS is no longer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are authorized … funds involved. An appropriated transfer moves monies from one fund to another by charging an appropriation containing … field.For ease of reconciliation, transfer amounts from one fund to multiple funds should be completed as separate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… supported and approved. The President’s salary and benefits were in accordance with his employment contract. Key … The President received approximately $142,000 in monetary benefits over six years that were not clearly stated by his … Clearly document all Board-approved compensation and benefits in the President’s employment contract. College …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Appendix B includes our comments on issues raised in the Village’s response letter. … whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Overview – Membership and Enrollment
… a lifetime defined pension benefit . New members will lock in the benefits of Tier 6. Other advantages of … public service with less than ten years of service, they can withdraw their NYSLRS membership. They can receive a refund of all contributions made to the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Greenville – Tax Collector (2020M-81)
Determine whether the Tax Collector properly recorded deposited and remitted money in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81XVI.3.E The Reporting Entity – XVI. Financial Reporting
… New York State is involved in providing a full range of services to its citizens. Many of these services are provided by various State agencies, whose … and offices that are not legally separate. Other services are provided by various quasi-state agencies and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityXII.8.G Payment Methods – XII. Expenditures
… OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing … Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsTown of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132DiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… New York State received 84 cents for every dollar it sent in taxes to the federal government in 2016, a wider gap than three … released today by State Comptroller Thomas DiNapoli. "New York sent an estimated $40.9 billion more in tax payments … New York State received 84 cents for every dollar it sent in …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… expenses for members, including rent, cable television and college fees, according to an audit released today by … P. DiNapoli. The findings of the Comptroller’s audit and investigation were referred to Dutchess County District … that my office continues to uncover lax oversight and misuse of taxpayer dollars in fire districts. I will …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-gifts