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Opinion 94-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … superintendent must contain an original signature of the superintendent or may contain a signature affixed by a …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 90-46
… of index fees) CIVIL PRACTICE LAW AND RULES, §8018; JUDICIARY LAW, §39(2)(e); STATE FINANCE LAW, §8(15): A county … to any of the statutes of the state of New York, in any case in which: * * * d. the payment made is in excess of the … which he is the clerk. Pursuant to section 39(2)(e) of the Judiciary Law, the county clerks of all counties outside of …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Opinion 92-22
… not implicated in this instance because by representing only the owners of property located outside the village the …
https://www.osc.ny.gov/legal-opinions/opinion-92-22VI.2.B Policies/Laws – VI. Budgets
… default. This functionality requires that parent and child budgets be aligned and all budgetary transactions originate at the child budget level, thereby allowing the system to roll-up … the parent budget level. Within SFS there are two parent/child budget relationships which will use this functionality: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsState Comptroller DiNapoli Releases Municipal & School Audits
… purposes and accounting records being altered without detection. Farmingdale Union Free School District – Payroll …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2000-14
… local retirement systems whose indeterminate costs would only be felt in the future" ( NYPIRG v City of New York , 89 … municipality's obligation was fixed and certain, requiring only the contribution of a specified sum for each day of … employee upon termination from service for any reason, not only upon retirement, and regardless of the duration of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14State Agencies Bulletin No. 1445
… Purpose To provide Agencies with general guidance on the services and processes of the Bureau of State Payroll Services Tax Audit and Compliance Unit. Effective Date(s) … To provide Agencies with general guidance on the services and processes of the Bureau of State Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… or The wage that would have been payable to a police superior officer or a fire officer, if you were in the …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – State Police Plan
… death benefit, your surviving spouse will also receive a special accidental death benefit for life. If your … 23, if they are students). The Benefit This benefit is a pension equal to your salary at the time of your death … will be at least: The full wage you would have earned in the highest grade-step of your position; or The wage that …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitLansingburgh Central School District – Purchasing (2017M-173)
… for the 2016-17 fiscal year totaled approximately $45 million. Key Finding The Treasurer, also serving as the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Harborfields Central School District – Claims Processing (2016M-38)
… Central School District is located in the Town of Huntington, Suffolk County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Town of North Castle – Cash Disbursement (2013M-32)
… of our audit was to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, … $31 million. Key Finding Internal controls over cash disbursement are appropriately designed and operating … Town of North Castle Cash Disbursement 2013M32 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Opinion 89-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Banking Transactions (purchase of bonds and … bank as a depository if the town supervisor is a director of the bank and a shareholder of less than one percent of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-4City of New Rochelle - Elevator Inspections (2018M-62)
Determine whether City Bureau of Buildings officials ensured that elevators were inspected as required by code or local law, as applicable.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-rochelle.pdf15 Day Waiver for NYSLRS Service Retirement Application
Governing provisions of the Retirement and Social Security Law impose a 15 day waiting period before application for service retirement becomes effective.
https://www.osc.ny.gov/files/press/pdf/15-Day-waiver-for-NYSLRS-service-retirement-application.pdf2013ABC State of New York General Obligation Bonds, March 2013
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2013ABC-official-statement.pdf2015ABC State of New York General Obligation Bonds, March 2015
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2015ABC-official-statement.pdf2018ABC State of New York General Obligation Bonds, March 2018
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2018ABC-official-statement.pdfState Agencies Bulletin No. 1161
… Purpose To inform agencies of new earnings codes and procedures for processing the 2011-2012 and … SSU BU21 Deficit Reduction Plan Period. New Earnings Codes OSC has created new earnings codes to process the SSU BU21 Deficit Reduction Plan. … To inform agencies of new earnings codes and procedures for processing the 20112012 and 20122013 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligible