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Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, … of the people of the State. The SCIDA was established in 1970 and is governed by a Board comprising nine members … abatement schedules. The project approval process includes in-depth cost-benefit analyses based on reasonable …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… whether there are any discrepancies between bank and book cash balances. The Treasurer has not filed the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of … to protect taxpayer assets during the period of January 1, 2011 through September 30, 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are paying …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… through August 31, 2014. Background The Schenectady County Industrial Development Agency is an independent public … whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research … Schenectady County Industrial Development Agency Project Approval and Monitoring …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audits
… 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen … for all electronic transactions. Auditors found the online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Fiscal Year 2022-23 Enacted Budget Analysis
… business income tax liability for businesses that provide free or subsidized child care space for their employees at …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisUnified Court System Bulletin No. UCS-275
… in Department 05680 (New York City’s County Clerk Current Payroll) are determined pursuant to Chapter 491 of the Laws … If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-275-april-2019-state-new-york-unified-court-system-ucs-salaryResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… districts and BOCES must also file their CAPs with the New York State Commissioner of Education. CAPs provide an … school districts and BOCES must submit their CAPs to the New York State Education Department within 90 days using the … Is the explanation reasonable? Contact Office of the New York State Comptroller Division of Local Government and …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansUnified Court System Bulletin No. UCS-257
… in Department 05680 (New York City’s County Clerk Current Payroll) is determined pursuant to Chapter 491 of the Laws of … If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-257-april-2018-state-new-york-unified-court-system-ucs-salaryOpinion 91-36
… This opinion represents the views of the Office of the State Comptroller at the time it was … issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 92-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE … section 207-c benefits must be provided if the job-related accident caused or contributed to the disability in a … benefits, both retroactively to the time of the accident (see Opn No. 82-92, supra ) and prospectively (see …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 91-9
… which the board ... deems necessary to provide for the expenses of conducting the business of the city in each … diverted to other than truly miscellaneous or contingent expenses. In view of the size of the town and the extent of …
https://www.osc.ny.gov/legal-opinions/opinion-91-9SUNY Bulletin No. SU-287
… Unit 08 who meet the eligibility criteria and are selected by the campus President are affected. Background Chapter 263 … is at the discretion of the Campus President and may be made to employees who are incumbents on the payroll on … non-residents). Undeliverable Checks If the campus has made an effort to deliver the check to the employee but the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-287-2019-uup-discretionary-increasesUnified Court System Bulletin No. UCS-329
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Chapter 1 specifies that the Uniform Allowance payment is Pensionable but does not specify the Maintenance Allowance (Blazer) payment is pensionable. Therefore, the Blazer payments are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-329-june-2023-uniform-and-equipment-uniform-allowance-andSUNY Bulletin No. SU-301
… Purpose The purpose of this bulletin is to provide instructions to campuses for processing United University Professions … processing the payments, campuses are required to complete a roster identifying employees who will receive a UUP 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… an all-time high, but spending in future years is expected to require additional resources beyond the EPF's dedicated revenues, according to a report released today by State Comptroller Thomas P. … state established a permanent fund with dedicated revenues to protect New York's environmental, recreational and other …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentOpinion 88-7
… superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current position of this Office. … raised therefor and not from the surplus bond proceeds. File No. 3046 relied in part on section 165.00 of the Local … during the current year. Based upon these provisions, File No. 3046 concluded that: ". . . there is grave doubt …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Opinion 2000-9
… of service, as an inducement to continued competent and faithful service (see, e.g., Lecci v Nickerson , 63 Misc 2d …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Borrowing Against Your Contributions – State Police Plan
… (federal tax information is available on your Retirement Online account or the loan application). You have a loan with … before applying for a taxable loan from NYSLRS. To Apply Online: Retirement Online is the fastest, most convenient … loan features. By Mail: Print a loan application from our Forms page and mail your completed and notarized application …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0