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Opinion 2007-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability for expenses of); (authority to … made to the Election Law require or permit the chargeback of election expenses by the county to towns and cities within …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 92-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 8010(1); LIEN LAW, §§19, 20: The chief fiscal officer of a county may refund a deposit made to discharge a …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… for additional detail on paying and reconciling each type of card: Paying and Reconciling Procurement Card Charges … AND POLICY This section provides agencies with the Office of the State Comptroller’s policy on paying and reconciling … with PCard privileges should refer to Section XIV.10.B of this Guide to ensure compliance with Advisory Opinion No. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesLife Changes: Membership in a Nutshell
… of incoming funds: member contributions, investment income and employer contributions. Each year, the Fund’s … in the Common Retirement Fund to support the benefits earned by current and future retirees. It is the … Service requires that we withhold 20 percent of the taxable amount. To defer paying federal income tax and avoid …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialWest Seneca Fire District #6 – Financial Management (2013M-14)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over District … The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West … The purpose of our audit was to evaluate internal controls over District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… period January 1, 2012, to July 26, 2013. Background The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… audit was to determine if internal controls over transfer station operations for the period January 1, 2011, to July … with the amount of trash disposed at the transfer station. We found that over a three-month period in 2012, the … accounted for as being received at the Town’s transfer station, resulting in approximately $10,000 in missing …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Greene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial … former GCIDA Board members had prohibited conflicts of interest. Members of the Board served conflicting roles …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementDivorce – Special 20- and 25-Year Plans
… affect your retirement benefits. The New York State Court of Appeals has determined that retirement benefits are … means that: Your ex-spouse may be entitled to a portion of your pension. You may be required to name your ex-spouse as beneficiary of any pre-retirement death benefit payable. You may be …
https://www.osc.ny.gov/retirement/publications/1517/divorceContract Advisory No. 16
… by the contractor to the contracting agency, the Office of the State Comptroller (OSC), and the Department of Civil Service (DCS). The State Consultant Services … agencies must reach out to their vendors to remind them of this reporting requirement and the deadline. Agencies …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thOverview – State University Police Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1823/overviewExamination of Center for Economic Growth, Inc.
… Purpose The objective of our examination was to determine if the Center for … grant funds and associated matching expenses, reporting of revenue, and procurements complied with the terms and conditions of contract C110087. Background The claims for payment we …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incCity of Troy – Budget Review (B17-5-13)
… to the City Code prior to adopting the budget if it decides to implement a new waste and recycling fee. If the … more than the tax levy limit as permitted by law, unless it adopts a local law to override the cap. …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Operational Advisory No. 8
… or more and do not negotiate those checks within one year of issuance will receive a State Check Outreach letter … Agency. These letters notify payees that the proceeds of an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachDivorce – State Police Plan
… affect your retirement benefits. The New York State Court of Appeals has determined that retirement benefits are … means that: Your ex-spouse may be entitled to a portion of your pension. You may be required to name your ex-spouse as beneficiary of any pre-retirement death benefit payable. You may be …
https://www.osc.ny.gov/retirement/publications/1518/divorceCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… information technology (IT) department that operates out of its main office. RGRTA owns IT resources including … Security Policy (Policy) established by the State Office of Information Technology Services (NYS ITS). The Policy … protect the confidentiality, integrity, and availability of information. This includes requirements for ensuring …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsTravel Advisory No. 10
… (Effective March 1, 2019) Guidance: The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name … Payroll Process and New Time Entry Codes for the Payment of Moving Expense Reimbursements Beginning January 1, 2019 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsDo We have Your Money? $230 Million Returned to New York State Residents This Year
… Staff from New York State Comptroller Thomas P. DiNapoli’s office will … Allegany County Fair 15 North Street Angelica, New York Allegany Finger Lakes Region July 11 10:00am-6:00pm … Corn Hill Arts Festival 11 Atkinson Street Rochester, New York Monroe Central New York July 10 12:00pm-7:00pm July …
https://www.osc.ny.gov/press/releases/2015/07/do-we-have-your-money-230-million-returned-new-york-state-residents-year