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Opinion 2005-5
… require an act of the State Legislature (see also Civil Service Law §201[4]). Nonetheless, it is possible that the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 88-66
Concerning the ability of a city school district to copyright computer programs developed by employees of the school district
https://www.osc.ny.gov/legal-opinions/opinion-88-66XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… requirement where health and safety or the conservation of public resources is at risk. On the voucher, the Business …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderState Agencies Bulletin No. 1842
… York State (NYS) employees who enroll in direct deposit, are already enrolled in direct deposit or who change their direct deposit account distribution are affected. Background NYS agencies have experienced an … to receive excess funds after all other distributions are deposited into the employee’s account(s). Employees may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1842-updated-direct-deposit-form-nys-employees-ac-2772State Agencies Bulletin No. 1842.1
… York State (NYS) employees who enroll in direct deposit, are already enrolled in direct deposit or who change their direct deposit account distribution are affected. Background NYS agencies have experienced an … to receive excess funds after all other distributions are deposited into the employee’s account(s). Employees may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18421-updated-direct-deposit-form-nys-employees-ac-2772DiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… Money in the Dedicated Highway and Bridge Trust Fund continues to be diverted for non-capital purposes, leaving critical highway and bridge … than three-quarters of this money is siphoned off to pay for borrowing and operating costs of state agencies, leaving …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… climate change poses to their business and what steps they are taking to meet those challenges. DiNapoli, Trustee of the … than one million state and local government employees and retirees and their beneficiaries. The Fund has a diversified … instruments. … NYS Comptroller Thomas P DiNapoli and NYC Scott M Stringer today called on the SEC to compel fossil …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryTown of Evans – Board Oversight (2016M-2)
The purpose of our audit was to review managements response to independent and external auditor reports for the period January 1 2012 through September 29 20
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… the Districts, and as a result, the sewer and water funds owe the general fund $100,020 and $13,745, …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260City of Lockport - Budget Review (B1-16-16)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. … City of Lockport Budget …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… did not audit and approve the associated claims before payment. The Board did not contract for an independent audit of its 2017 records as required by law. Certain Treasury duties were improperly assigned to a … Ensure the Board audits and approves claims before payment, except as otherwise provided by law. Discontinue the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Investment Advisory Committee
… Officer Federal Reserve Employee Benefits System Timothy C. Collins CEO & Senior Managing Director Ripplewood …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeTown of Ticonderoga – Financial Records and Reports (2015M-301)
… 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. … accurate, supported by the accounting records and filed in a timely manner. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301What is the Real Property Tax Cap?
… Property Tax Cap limits the amount local governments and most school districts can increase the tax levy (the … property tax bills are based on various factors, and they may increase more than two percent.) Local governments, citizens and the Office of the New York State Comptroller (OSC) play …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overSt. Lawrence County – Financial Condition (2016M-173)
… St. Lawrence County is located in northern New York State and encompasses one city, 32 towns and 12 villages. The County, which has a population of … The County has not had sufficient cash to pay its bills and other obligations when due, resulting in issuing $10 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Conesus No. 1 Fire District – Internal Controls (2014M-46)
… policies, timely annual audits and the use of reserve funds. Prepare formal written bank reconciliations. … Conesus …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past … million to $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelVillage of Wurtsboro – Financial Operations (2017M-71)
… our audit was to assess the Village’s financial condition and segregation of duties for the period June 1, 2015 through … is located in the Town of Mamakating in Sullivan County and has a population of approximately 1,250. The Village is … appropriations for the 2016-17 fiscal year for the general and water funds totaled $762,250. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Franklin – Fund Balance Management (2018M-13)
Village of Franklin Fund Balance Management 2018M13
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13