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Opinion 89-53

… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or … among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax moneys are distributed in accordance with …

https://www.osc.ny.gov/legal-opinions/opinion-89-53

Opinion 89-17

… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Reserve Fund (authority … a reserve fund for the payment of judgments and claims in tax certiorari proceedings without voter approval. 1984 … whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment of chapter 588 of the Laws of 1988. …

https://www.osc.ny.gov/legal-opinions/opinion-89-17

State Comptroller DiNapoli Releases Municipal & School Audits

… factor,” a budgeting technique used by the city to account for open personnel positions, which may not be …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits

Comptroller DiNapoli Releases School Audits

… District , School District Energy Performance Contracts , Vestal Central School District and Westport Central School … the guaranteed energy consumption and/or cost savings. Vestal Central School District – Financial Condition (Broome …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0

State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23

… good news the budget maintains a commitment to building up reserves, many new programs will add recurring spending, … enacted budget and release a detailed analysis in the coming weeks." Track state and local government spending at Open Book New York . Under State …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23

State Agencies Bulletin No. 1997

… processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … pay: New 2.5x Earns Code Description Associated Retro Code Original Earns Code CH5 Covid-19 OT Hry/Biw 2.5 RO5 O19 CU2 … and enter the difference owed using Earnings Code AOR, the original Earnings Begin Date, and original Earnings End Date. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certain

State Agencies Bulletin No. 1996

… Background The Memorandum of Agreement (MOA) between the State of New York, DOH, the Civil Service Employees … of the parties. The overtime factor used by the New York State Payroll System (PayServ) for affected employees at a … Date, and original Hours/Units/Amount as a positive value. Retirement Information Payments using the earnings codes …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certain

Opinion 2004-8

… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for …

https://www.osc.ny.gov/legal-opinions/opinion-2004-8

XII.6.B Land Acquisition Payments – XII. Expenditures

… line must include the following coding: Positive Line – Account Code 60701 Negative Line – Account Code 35500; Fund 60602 Agencies have discretion …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-payments

Opinion 98-20

… the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE … of minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, §209-c; TOWN LAW, … otherwise qualified individual may be assigned to a fire police squad immediately upon becoming a member of a fire …

https://www.osc.ny.gov/legal-opinions/opinion-98-20

State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget

… another spending plan on time. My office will examine how this agreement will keep the state on track for budget balance as well as the impact it has on the … debt burden and out-year finances. "Sadly, the chance to enact real campaign finance reform and publicly fund …

https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budget

State Comptroller DiNapoli Releases School Audits

… School District , Lynbrook Union Free School District , North Collins Central School District , North Salem Central … spend approximately $60 billion in federal, state and local funds. For additional background or a comment on a … paid a total of $116,626. For access to state and local government spending and nearly 50,000 state contracts, visit …

https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0

Comptroller DiNapoli Releases School Audits

… to ensure that they were accurate, properly supported and for valid district purposes. Auditors discovered purchase … received and a lack of adequate supporting documentation for purchases. Mount Morris Central School District – …

https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-audits

DiNapoli Releases Year-End and April Cash Reports

… in April were more than $1 billion, or 17 percent lower, than comparable receipts a year ago, but $86.8 million … Financial Plan released earlier this month, according to the April Cash Report released today by State Comptroller … to influence collections. Withholding receipts – income taxes that are collected directly from paychecks and …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reports

State Comptroller DiNapoli Releases Municipal & School Audits

… without obtaining competitive bids and did not obtain quotes or request proposals in accordance with district … investments and did not formally solicit interest rate quotes or consider other legally permissible investment …

https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits

Lump Sum Payments – Enhanced Reporting

… of Lump Sum Payments Buy Back Settlement Agreement* Holiday Maintenance (clothing, housing, automobile) … Briefing Production Bonus Retirement Bonus/Termination Pay (for time not worked or anticipation of retirement) … to NYSLRS Employer Reporting for review. If the payment is pensionable, you will be asked to submit the appropriate …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-payments

Comptroller DiNapoli Releases Municipal Audits

… of the Town of Hume , Town of Marilla , Village of Round Lake , Village of Shortsville and Village of Suffern . “In … has not developed a comprehensive long-term financial plan. Village of Suffern – Budget Review (Rockland County) …

https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2

Management of Selected Special Revenue Funds

… Purpose To determine whether the Department of Health (Department) is effectively managing … special revenue funds to ensure the funds are spent timely and for their intended purposes. Our audit covered the period … Donors who participate in the distinctive license plate registration program do so to support a specific cause …

https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-funds