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Opinion 94-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … PROPERTY -- Purchase (procedure for financing in towns); (need for referendum) REFERENDUM -- Permissive (need for when town purchases real property and constructs …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Citywide Payment Services and Standards – Controls Over Payments
… To determine whether the New York City Department of Finance (DOF) Citywide Payments Services and Standards … and notifying agencies of their payments, several areas need improvement: We found issues with data inconsistencies, … While CPSS management states these reports do not need to match because they are only for internal use, …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsState Agencies Bulletin No. 1129
… Purpose and General Information To inform agencies of action required to ensure that payroll earnings charges … SFS. Accordingly, all agencies (even phase one agencies) need to maintain up-to-date information on any CAS Cost … that do not complete updating of the Position Pools may need to process Journal Vouchers in SFS. OSC Actions OSC has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountDivision of Housing and Community Renewal Bulletin No. DH-32
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … processing adjustments and changes. Background Chapter 49 of the Laws of 2008 implementing the agreement between the … a Supplemental payment under the Workers’ Compensation Award and Supplemental program. OSC’s Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-32-april-1-2007-and-april-1-2008-salary-and-otherDiNapoli: Corporations to Disclose Political Spending
… New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (Fund), … companies to follow suit. Shining more light on the use of corporate resources to influence the political process … State Common Retirement Fund is the third largest public pension fund in the United States, with an estimated $192.1 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingSharon Springs Central School District – Fund Balance Management (2022M-100)
… Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund … officials did not effectively manage fund balance, and need to improve their budgeting practices and be more … Annually overestimated appropriations by an average of $1.6 million, or 17 percent. Informed residents and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Opinion 96-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … capacity nor for furnishing a transcript, certification or copy of any paper, document, map or proceeding to be used for …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages and high prices that are …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsSchool District Website Transparency (2021-MS-1)
… [ read complete report - pdf ] We also released 13 letter reports to the following school districts: Beacon City … financial plan that could enhance the transparency of the districts’ fiscal decisions. Ten did not transparently …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Opinion 88-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and Social Security Law, or similar accidental disability pension provided by the pension fund of which the fireman is …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 88-71
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the accuracy of his water bill. This is in reply to your letter concerning the waiver of penalty charges arising from …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 92-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Security Law, §363-c) or a similar accidental disability pension. In that case, however, section 207-a(2) requires the …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 97-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Employee Qualifications, Hiring, and Promotions
… MTA has established controls over the interagency movement of employees and if there are opportunities for improprieties in the hiring, promotion, or supervision of employees. The audit covered the period January 1, 2014 … agencies while allowing the staff to remain in the same pension system and tier and retain existing longevity and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsReport Types – Enhanced Reporting
… You can also submit an adjustment report separately if you need to correct previously reported data. Rev. 2/23 … Three …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesXI-A.8 Payment Tolerances – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES The purpose of this section is to advise Business Units that the Office … and documentation and other analysis supporting the need. Business Units should not process invoices for payment … limit, pass matching. As a result, Business Units do not need to process change orders for purchases where the item …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesSUNY Bulletin No. SU-289
… Purpose The purpose of this bulletin is to provide agencies with instructions on … Education Department and SUNY employees who are members of the ORP are affected. Background On March 16, 2012, the … This Legislation authorized the creation of a new Tier 6 pension plan. ( Please refer to Bulletin 1256 ) Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-289-two-year-look-back-tier-6-suny-optional-retirement-planReporting Regulations 315.2 & 315.3
… the State, a participating employer, and any other unit of government or organization obligated or agreeing to make … lieu of reporting salary and service information on a hard copy document, as described above, an employer may comply … participating employer, such documentation shall include a copy of the minutes of the meeting of such employer’s …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Albany Public Library , Cambria Housing Authority and the Oneida County Department of Social Services . “In today’s fiscal climate, budget … Monitoring and Payments (2015M-244) Department officials need to improve their monitoring of contracts with …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Opinion 89-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … county employee who died intestate. According to your letter, the only known heir of the deceased employee is a …
https://www.osc.ny.gov/legal-opinions/opinion-89-9