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Opinion 2007-5
Whether a resolution of a county board that provides for the transfer of monies from a capital reserve into another fund is subject to referendum requirements
https://www.osc.ny.gov/legal-opinions/opinion-2007-5DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… The state’s Enacted Budget Financial Plan anticipates a dire … cuts that could affect essential services provided by the state, schools and local governments, according to an … and aging New Yorkers are among those who may suffer the loss of services. Programs that help fund front-line …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookSchool of Professional Studies – Controls Over Bank Accounts
… was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York … As of December 1, 2013, CUNY SPS reported it had four bank accounts at two financial institutions. The four … CUNY SPS finances, as well as poor internal controls over bank accounts held in the school’s name. Consequently, a …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsSUNY Bulletin No. SU-55
… Purpose Employees in Bargaining Unit 28 are now eligible to participate in the TIAA Supplemental Annuity … Employees in Bargaining Unit 28 are now eligible to participate in the TIAA Supplemental Annuity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-55-tiaa-supplemental-retirement-annuity-program-deduction-codeState Agencies Bulletin No. 2213
… 1 Lag Institution 05/02/2024 OSC Actions: Job Data After payroll processing is complete for Pay Period 1, OSC will … PAY/FAC (Factor Change) will be used. Additional Pay After payroll processing is complete for Pay Period 1, OSC will … an effective date retroactively placing an employee on the payroll (Hire, Rehire, Reinstatement from leave Without Pay) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Town of Waterford - Town Clerk Collections (2018M-265)
Determine if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/waterford-265.pdfRetirees Contribute - Statewide
Workers who have retired from service in State and local government play an important role in New York State's economy.
https://www.osc.ny.gov/files/retirement/publications/pdf/retirees-contribute-all-counties.pdfOpinion 99-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … 218(e), 219(f): (1) The assets of a service award program for volunteer firefighters must be held in trust. (2) A … Whether the assets of a service award program for volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-99-1DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… was not done; The board did not obtain the legally required independent annual audit; and The secretary-treasurer did not file required financial reports with the Comptroller’s office for …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsBuffalo United Charter School - Financial Management (2018M-197)
… [read complete report - pdf] Audit Objective Determine whether the Board ensured …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197IX.6.E Education Department - G5 System – IX. Federal Grants
… accounts. The G5 drawdown page contains a “Last Day to Draw” field that is strictly enforced by the system. Since … from expending funds too close to the “Last Day to Draw” date. This prohibition is controlled by entering a … Control that is seven days prior to the “Last Day to Draw” date on G5.. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemOpinion 96-1
… 2000 Daniel T. Smith, Esq., Attorney for the Fire District Indian Lake Fire District No. 2 …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Office of Alcoholism and Substance Abuse Services: Samaritan Village, Inc. - Chemical Dependency Services …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesResidents of Long-Term Care Facilities Lacking Access to Advocates
… Many residents of long-term care facilities in New York state lack regular access to ombudsman services due to a decline in the number of volunteers and a severe shortage of paid staff, according … Many residents of longterm care facilities in New York state lack regular …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesOffice of Operations: 2024 Virtual Fall Conference
… will also be provided. Includes a Q&A panel. Presenters: Amanda Colomb, Danielle LaRose, Jami Olander, Danielle … (Bureau of Financial Reporting and Oil Spill Remediation), Amanda Zibella (Bureau of State Accounting Operations) Target … Whitney, Megan Drake, Shelby Miller, Stephanie Simmons and Amanda Miesowicz (Bureau of State Payroll Services) Target …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedOvertime Compensation – Enhanced Reporting
… For compensation to be classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and … visit our Public Safety Overtime page . The following are not considered payment for overtime, and should be … Overtime pay is pay for additional hours worked beyond regular scheduled hours …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationOpinion 88-4
… Application of Lascaris , 65 Misc 2d 787, 319 NYS2d 60; Andrews v County of Otsego , 112 Misc 2d 37, 446 NYS2d 169). …
https://www.osc.ny.gov/legal-opinions/opinion-88-4State Authority Contracts on Open Book NY
… categories of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt … eligible State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is … the Act, fewer State authority contracts are reported on Open Book New York in comparison to State agency …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyCourt Facilities Aid and Assistance Program
… Objective To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for … To determine if the Office of Court Administration is ensuring court facility aid and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programOpinion 92-1
… municipality to the contractor of any interest received while the obligations are registered in the name of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-1