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Opinion 92-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC CONTRACTS -- Retained Percentages (collection of interest on securities deposited in lieu of); (mandatory … Concerning the responsibility of municipal officials in connection with withdrawal of …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 2002-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at … a participant to earn service credit after attaining the programs entitlement age …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 2002-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at … a participant to earn service credit after attaining the programs entitlement age …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2More About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available … 2010, you may not be covered by the benefits described in this publication, even if your employer has adopted and you … be covered under Article 14. The benefit information in this summary does not apply to you. View your Article 14 plan …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planDiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… In his annual report on unclaimed funds, DiNapoli released regional data on the total amount of unclaimed funds paid by … region ($42.6 million to 15,283 accounts) and the Hudson Valley ($31.6 million to 46,478 accounts). The majority of unclaimed funds accounts stem from old bank accounts but also include stocks, life insurance, …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… Thomas P. DiNapoli today announced the introduction of a legislative proposal aimed at helping local governments … for hiring financial advisors to assist in the development of multi-year budget plans. “Long-term budget planning is vital to the fiscal health of our localities,” said DiNapoli. “The tax cap and our …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingOpinion 89-43
… of the incumbent appointive treasurer. November 8, 1989 Eric D. Koster, Esq., Attorney at Law Greenville Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-89-43X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… (SFS). Only the VMU can establish a Special Use Vendor ID Number. When a Business Unit determines a need for a Special … State Special Use Vendor ID Request form to the VMU via fax at (518) 402-4212 or email at [email protected] with … File, the VMU will notify the Business Unit, by email or fax, of the assigned New York State Special Purpose Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idDiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… of the state fiscal year were $2.5 billion lower than last year, but were $1.8 billion higher than anticipated by … of December totaled $8.4 billion, $422.5 million above last year, and $1.4 billion above DOB’s latest projections. … which was $7.8 billion, or 10.8 percent, lower than last year. This is largely due to higher federal …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… forecast in the most recent Division of the Budget (DOB) update to the State Financial Plan, according to the monthly … than forecast in the most recent Division of the Budget update to the State Financial Plan according to the monthly …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsSafety at Stations
… Purpose To determine whether Staten Island Railway has taken appropriate steps to address … are operational and accessible to all. Background MTA Staten Island Railway (SIR) was created as a public benefit … for the operation of a rapid transit railroad system on Staten Island pursuant to a lease and operating agreement …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsSelected Safety and Security Equipment at Train Stations (Follow-Up)
… at Train Stations ( 2017-S-84 ). About the Program Staten Island Railway (SIR) is a subsidiary of the Metropolitan … a single rapid transit line that runs the length of Staten Island (about 14 miles) from St. George Terminal to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… 21, 2012. Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund … Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. firehouses. The Board of … implemented mitigating controls. The District entered into a new three-year lease with the Company effective January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCity of Newburgh -- Budget Review (B18-6-12)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … costs. Include a tax overlay of $2,275,000 for to collect what is needed to fund operations. Review the adequacy of … to no more than the tax levy as permitted by law, unless it obtains the proper approval to override the tax levy …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… the Board could not provide evidence that it met the legal requirements to establish reserves for those moneys. … Office. Key Recommendations Confer with the District’s legal advisor about seeking reimbursement of previous gifts …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. It is governed by a Board of Trustees … and furnishings from vendors that did not specialize in such items. As a result, we question the prudence of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… is located in the Finger Lakes Region of New York State and has a population of 18,340. The County is governed by … contractors by check based on completed vouchers and issues them a 1099 form at the end of the year. As a result, no taxes are reported or withheld, and no information is reported to the State retirement …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… our audit was to examine the School’s financial operations for the period July 1, 2011 through January 31, 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided by the Board of Trustees which includes six …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… financial activities and to identify opportunities for revenue enhancement, for the period July 1, 2012 through October 1, 2013. … is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District reported general …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedVillage of Pulaski – Selected Village Operations (2013M-142)
… reserve, claims, annual audits and information technology for the period June 1, 2011, to January 31, 2013. Background … all serving two-year terms. Operating expenditures for the fiscal year ending in 2012 were $877,359 in the … of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142