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City of Yonkers – Financial Operations (2017M-119)
… fund balance in the City’s budget without using it. For the fiscal year ending 2015-16, nonspendable fund …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 active members were inadequate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… The Town did not follow the contract provisions when it billed the New York State Department of Parks, Recreation …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162State Agencies Bulletin No. 1336
… of new earnings codes and procedures for processing the 2014-2016 Year-Round Lifeguard Deficit Reduction Plan … employees (with a Pay Basis Code equal to ANN or HRY) of the Office of Parks, Recreation and Historic Preservation; the Staten Island Developmental Disabilities Service Office …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1336-2014-2016-deficit-reduction-plan-psnu-employees-year-round-lifeguardState Agencies Bulletin No. 1296
… of new earnings codes and procedures for processing the 2013-2015 Year-Round Lifeguard Deficit Reduction Plan. … employees (with a Pay Basis Code equal to ANN or HRY) of the Office of Parks, Recreation and Historic Preservation; the Staten Island Developmental Disabilities Service Office …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1296-2013-2015-deficit-reduction-plan-psnu-employees-year-round-lifeguardCUNY Bulletin No. CU-359
… Questions about this bulletin may be e-mailed to the Non Executive Audit mailbox. Questions about Deductions may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsOpinion 93-6
… provide fire protection services (see Village Law, article 10). As a rule, however, towns do not have the power to …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 98-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a fire district accepts the services of a member of a fire company in a bordering …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 98 - 19
… 109-b states that, if an authorization for the issuance of obligations to finance the equipment, machinery or apparatus … manner as provided for such referendum on the issuance of obligations" (emphasis added). General Municipal Law, … provides that if the authority for the issuance of obligations to finance the equipment, machinery or apparatus …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 92-50
… (preference to local bidder) CONSTITUTIONAL LAW -- Commerce Clause (preference to local bidder) -- Equal … law would also raise constitutional questions under the Commerce, Privileges and Immunities and Equal Protection …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 92-34
… When a city receives partial payment of a parking fine or penalty and/or a mandatory surcharge, the city may apply the … or administrative tribunal has assessed a parking fine or penalty and surcharge but receives payment of only a portion … surcharge in addition to any other sentence, fine or penalty otherwise permitted or required, in the amount of …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Opinion 92-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FEES -- Justice Courts (mass dismissal of cases - entitlement to fees under General Municipal Law, … Whether towns and villages are entitled to the payment of fees pursuant to section 99l of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 2002-10
… and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery … Law (§119-aa et seq .) relates to historic preservation in local governments. This article establishes a "framework … … historic and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Real Property Dispositions
… highest-quality and most-efficient transportation and port commerce facilities and services to move people and goods … departments that reflect its major business segments: Port Commerce, Aviation, the World Trade Center, the Port …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsContract Advisory No. 4
… Subject: Corrective Action for Contract Transactions Created in the Statewide Financial System with Invalid Business Unit and Department IDs Guidance: Agencies may have … but only certain of those combinations are valid for use in creating contracts. New contracts (Amendment …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideState Agencies Bulletin No. 1198
… OSC is converting from using the Social Security number as the EMPLID in PayServ to using the NYS EMPLID, a … value for the following Automated Interface submissions: New Hire transactions Rehire, Concurrent Hire and Transfer … Program Web page at the OSC Internet site (http://www.osc.state.ny.us/payroll/pep.htm ) for additional updates on SSN …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The library’s bylaws do not address the requirement for an audit of claims and the board did not adopt a written … pre-signs blank checks and does not review the claims for which checks are written. Village of Fort Johnson – …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Post Fire Department , Sachem Public Library and Ulster County . “In today’s fiscal climate, budget transparency and … Inc. – Apparent Misappropriation of Funds (Steuben County) After a referral from Steuben County District Attorney Brooks Baker, auditors found that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-63
… establish, maintain, operate and fund programs devoted in whole or in part to the welfare of the aging). Therefore, we …
https://www.osc.ny.gov/legal-opinions/opinion-90-63