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State Agencies Bulletin No. 1880
… to employees age 50 and over. These employees can defer up to $6,500 in catch-up contributions in addition to their regular contribution amount for a combined total contribution limit of $26,000 in 2021. An … a new effective-dated row that is based on the first day of the pay period for payroll checks issued on January 6, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 2001-7
… A town may not impose, upon properties within a new extension to a public parking district, a one-time "entry … ask whether a town may impose, upon properties within a new extension to a public parking district, a one-time "entry … 2 . Therefore, unless permitted pursuant to the town's home rule authority, it is our opinion that the town may …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 96-12
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the … and end on the thirty-first day of December". There is no provision in the Town Law or any other State statute …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 95-29
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 90-17
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 95-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); TOWN LAW, §§61, 203, 210, 215, …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Danby Fire District – Claims Audit (2020M-149)
Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/danby-district-2020-149.pdfSecurity Over Critical Information Systems
… districts with 3.2 million students, 7,000 libraries, 900 museums, and 52 professions encompassing more than …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… $3,023,220 in claimed costs as follows: $1,412,227 in compensation costs incurred by the Center and the Development … that did not comply with Manual requirements; $376,597 in compensation paid to the Churchill's Executive Director and Chief Financial Officer in excess of SED's allowable compensation levels; $220,501 in unnecessary transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
Determine whether Cayuga County Soil and Water Conservation District (District) officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-91.pdfCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
Determine whether Cayuga County Soil and Water Conservation District (District) officials adequately safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-118.pdfSea Breeze Fire District – Board Oversight (2018M-269)
Determine whether the Sea Breeze Fire District (District) Board provided adequate oversight of the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/sea-breeze-district-2018-269.pdfAndes Joint Fire District – Financial Activities (2020M-158)
Determine whether the Andes Joint Fire District (District) officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/andes-joint-fire-district-2020-158.pdfOpinion 92-2
… (authority to budget amounts due for preceding and current year under hydrant contract) TOWN LAW, §176(12),(27): General … of hydrants under a contract for both the preceding fiscal year and the current fiscal year. You ask about the permissible means of financing an …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… cash, signing District checks and maintaining the accounting records. Audit District claims prior to payment … fiscal oversight training. We reviewed all $44,227 disbursements made during our audit period and found that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47South Buffalo Charter School – Employee Compensation (2018M-1)
… through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an eight-member Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1State Contract and Payment Actions in February
… Comptroller approved 1,292 contracts for state agencies and public authorities valued at $1.32 billion and approved … of New York Home Care II. $2.2 million grant to the Research Foundation for Mental Hygiene for the Suicide … purchase land and air rights for the University at Buffalo Medical School in Erie County. New York State Thruway …
https://www.osc.ny.gov/press/releases/2018/03/state-contract-and-payment-actions-februarySUNY Bulletin No. SU-341
… steps required to accurately process NYSTRS refunds and arrears as part of the fiscal year 2021-2022 NYSTRS … Project. Affected Employees Employees enrolled in NYSTRS, Plan Type 86, who owe arrears or are entitled to … Member Contribution (NYSTRS billed amount) The OSC Paid amount (amount deducted from the employee’s paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateState Contract and Payment Actions in November
… or lack of documentation. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberOpinion 95-17
… v Town of Poughkeepsie , 81 NY2d 574, 601 NYS2d 94). With certain exceptions not applicable here, the town board … generally authorized to adopt local laws, not inconsistent with the Constitution or a general law, relating to its …
https://www.osc.ny.gov/legal-opinions/opinion-95-17