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Opinion 98-13
… to museums. Education Law, §255(1) provides for, inter alia , a town board to authorize the establishment of a … the Constitution or any general law, relating to, inter alia , the fixing, levy, collection and administration of …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 2005-6
… v Allen , 20 NY2d 109, 281 NYS2d 799 affd 392 US 236, 88 S Ct 1923; 1980 Opns St Comp No. 80-645, p 177). It was not … amend; cf . Board of Education v Allen , 392 US 236, 88 S Ct 1923, affg 20 NY2d 109, 281 NYS2d 799, upholding a state …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6State Comptroller DiNapoli Releases Audits
… Equipment (2020-S-29) The Long Island Rail Road (LIRR) has an inventory of 1,034 fleet vehicles – cars, SUVs, …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Executive Budget Report
… more than currently forecasted. The changes in the labor market are also a risk to the state economy. New York’s job …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… STATEWIDE EMERGENCY VENDOR All For emergency payments. Non-Employee Travel Payments: Vendor ID number 0400000002 In some … State-paid responsibilities. For example, a current State employee who incurs travel expenses on behalf of the State as … through the Accounts Payable module using the non-employee travel single payment vendor ID number 0400000002. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO …
https://www.osc.ny.gov/retirement/publications/1526/cost-living-adjustmentWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… receipts and itemized deposit slips. Discontinue paying for sales tax, certain diesel fuel purchases and credit card …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightEthics Oversight (2020-MS-1)
… For the 20 local governments we examined: 95 percent of local governments did not ensure their Ethics Boards … officers and employees. 90 percent did not comply with all of the GML requirements we tested. 90 percent did not ensure … not review disclosure statements for potential conflicts of interest and completeness. 50 percent (7 of 14) of Ethics …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1City of Mount Vernon – Budget Review (B21-6-3)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The City of Mt. Vernon … balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees … are unsupported and could be overestimated. Appropriations for overtime, health insurance, retirement, contingencies, …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Post Retirement Reporting
… the Post Retirement Reporting Page is available in Retirement Online if you: Still use legacy reporting; or … 2024. (Note: Once you’ve used enhanced reporting for a full calendar year, you will no longer be required to use the … you do not have retirees to report. Use our help desk form . From dropdown menu, select Post Retirement Reporting . …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingXII.6.A Paying Another State Agency – XII. Expenditures
… Business Units must identify if the billing is from an SFS Online or a Legacy System Business Unit. The following … and Document Preparation: BOTH BUSINESS UNITS ARE SFS ONLINE When two SFS Online Business Units intend on doing business with one …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyOpinion 2007-3
… expenses following the successful completion of the school or training”. 2 The holding in Whitman , supra , is …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3State Agencies Bulletin No. 828
… where a Next of Kin Affidavit and Report of Check Exchange forms have been submitted, OSC will accept a photocopy of these forms to process the exchange of the check. Miscellaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/828-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalState Agencies Bulletin No. 808
… where a Next of Kin Affidavit and Report of Check Exchange forms have been submitted, OSC will accept a photocopy of these forms to process the exchange of the check. Miscellaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalThe Tourism Industry in New York City
… to stay in a hotel and for a longer duration (nearly a week). A majority of international business travelers come to … are part-time workers (i.e., worked less than 35 hours per week and/or worked less than 50 weeks per year), much higher … global hospitality industry consultant, through the third week of March, occupancy in City hotels had climbed to …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityDiNapoli and William Glasgall Op-Ed
… Thomas P. DiNapoli and William Glasgall, Senior Director, Public Finance, at the Volcker Alliance , a nonprofit based … accounting standards; auditing local governments and school districts to highlight areas of fiscal improvement; …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edOpinion 97-2
… and Duties (authority to provide health insurance coverage for former school board members) INSURANCE LAW, ARTICLE 47; … in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school board … in the school district's local health insurance plan for Part B Medicare insurance premiums paid by the former …
https://www.osc.ny.gov/legal-opinions/opinion-97-2DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… answers do not always reveal the true situation. As a result, caseworkers’ judgement factors heavily into screening … days of being assessed. Auditors found that in the fall of 2021, 83 of the 359 clients staying at assessment shelters … have qualified them for a mental health shelter. However, 26% (795) were not placed in a mental health shelter. In …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthComptroller DiNapoli Releases State Audits
… petty cash account funds totaling over $4,600 for employee payroll advances, which is prohibited. Port Authority of New …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… Starts a paid family leave program, funded by employee payroll deductions, in January 2018. It will be fully …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-and