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Opinion 96-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … result in default judgments) STATE COMPTROLLER -- Justice Court Fund (payment of fees pursuant to General Municipal … for by General Municipal Law, §99-l(1)(a) for each case handled by their justice courts involving a violation, …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Other Bulletin No. 45
… should utilize Locked Query #49 to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-45-april-2018-suny-construction-fund-scf-management-andOther Bulletin No. 43
… Purpose To provide the State University Construction Fund instructions for … and Did not have a withholding recommendation approved by the Division of the Budget. Promotion Recalculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-43-april-2018-state-university-construction-fund-scfLife Changes: What If I Leave Public Employment?
… you have enough years of service credit to qualify for a retirement benefit, even if you leave public employment … (previously, Tier 5 and 6 members needed ten years). Sign in to your Retirement Online account to view your total estimated …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… internal controls over selected financial activities for the period January 1, 2011 through December 19, 2013. … Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection services … members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialDiNapoli Statement on Sentencing of Special Education Provider
… state’s special education system will be held accountable for their actions. I thank Manhattan District Attorney Cyrus Vance for prosecuting this case and making sure justice was done. … will continue my efforts to make sure tax dollars intended for students with special needs are spent as intended and not …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerOrdinary Death Benefit – Police and Fire Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit … may be payable to your designated beneficiary if you have completed at least one year of service since last …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitOrdinary Death Benefit – New Career Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit … may be payable to your designated beneficiary if you have completed at least one year of service since last …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… goods and services and audited and approved claims prior to payment. Key Findings The Board and District officials did … not ensure claims were properly audited and approved prior to payment. District officials did not comply with … and that a proper claims audit is conducted prior to paying claims. Provide oversight of the claims auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mXVI.3 Overview – XVI. Financial Reporting
… principles described in this chapter are applicable only to the central State Government; that is, the agencies, … maintained or tied in with the SFS. It does not apply to the independent public benefit corporations and … their own accounting systems but which report pursuant to State laws and regulations promulgated by the Comptroller. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it is … before payments are authorized. With constant pressure to do more with less, localities cannot afford to overpay vendors, lose discounts or pay for goods and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Federal) and Debt Service Funds. When one agency incurs an expense for another agency from one of their governmental … Some examples of Hybrid journal entries are: Record an expense in an operating fund of one agency and a revenue in a … fund Record a reduction of receipts and increase refund expense. (e.g. tax refunds) See Section 1 – Accounts Payable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of … realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated surplus fund … the statutory limit each year ranging from $1.9 million to $3.7 million or 2.5 to 4.9 percentage points. Although we …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementTiconderoga Central School District – Financial Condition (2013M-154)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period of July 1, … December 31, 2012. Background The Ticonderoga Central School District is located in portions of the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Lewis County – Purchase Cards (2024M-41)
… is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not have supporting … funds at unnecessary risk. Key Recommendations Approve online purchases prior to the purchases being made. Obtain …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Town of Windsor – Financial Management (2025M-24)
… [read complete report – pdf] Audit Objective Determine whether the Town of … managed the Town’s fund balance and developed a multiyear financial plan. Key Findings The Board did not effectively … during the four-year audit period. As a result, more taxes may have been levied than needed. Increased unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Forms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services … Auditing Services from the State Education Department. … Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesOpinion 2010-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for "back up" services with private ambulance company) -- Fees (imposition of by fire districts for "back up" services provided under …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4New York City’s Uneven Recovery: Youth Labor Force Struggling
… to 53.8 percent) in 2020. 2 While the rest of New York State and the nation have seen strong rebounds in their youth … Labor Force Participation Rates for Workers Aged 16 to 24 by Geography Unemployment Labor Force Participation New … FIGURE 2 – Unemployment Rates for Workers Aged 16 to 24 by Race and Ethnicity in New York City White Black Hispanic …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingState Agencies Bulletin No. 1021
… Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1021-implementation-general-salary-and-other-increases-arbitration-eligible