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Opinion 88-76
… fund and not to the village general fund. EDUCATION LAW, §§226(6), 255(1); GENERAL MUNICIPAL LAW, §11: Moneys donated by … vested in the library board of trustees (Education Law, §§226[6], 259[1]), the library board is authorized to direct …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 93-32
… annual financial disclosure statements)STATE CONSTITUTION, ARTICLE V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 811, 813; … 706, 428 NYS2d 1026; but see Xerox v Town of Webster , 65 NY2d 131, 490 NYS2d 488). Accordingly, we conclude that, …
https://www.osc.ny.gov/legal-opinions/opinion-93-32State Agencies Bulletin No. 1627
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the VDC two-year look back Affected Employees New York State employees who joined the workforce on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1627-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcState Agencies Bulletin No. 1539
… 20, 2017 for checks of February 2, 2017 (Inst.) The public query, VDC_TWOYR_LOOKBACK_T6_AGY will provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1539-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcOpinion 91-45
… The town board may use its auditing powers to monitor compliance with the agreement. You ask whether the activities … that a town board may use its auditing powers to monitor compliance with the agreement. With certain exceptions not … however, of no administrative remedy available to enforce compliance with the section 284 agreement. Further, while it …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… and certain costs reported on Spotted Zebra’s CFRs for the two fiscal years ended June 30, 2013. Background Spotted …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… 35 preschool students with disabilities from 13 different school districts in two counties in western New York. For the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… services to 94 children with learning disabilities from school districts located in Jefferson, Lewis, Oswego, and St. …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1366
… to report workers’ compensation transactions for employees on workers’ compensation Leave. Affected Employees All employees on an approved paid workers’ compensation leave effective on or after the beginning of the pay period of the first pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersAdministration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6)
To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also determined whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6.pdfEnacted Budget Report State Fiscal Year 2024-25
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2024-25 is projected to total $227.2 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2024-25.pdfEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfCustodial Service Contract Procurement and Oversight (2020-N-8) 180-Day Response
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8-response.pdfCompliance With Freedom of Information Law Requirements (2019-S-70) 180-Day Response
To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s70-response.pdfCustodial Service Contract Procurement and Oversight (2020-N-8)
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8.pdfReview of the State Fiscal Year 2022-23 Executive Budget
The State Fiscal Year 2022-23 Executive Budget represents the first budget in modern times that is projected by the Division of the Budget to remain in balance throughout the Financial Plan period, including one additional year beyond the typical four-year forecast period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-review-2022-23.pdfOpinion 89-10
… section 77-b, "municipality" is defined to include public libraries and a governing board is defined to include the … cash advance may be paid after audit. Therefore, public libraries may provide cash advances in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Elmcrest Children’s Center, Inc. (Elmcrest) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on Elmcrest’s CFR for the fiscal year ended June 30, 2014. … rates set by SED. These reimbursement rates are based on financial information, including costs, that Elmcrest …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… associated with forming those partnerships, according to a report released today by State Comptroller Thomas P. … the next 20 years,” DiNapoli said. “The big question is, how are we going to pay for that? Public-private partnerships are a good …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedState Agencies Bulletin No. 1404
… employees were on a paid workers’ compensation leave. The refund of taxes processed in Pay Period 4L/5C will encompass … schedule: Calculation of Excludable Earnings Receipt of Refund Pay Cycle Paychecks Included in Calculation Paycheck … January of 2016. A quarterly process will also be run to account for any changes to employee job records which would …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensation