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Opinion 2009-1
… as appointed treasurer) GENERAL MUNICIPAL LAW §§ 800(3), 801, 806; TOWN LAW §§ 174, 175: There is no statutory … Law § 806 (2), and that copies of General Municipal Law §§ 800 through 809 are posted in each public building under its … provisions of article 18 of the General Municipal Law (§ 800 et seq .), which prohibit municipal officers and …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 94-15
… opinion. MUNICIPAL FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) … funds and endowment funds, including donations made to a school district from private sources in the form of gift, … not otherwise provided for by law, must be invested by the school district in accordance with General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-15XI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… - Standard Clauses for All New York State Contracts as of November 2010, compliance with this requirement may be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureDiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments … report found that in April, restaurant employment in New York City dropped to 91,000 jobs as restrictions were … during March, April and May compared to a year earlier. “New York City’s bars and restaurants are the lifeblood of our …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… Risk at the United Nations announced a $2 billion increase to the New York State Common Retirement Fund's (Fund) low … The Fund was the first public pension fund in the U.S. to create an index that excludes or reduces holdings in the worst carbon emitters and shifts investments to lower emitting corporations. The increased allocation, …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… expenditures are the various forms of compensation for State employees and certain non-employees that are chargeable … . Regular Personal Service – Regular are salaries paid to State employees who are in annual salaried positions. SFS … 50101 Regular Employee – Base Salary Salaries paid to State employees who are in annual salaried positions. 50104 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-servicePlattekill Library – Budgeting Practices (2017M-95)
… The purpose of our audit was to determine whether the Library’s revenue and expenditure projections were reasonable … 2016 through February 16, 2017. Background The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. … Plattekill Library Budgeting Practices 2017M95 …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… over financial transactions and reports. The Treasurer does not perform bank reconciliations and does not submit an annual report. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Humphrey Fire District – Financial Controls (2014M-37)
… and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Leaves of Absence – State Police Plan
… Since service is usually not credited for any period of time you do not receive earnings, credit is not given for: … Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 5 and 6 members receive half credit for sick leave at half pay. Workers’ Compensation You will …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceMore About This Retirement Plan – Article 14 Benefits
… 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planTuxedo Union Free School District – Financial Condition (2015M-360)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Lake Placid Central School District – Claims Auditing (2016M-84)
… audit and approval of the corresponding claims. Not all claims were audited and approved prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for … 22, 2015. Background The Broome-Delaware-Tioga Board of Cooperative Educational Services is a public organization … BroomeDelawareTioga Board of Cooperative Educational Services BOCES Real Property …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyArkport Central School District – Payroll (2016M-338)
… Purpose of Audit The objective of our audit was to evaluate the accuracy of … Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in Allegany County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Greece Central School District – Retiree Health Insurance (2016M-54)
… records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee … Greece Central School District Retiree Health Insurance 2016M54 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Liberty Central School District – Financial Operations (2016M-25)
… approximately $42.9 million. Key Findings The unemployment insurance and retirement contribution reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… The purpose of our audit was to examine user access rights for the period July 1, 2014 through March 10, 2016. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $67.4 … users created new vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Utica Academy of Science Charter School – Purchasing (2015M-71)
… year, the School had approximately 240 enrolled students and budgeted appropriations totaled approximately $2.7 … made purchases after obtaining the necessary approvals and, if applicable, after obtaining the appropriate number of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Elmont Union Free School District – Financial Condition (2017M-82)
… The Elmont Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools … adopted budgets that appropriated a total of $19 million in fund balance to finance operations, none of which was …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82