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Opinion 95-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the county and the cities with the approval of the State Comptroller. Section 1262(c) also provides that, in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Other Bulletin No. 55.1
… cancelled by OSC with the exception of percentage based dues and agency shop fees and the following: Code Description … Unemployment Ins Owed 442 Pre-Tax Adoption 475 CSEA Hourly Dues 500 Medicare Deficiency 501 Social Security Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilNYSLRS Announces Employer Contribution Rates for 2024-25
… Thomas P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System … Employer rates for NYSLRS are determined based on investment performance and actuarial assumptions … of required contributions vary by employer depending on factors such as the types of retirement benefit plans …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-massapequa.pdfAccounts Payable Advisory No. 73
… for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight … about the payment of sales tax and freight charges and how to enter the amounts in the voucher when applicable. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsState Comptroller DiNapoli Releases Municipal Audits
… because the director has the ability to procure and pay for goods or services that may not be for valid authority …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsAuditing Travel/Conference Claims – Travel and Conference Expense Management
… auditing process involves reviewing information contained in the claim/voucher packet, including appropriate approvals, … the general questions described below should be included in every examination of travel claims. 10 Was the travel … such as alcohol, concerts, shows, sporting events, in-room movies, etc.? Are there expenses the traveler incurred while …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsDiNapoli: MTA's Future Unthinkable Without Aid From Washington
… Comptroller Thomas P. DiNapoli released the following statement in response to the Metropolitan Transportation … State Comptroller Thomas P DiNapoli released the following statement in response to the Metropolitan Transportation …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washingtonState Agencies Bulletin No. 1301
… Employees Employees designated management or confidential in BU06, BU46, BU66 and BU79 who meet the eligibility … Eligibility Criteria Performance Advance Employees in graded positions (Grade 603-667) and NS positions (Grade … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1301-april-2013-management-and-confidential-mc-performance-advancesEast Irondequoit Central School District - Financial Management (2019M-28)
… surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also maintained 11 proper reserve … for one-time expenditures, paying down debt or applying it to the necessary property tax levy amount. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… activities. The Board did not review and approve all bills prior to payment or evidence their approval in the … Update the Constitution and by-laws to reflect all policy and procedural changes that have occurred since … and a current balance. Perform bank reconciliations of all bank accounts monthly and present them to the Board for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Opinion 2006-11
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of the store do not include the procurement, preparation or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and he or she does not …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11DiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… business practices that help protect long-term value. In Bangladesh, we’ve witnessed the devastating loss of life that …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksState Comptroller DiNapoli Releases Audits
… not properly administer certain incentive payments made to its employees. For the audit period reviewed, auditors … progress photographs, and reviewing fiscal documentation to monitor project progression. However, EFC's on-site … EFC does not perform site visits after project completion to determine if the grantee is properly maintaining the …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsTown of Bridgewater – Financial Operations (2013M-309)
… such as the improper allocation of real property and sales taxes among tax bases. In addition, separate general ledger …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309City of Newburgh -- Budget Review (B18-6-12)
… tax levy limit. Key Recommendations Adjust the retirement appropriation to reflect actual pension costs. Add $841,622 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Newburgh – Budget Review (B6-13-21)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Lockport -- Budget Review (B7-1-14)
… budget appear reasonable. The City did not appropriate any fund balance as a funding source in the 2018 general, water, … by at least $300,000. Key Recommendations The Common Council should consider whether the unrestricted fund balance … to meet any unanticipated expenditures that the 2018 contingency appropriation would not fund. City officials …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Food Metrics Implementation
… food dollars are spent and identifying opportunities for additional purchases of local foods. The intent of the … in the acquisition process. OGS is also responsible for tracking data on State agencies’ food purchases – both from inside and outside the State – and for providing a Food Metrics Annual Report to the Governor …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … the board consistently adopted budgets that included real property tax increases to finance the department’s requests …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2