Search
Special 20-Year Plan for Investigators in the Office of a District Attorney (Sections 89-d and 89-d(m))
Information for members about special 20 year retirement plan for Tier 1 and Tier 2 investigators assigned to the office of a district attorney
https://www.osc.ny.gov/retirement/publications/special-20-year-plan-investigators-office-district-attorney-sections-89-d-and-89-dmBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
Determine whether credit card and travel expenditures were properly approved, supported by adequate documentation and a proper use of District money.
https://www.osc.ny.gov/files/local-government/audits/pdf/brighton-district-5-2018-60.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… city’s proposed budget also includes the Yonkers Public School District’s budget. The review found the district’s proposed budget is structurally unbalanced with a …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-645
To provide agency instructions for reporting the rate increases and adjustments for miscellaneous earnings
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-645-cuny-retroactive-salary-rate-increases-city-laborerOpinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for recording satisfaction of mortgage) CIVIL PRACTICE LAW AND RULES, §§8017, 8021; SOCIAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Unified Court System Bulletin No. UCS-315
… describe new Time Entry Earnings codes used for the Annual Leave and/or Compensatory Time Exchange Program for eligible … will be made no later than October 31 st of the given year. The exchange must be in full-day increments based on … Date: Enrollment date as determined by the UCS Earnings End Date: Same as Earnings Begin Date Earnings Code: JVX, JCX …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programNew York Local Government Assistance Corporation
… 1990, the New York Local Government Assistance Corporation’s (“Corporation” or “LGAC”) mission consists of three main … issuance of such LGAC bonds) to help eliminate the State’s reliance on the annual issuance of intra-year tax and … fiscal year. All Prior Meetings Board of Directors Date Agenda Meeting Notice Adopted Minutes June 9, 2022 Agenda …
https://www.osc.ny.gov/debt/lgacOpinion 2000-1
… in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- Appropriations and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Reporting Tax Abatements as Required by GASB Statement No. 77
The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.
https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdfAccount Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdfFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfSpecial Report Update: Education Revenues and Expenditures With a Highlight on Special Education for Regions Outside New York City
This report provides regional analysis of certain financial and demographic data for New York’s school districts outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/education-revenues-and-expenditures.pdfSchool for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59) 90-Day Response
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59-response.pdfOversight of Chronic Absenteeism (2017-S-52)
To determine if the New York State Education Department has taken actions to address chronic absenteeism within New York school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s52.pdfOversight of Chronic Absenteeism (2017-S-52) 90-Day Response
To determine if the New York State Education Department has taken actions to address chronic absenteeism within New York school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s52-response.pdfOversight of School Fire Safety Compliance (2015-S-86), 90-Day Response
To determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s86-response.pdfTown of Johnsburg – North Creek Water District Charges (2023M-25)
audit, town, johnsburg
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/johnsburg-town-2023-51.pdfMeridale Rural Fire District - Management of Fund Balance (2018M-178)
Determine whether the Board properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-rural.pdfSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
Determine whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were deposited, recorded and reported and disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/delhi-joint-district-2020-142.pdf