Search
State Comptroller DiNapoli Releases Municipal Audits
… actions. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… were impacted more severely than those throughout the rest of the state during the entire year. Because the city was hit … the second quarter, compared to 19 percent for the rest of the state, and double-digit declines continued in the … depend heavily on sales taxes as a major source of revenue, but as New Yorkers stayed home and bought less in …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020State Agencies Bulletin No. 1956
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public Service participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021College at Buffalo – Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the … who was responsible for team travel expenses associated with in-state and out-of-state sporting events, including …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesState Agencies Bulletin No. 1864
… and Exam Fee Reimbursement Program or who used Empire Star Public Service awards for certification, license or exam … informing them of the tax implications. CSEA and Empire Star Public Service Awards: CSEA and Empire Star Public Service participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020Housing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… of the two recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment … of the two recommendations included in our initial audit report Housing Trust Fund Corporation Internal Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityProjected Invoice
… an estimated maximum amount to amortize, regardless of whether you participate in the Contribution Stabilization … Contribution Stabilization Program . For participants of these programs, this does not account for your Reserve … options 41J and 341J refer to Sections 41(j) and 341(j) of the Retirement and Social Security Law (RSSL), which allow …
https://www.osc.ny.gov/retirement/employers/projected-invoiceState Agencies Bulletin No. 1836
… superseded by Payroll Bulletin 1836.1 Purpose The purpose of this bulletin is to describe new Time Entry Earns codes to … in Executive Agencies who work overtime due to events of the COVID-19 health crisis are affected. Background Pursuant to Division of the Budget (DOB) Bulletin H-0501 (Revised) issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1836-reporting-overtime-related-covid-19College of Fredonia – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesState Comptroller DiNapoli Releases Audits
… Children and Family Services (OCFS): Oversight of Direct Placement of Children (Follow-Up) (2021-F-6) An audit issued … that OCFS did not maintain adequate oversight of direct placement to ensure that Local Departments of Social Service … for Local Districts to follow in supervising all direct placement cases as it has for similar child welfare services, …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49% of the … duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 96-23
… Exemption (of towns from court fees) TOWNS -- Liability (for court fees) CIVIL PRACTICE LAW AND RULES, §8017: Section … fees which clerks are required to charge or collect. This is in reply to an inquiry from your office requesting an … the county, or an agency or officer thereof acting in an official capacity nor for furnishing a transcript, …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their … such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Borrowing Against Your Contributions – En-Con Police Officers Plan
… You must be in active service and have one year of member service credit. You repay each outstanding loan … you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, the loan …
https://www.osc.ny.gov/retirement/publications/1822/borrowing-against-your-contributionsCommunity College Safety Reporting (2015-MS-2)
… publishing all of the required campus security policy and procedure statements or meeting all of the required reporting … law. Key Recommendations Include all required policy and procedure statements and reporting requirements in the …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1) 180-Day Response
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1-response.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfOpinion 89-31
… of a city may bring a petition to remove an elected city official through recall election. Under such a procedure, a city official would be removed from office before the end of his … recognize the right of the electorate to remove an elected official by recall election have done so by means of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-31College of Optometry – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a Statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesOpinion 93-25
… continuous and uninterrupted public use as a street for 10 years or more, and the village has continuously …
https://www.osc.ny.gov/legal-opinions/opinion-93-25