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Opinion 2002-7
… monies from reserve fund) EDUCATION LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The expenditure of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Village of Washingtonville – Budget Review (B25-6-1)
… or notes are issued. Under LFL Section 10.10(d), when a village is authorized by a special or general law to incur debt to liquidate an … tentative budget includes a tax levy of $5.4 million. Similar to the revenue and expenditure estimates, the lack of …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Opinion 94-19
… such issue of bonds at maturity unless the municipality, school district or district corporation issuing such bonds … the amount of money actually received by municipalities, school districts and fire districts for obligations sold at a …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… select real property tax exemptions. Key Findings We reviewed properties with 147 agricultural, non-profit and …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Cuyler – Town Clerk Operations (2017M-207)
… accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through May 16, … 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 were deposited up to … days after the total exceeds $250. Ensure that all real property tax collections are deposited within 24 hours. … …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Pine Valley Central School District - Financial Management (2019M-35)
… Adopt annual budgets that include reasonable estimates for appropriations. Reduce surplus fund balance to within the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35XII.8.B Matching – XII. Expenditures
… in the Statewide Financial System (SFS) that compares a voucher to a purchase order referenced on the voucher. Where applicable, … that failed matching and (2) resolving match exceptions by updating the voucher via bulkload. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingDiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… on Jewish Poverty (“Met Council”), has been sentenced to 18 months in jail. Ross also paid $534,000 in restitution to Met Council and agreed to a judgment against him in the amount of $956,000 in favor …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerSUNY Bulletin No. SU-246
… taxable gross and will be reported on the employee’s Form W-2. Undeliverable Checks If the agency has made an … 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-university-new-york/su-246-april-2017-state-university-new-york-suny-management-andState Agencies Bulletin No. 1837.2
… codes QC1 and related NRA codes will be activated in 2021 Overpayments due to delays in processing COVID-19 paid … of hours to pay to a part-time employee who works a varied schedule. Attached are examples of Time Entry transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18372-payroll-processing-instructions-employees-utilizing-covid-19-leaveDiNapoli Expands Anti-Corruption Initiative
… initiative and created a new Division of Investigations to build on efforts which resulted in 30 arrests and the … parks and recreation director. Sheingold’s salary is $150,000. Anyone with additional information on public corruption is encouraged to contact the Comptroller’s office by calling …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeOpinion 95-21
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … hearing to consolidate (19 Opns St Comp, 1963, p 64). If a proper petition is filed, however, the town board … "shall" call a public hearing ( id .). In either case, if the town board, after the public hearing, determines that …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Books and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2013. Background Books and Rattles is a New York City-based for-profit organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, 2014. Background Aim High is a not-for-profit … such costs be disallowed. These ineligible costs included $22,139 in personal service costs and $594,767 in other than …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualDiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… New York City lags behind the rest of the state and nation in regaining the jobs lost from the onset of the pandemic in March and April 2020, according to an analysis on the … the shock of the pandemic shutting down many businesses in early 2020, and it has not fully regained these jobs,” …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceOpinion 90-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to … the adoption by a village of a local law providing for payment or distribution of foreign fire insurance moneys in a …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 2002-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … department sports or recreational teams); (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 90-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire insurance tax moneys. The distribution and use of foreign fire insurance tax moneys are governed generally …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Bank Street College of Education – Compliance With the Reimbursable Cost Manual
… school year, the Center reported serving 73 children in its SEIT program and 24 children in its Preschool Integrated Special Class program. Bank … 30, 2014, Bank Street reported approximately $2.3 million in reimbursable costs for the audited cost-based programs. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualVendRep System Guide for Vendors
… column header. Back to top Change My Password Click "My Apps" in the upper right corner of any screen, and then …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-vendors