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Opinion 91-49
… This opinion represents the views of the Office of the State Comptroller at the time it was … §131-b(1) provides that a county legislative body "may, when satisfied that it is for the interest of the county... … of, inter alia , highway lands. As a general rule, when a statute commits a decision to a governing body and is …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Selected Safety and Security Equipment at Train Stations
… Purpose To determine whether the Staten Island Railway has taken appropriate action to ensure … and 43 Customer Assistance Intercoms (CAIs) (intended for customer use in emergencies) at an estimated cost of … an operational defect. When an alert lasts 15 minutes or more, the IT manager sends EEMD an email and a technician …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsHiring Members with the Enhanced Report – Enhanced Reporting
… Members or Retirees When hiring employees, it is important to ask the employee whether they are an existing member or … they are a NYSLRS member or retiree, you should ask them to provide their NYSLRS ID, if available. You would hire (not … the employee into a new employment instance if they have never worked at your location and they are: An existing …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportOpinion 95-27
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of claims for adjustments in the amount of State aid paid to a school district attributable to court orders or judgments) SCHOOL DISTRICTS -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Facilities Planning Bureau Project Review
… Purpose To determine if the State Education Department’s (Department) … almost $8.7 billion. The remaining 1,957 projects did not have associated estimated costs for a variety of reasons … backlog. According to District officials, these delays have impacted their ability to complete projects in a …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewDiNapoli: Local Sales Tax Growth Slows
… growth since the end of the 2008-09 recession, according to a report issued today by State Comptroller Thomas P. … times,” said DiNapoli. “When our local governments have slower-than-expected revenue growth, the results can … now and in the future. As the 2015 fiscal year unfolds, I recommend local leaders continue their vigilance in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… from the securities industry and have repercussions for our state and city budgets.” Securities industry … decline in profits in the first half of 2023 holds steady for the rest of the year, annual profits could fall to $24.7 … are generally that interest rates will remain elevated for some time, which could further increase borrowing costs …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022Opinion 94-9
… Construction Law, §60-a as official newspapers and to pay such publications for their services. Therefore, it is …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Town of Deerpark – Budget Review (B6-16-18)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Town of Deerpark – Budget Review (B6-15-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town's general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of Broome – Purchasing and Justice Court (2014M-255)
… practices and the Justice Court’s financial activity for the period January 1, 2013 through March 3, 2014. … function; instead each Department is responsible for making purchases. The Town maintains a Justice Court with … compliance with the Town’s procurement policies and used for proper Town purposes. The Board did not require …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255North Greenbush Common School District – Claims Auditing (2022M-112)
… and approved before payment from July 1, 2020 – October 2021. Individuals prohibited from serving as the claims … The District appointed a new claims auditor in October 2021. Of 50 claims reviewed totaling $1.4 million: 27 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112State Agencies Bulletin No. 1041
… Purpose To notify agencies that the maximum contribution limits for … dated January 13, 2011 (Institution) Background Pursuant to IRS Regulations, Section 457: The regular annual … of $22,000 in 2011. However, employees cannot choose to have both the “Retirement Catch-Up” and the “50 and Over …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1041-deferred-compensation-maximum-contribution-limits-calendar-year-2011State Agencies Bulletin No. 946
… Purpose To notify agencies that the maximum contribution limits for … 2010 will remain the same as 2009. Background Pursuant to IRS Regulations, Section 457: The regular annual … of $22,000 in 2010. However, employees cannot choose to have both the “Retirement Catch-Up” and the “50 and Over …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/946-deferred-compensation-maximum-contribution-limits-calendar-year-2010Safety of Seized Dogs
… Purpose To determine if the Department of Agriculture and Markets … (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The … is an immediate threat to the public safety; does not have an official identification tag while not on the owner’s …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsDiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… the city to address them. Other risks include: The city's pension fund earnings have been disappointing so far in the …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadDiNapoli: Potsdam Audit Finds Missing Court Funds
… records and pocketed cash receipts, according to State Comptroller Thomas P. DiNapoli. After finding the … state Justice Court Fund; and Take action to recover the money due to the town and state. Town officials, who … For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/towns/2014/potsdamjc.pdf DiNapoli …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 88-66
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the opinion. PERSONAL PROPERTY -- Computers (authority to copyright programs); (authority to market programs) -- … initially in the author or authors of the work," and "[i]n the case of a work made for hire, the employer ... is …
https://www.osc.ny.gov/legal-opinions/opinion-88-66XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… POLICIES This section provides an overview and guidance to Business Units regarding voucher workflow in the Accounts … comprehensive and transparent information. The final user to approve a voucher prior to submittal to the Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Advanced Therapeutic Concepts, Inc. (ATC) on its Consolidated Fiscal Reports (CFRs) were reasonable, … The audit included expenses claimed on ATC’s CFRs for the three fiscal years ended June 30, 2015. Background … Other Related Audits/Reports of Interest East River Child Development Center: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manual