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Opinion 88-56
… This opinion represents the views of the Office of the State Comptroller at the time it was … of such contract and (2) the duties of such employment do not directly involve the procurement, preparation or … since the exception in section 802(1)(b) applies only when a municipal officer or employee has an interest in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-5
… bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); … officials. A town has power under an established health plan to reduce benefits for retirees and for persons eligible … to retire but not yet retired. STATE CONSTITUTION, ARTICLE V, §7: Health insurance benefits are not within the …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 88-24
… INTEREST -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, §800(3)(a): Town board member has an interest in a contract with the town where she and her husband are reimbursed for …
https://www.osc.ny.gov/legal-opinions/opinion-88-24State Comptroller DiNapoli Releases Audits
… 2021, found the Department of Taxation and Finance could do more to ensure sales tax vendors that are required to register do so. Auditors identified vendors that were denied a COA but …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Analysis of State Financial Plan
… disbursements in SFY 2022-23 of $222.2 billion from All Funds, including $122.7 billion from State Operating Funds. General Fund disbursements (including transfers to other funds) are projected by DOB to total $96.1 billion in SFY …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planState Agencies Bulletin No. 174
… Bonus overtime code for employees who received the Bonus payment effective 3/31/00. Verifications for Agencies using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesState Agencies Bulletin No. 2021
… split up overtime earned before 11:00 pm on 03/09/2022 from overtime earned at or after 11:00 pm on 03/09/2022 due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2021-pilot-program-establishing-temporary-overtime-rate-employees-certainXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… Financial System (SFS) has added functionality to allow for the management of Real Estate assets and leases. This … the creation of vouchers in the Accounts Payable module for leases utilizing the SFS Real Estate module. Scheduling … Office of General Services (OGS) and OGS-managed leases. For more information on the Real Estate module and its impact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersState Agencies Bulletin No. 1986
… This bulletin is superseded by Payroll Bulletin No. 1986.2 . Purpose The purpose of this … overtime rate for employees in certain titles represented by PEF or CSEA working at OMH. Affected Employees Employees … to implementation of the pilot program unless extended by mutual agreement of the parties. The overtime factor used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1986-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Audits
… is the second largest tax amount collected annually. Taxable online sales have been rising with an acceleration of … sales taxes, yet continued to operate and likely made taxable sales, as well as unregistered vendors that submitted sales tax returns showing taxable sales. For the two samples of 50 and 43 vendors …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… recently enacted fiscal year 2016-17 state budget includes a $1.4 billion increase in school aid, as well as increases … disbursements, receipts and debt should be made available when the Division of the Budget (DOB) issues its updated … to recoup debt-related savings. In addition, the budget does not include $240 million in proposed funding for …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andBarnard Fire Department – Financial Controls (2015M-134)
… 1, 2013 through December 31, 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe … Board of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue services for the District’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… of the Department’s units. The Treasurer did not file IRS Form 990 to the United States Treasury Department, as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… Purpose To determine the extent of implementation of the three … New York City, persons convicted of DWI who are sentenced to a conditional discharge are monitored by the Queens County …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followCity of Olean – Budget Review (B1-14-1)
… The City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll processing for the … Mayor and six Councilors. Key Findings City officials did not ensure that internal controls over payroll processing … from the computerized payroll system that lists the gross pay for each individual employee separated by appropriation …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207State Agencies Bulletin No. 1522
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2016. Legal Reference … Licensure and Exam Fee Reimbursement Program Effective Date(s) Administration paychecks dated November 30, 2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016State Agencies Bulletin No. 1436
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2015. Legal Reference … Licensure and Exam Fee Reimbursement Program Effective Date(s) Administration paychecks dated December 2, 2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015Contract Advisory No. 12
… grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants Gateway system (Gateway). The e-Documents system will also be … have been created in the Statewide Financial System (SFS) for use with Gateway contracts. In addition to determining …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsCUNY Bulletin No. CU-315
… Purpose To explain procedures for entering payments into the Time … Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … paycheck or direct deposit advice dated January 3, 2008, Pay Period 19L/20C Agency Payment Processing Instructions To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-315-cuny-health-benefits-buy-out-waiver-program-payment-cycle