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Compliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… to schools on how to report incidents; improved its site visit processes to help enhance school safety and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followCity of Long Beach – Budget Review (B18-7-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … or resolve recommendations from our budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Troy – Budget Review (B5-14-23)
… capital expenditures. Due to a change in accounting for retirement expenditures, the City will be required to recognize increased retirement costs in future years. The City’s proposed budget … related to the Combined Sewer Overflows Long Term Control Plan. The City should develop a plan to mitigate any …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23State Agencies Bulletin No. 778
… agencies that the use of fixed amounts or percentages for tax withholdings that are entered into PayServ does not … Background There are State employees whose current tax withholdings in PayServ are based on a fixed amount or … According to Internal Revenue Service Publication 505 (Tax Withholding and Estimated Tax), page 3: “Form W-4 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingOpinion 2007-3
… GENERAL MUNICIPAL LAW §207-m: A village chief of police is not entitled to benefits under General Municipal Law … ranking subordinate in the village police department who is in a bargaining unit has not been increased on or after August 2, 1999. This is in reply to your inquiry concerning the requirements for …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 95-10
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … encompass the shore" ( Mix v Tice , 164 Misc 261, 298 NYS 441). Therefore, it is our opinion that, in relation to a … Law, §1500[h]; 19 NYCRR 200.11). You may wish to contact that agency for further information in this regard. … …
https://www.osc.ny.gov/legal-opinions/opinion-95-10State Agencies Bulletin No. 1652
… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1652-managementconfidential-mc-final-1-parity-increase-effective-april-2018Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… District (District) officials provided proper oversight of extra-classroom activity (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsOpinion 92-15
… LAW, §207-c; WORKERS' COMPENSATION LAW, §30(3): When a deputy sheriff is partially disabled as a result of a line-of-duty injury and an earlier injury … It is well established that section 207-c benefits must be provided in the case of partial disability (see Rosato v …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 88-36
… v United States (774 F2d 414), the court upheld an Internal Revenue Service disallowance of a deduction of …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 88-19
… of commencing legal action to enjoin a private corporation from using property within the town for a landfill. You … you inquire whether the town can accept a gift of money from the citizens group to help defray legal expenses. … its rights or property." As was discussed in 1979 Opns St Comp No. 79-651, p 127, however, this authority does not, as …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Employer Projected 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 the balance of your Reserve Fund, which would impact the maximum amount …
https://www.osc.ny.gov/retirement/employers/employer-projected-invoiceOpinion 91-57
… library and presently maintains a separate bank account for those moneys. You indicate that the village believes that … The treasurer would maintain separate accounting records for the library fund moneys and the library fund moneys would … Section 259(1) of the Education Law requires that taxes for library purposes be levied and collected annually with …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 2002-11
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … award program that provides points for participation in department responses, a volunteer firefighter must be … of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the General Municipal Law, and an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Opinion 88-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (General Municipal Law, §800[3]). In your letter, you state that the board member would refrain from participating …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Other Bulletin No. 10
… Salary Increase for eligible employees whose Pay Basis Code is ANN or HRY as follows: OSC will automatically insert … to reflect the Salary Increase using the Action/Reason code of PAY/SAC (Pay Rate Change/Mass Salary Increase) for … to reflect the Salary Increase using the Action/Reason code of PAY/CSL (Pay Rate Change/Correct Salary) for annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-10-april-1-2010-salary-increase-suny-construction-fundState Agencies Bulletin No. 1921
… payments as a part of the 2015-2019 APSU Retroactive Salary Increases. Effective Dates The April 2019 Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
New York City is projecting a $34 billion surplus for city fiscal year FY 2021 because of betterthanprojected revenues from income and corporate taxes debt service savings from lower interest rates and a deferral of labor costs to FY 2022
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… New York state’s economic development programs, has failed to fully evaluate most of its programs to determine if they are boosting the state’s economy and promoting promised job and business growth, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programs