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Opinion 92-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer firemen's benevolent associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-92-7State Agencies Bulletin No. 917
… and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting … will be paid based on the actual number of days (excluding pass days) within the teacher’s academic year. Biweekly … requesting a change in Pay Basis Code effective 9/1/09. E-mail the form to the Position Management mailbox. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/917-restoration-contract-pay-and-additional-pay-21p-institution-teachersNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… Objective To determine whether participating organizations and members are paying excessively for dual Empire Plan Family coverage. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageFederal Aid Received by NYS Local Governments and School Districts under the Coronavirus Response and Relief Supplemental Appropriations Act and the American Rescue Plan Act
Federal Aid Received by NYS Local Governments and School Districts under the Coronavirus Response and Relief Supplemental Appropriations Act and the American Rescue Plan Act
https://www.osc.ny.gov/files/local-government/publications/pdf/american-rescue-plan-and-crrsa-guidance.pdfNew York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdfNew York State School Safety: A Statewide and Regional Review
A statewide and regional review of the information reported by New York State’s public school districts on violent and disruptive incidents and expenditures.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-school-safety-statewide-regional-review.pdfRoadmap for State Debt Reform
State debt levels and processes have been debated in New York for many years. New York’s high and growing debt burden and its impact on taxpayers have been points of concern for the State’s budget practices.
https://www.osc.ny.gov/files/reports/pdf/roadmap-for-state-debt-reform.pdfComptroller DiNapoli Releases State Audits
… reporting and determining reasonable cost. New York State Energy Research and Development Authority (NYSERDA): Accounts … to a deferred collection schedule established in October 2011 by the Public Service Commission for utility charges … of Temporary and Disability Assistance (OTDA): Internal Control System Components (2015-S-4) Auditors found the …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsDiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… and their ecosystem. Contaminants can make a river, stream, lake or shoreline unfit for swimming or fishing, and … water quality through projects such as rain gardens and stream bank stabilization. The New York State Clean Water …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeDiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Albany County Probation Department , Town of Java and the Virgil Fire District . “In today’s fiscal climate, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-416
To explain processing of the 2010 Prepaid Legal Service Benefit for tax purposes
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-416-prepaid-legal-service-benefit-cuny-employeesOpinion 89-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … issued in book-entry form, which are registered in the name of the village, under the "Treasury Direct" program. … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… Background The Town of Berlin is located Rensselaer County and has a population of approximately 1,880. The Town is … The duties related to water district billing, collecting and recordkeeping were not adequately segregated. The Board … did not perform an annual audit of the clerk’s records and reports. Key Recommendations Establish compensating …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Cicero Fire District – Financial Condition (2023M-132)
… contained the necessary information it needed to properly monitor the District’s financial condition and fund balance. … If the Board does not adequately control expenditures and monitor and rebuild the District’s fund balance, there is a … Length of Service Award Program (LOSAP). Effectively monitor available fund balance, resulting in the unrestricted …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132City of Glen Cove – Budget Review (B7-15-17)
… review was to determine whether the significant revenue and expenditure projections in the City’s preliminary budget for the 2016 fiscal year are reasonable. Background The City … nonrecurring revenues, such as proceeds from the sale of real property, to fund recurring operating expenditures. The …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended … activities is not illustrated. … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsOpinion 92-52
… regarding the merits of this legislation. May 8, 1992 Stephen G. Limmer, Esq., Counsel Water Authority of Great …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Accessibility for People With Disabilities
… tension, and heart rate – all of which are risk factors for cardiovascular disease – as well as mental wellness … to parks and historic sites within the State is important for all citizens including those with a disability. The … instances where the agency’s website and/or accessibility signage at parks contained seemingly erroneous information. …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesOversight of Campus Foundations (Follow-Up)
… assets totaling $2.3 billion. Two foundations, Stony Brook Foundation, Inc. (SBF) and University at Buffalo Foundation, … its oversight of campus foundations. For example, UCO did not ensure each campus had an executed contract with its … and resources on behalf of the campuses. OUA also did not obtain and review available information that the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… have positioned New York City’s securities industry for a good year despite recent economic developments, according to … that Wall Street’s robust first half will result in a good year. The securities industry continues to be a major … half of 2015. Nonetheless, the industry may still have a good year given the strong first half. As of August 2015, …
https://www.osc.ny.gov/press/releases/0215/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-start