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Opinion 2004-3
… discussed in the opinion. CITIES -- Tax Limit (exclusion for capital appropriations financed with non-property tax revenues); (exclusion for pay-as-you-go financing) CONSTITUTIONAL LAW -- Tax Limit … (1953 NYS Legislative Annual , p 312; see also First Report of the Comptroller's Committee on Constitutional Debt …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Buffalo Collegiate Charter School – Credit Cards (2022M-69)
Determine whether Buffalo Collegiate Charter School School credit card charges were properly approved adequately supported and for School purposes
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… or rationale for assigning them. Review fuel usage to monitor and identify unusual usage. Key Recommendations Establish policies to ensure that Town vehicle inventory records are accurate …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25State Agencies Bulletin No. 2033
… Summer Session as determined by the facility. Eligibility Status Contracts for 21P teachers will end on the last day of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2033-procedures-processing-2022-summer-session-payments-institution-teachersXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… level for time and cost which will be directly coded to projects by pay period. In order to meet the requirements detailing cost allocation and labor … hour tracking for grants and projects, it is necessary to interface Time and Labor systems with the SFS. The time, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityHiring Members with the Enhanced Report – Enhanced Reporting
… or retiree of one of the eight public retirement systems in New York State. If they are a NYSLRS member or retiree, … a pension from one of the eight public retirement systems in New York State. If your employee is an existing NYSLRS … a pension from one of the eight public retirement systems in New York State, you will report their days and salary so …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… on the Procurement Contract, including the lease contract number, unique Project ID and Activity ID, and payment terms. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… the economic and revenue damage New York has suffered. In the coming days, I look forward to hearing his proposals …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateCity of Lockport – Budget Review (B20-1-9)
… projected personnel turnover. This is not a conservative or appropriate budgeting method and could negatively affect …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9City of Lockport - Budget Review (B19-1-7)
… Two of the City’s collective bargaining agreements (CBAs) with various City employees are nearing settlement, therefore …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7New York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… for England have today written an open letter to ExxonMobil shareholders in advance of the ExxonMobil … in Dallas, Texas. The open letter calls on shareholders to join the two institutions, who lead engagement with … doubt that, at this time, ExxonMobil would be better able to form a more thoroughly tested and successful strategy, and …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersState Agencies Bulletin No. 1839
… Codes used to process the payments. Affected Employees Teachers in the Professional, Scientific and Technical … by the facility. Eligibility Status Contracts for 21P teachers will end on the last day of the academic year as … outlines the number of contract days for each Department. Retirement and Deduction Information For Calendar (CAL) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1839-new-procedures-processing-2020-summer-session-payments-institutionCUNY Bulletin No. CU-661
… Purpose The purpose of this bulletin is to notify agencies of health benefits rate changes for HIP … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY Central Office. … The purpose of this bulletin is to notify agencies of health benefits rate changes for HIP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-661-city-new-york-hip-hmo-health-insurance-rate-changesLowville Academy and Central School District - Claims Audit Process (2019M-154)
… purposes and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also … such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, … involved in the purchasing function. Develop procedures to provide additional guidance on the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… oversight by: Reviewing and approving proposals, bids, change orders and vendor requests for payment. Auditing …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239State Agencies Bulletin No. 302
… Purpose To provide a listing of employee addresses that do not meet … who have domestic non-bar code addresses. Advise employees to contact their local post office for a version of their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/302-npay766-employee-address-not-barcodeable-reportState Agencies Bulletin No. 2140
… Summer Session as determined by the facility. Eligibility Status: Contracts for 21P teachers will end on the last day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2140-procedures-processing-2023-summer-session-payments-institution-teachersDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… combined purchase prices of approximately $47,500 did not have required asset tags, were not on the inventory or …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… the Federal Government pays to the state) accrues for any covered program whereby a state pays out its own funds … the state pays to the Federal Government) is recorded for any covered program whereby the state receives federal funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilities