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XVI.4.A Cash and Investments – XVI. Financial Reporting
… State holds investments both for its own benefit and as an agent for other parties. Major investment programs conducted … public benefit corporations also have large investment holdings. The three major policy issues relating to deposits … at the end of the period that are uninsured, not registered in the name of the government, and held by either …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsOpinion 2000-14
… AGREEMENTS -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity … may make annual payments into a tax deferred annuity program for its teachers …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 92-56
… for use of private automobile on official business) WORDS AND PHRASES -- "Terms and conditions of employment" (as … that a similar meaning attaches to the use of similar words as they appear in statutes of similar import and …
https://www.osc.ny.gov/legal-opinions/opinion-92-56State Agencies Bulletin No. 618
… Purpose To inform agencies of the new procedure which will default work schedules depending … To inform agencies of the new procedure which will default work schedules depending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeEligibility, the Benefit and Filing – Career Plan
… of your FAS for each year of service credit. If you made voluntary annuity savings contributions, your benefit will also include an annuity … annuity savings contributions. Maximum Benefit The maximum pension payable to Tier 2, 3, 5 and 6 members is the benefit …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingOpinion 96-15
… or statutory amendments that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment … and planning function) TOWN LAW, §§121, 138, 261: The amount necessary to pay a judgment arising from the conduct … would always be a townwide charge because section 121 does not require or permit the cost of a judgment to be …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 98-23
… village-wide maximum speed limit of twenty-five miles per hour ("m.p.h.") and, if it may not, whether any particular … ... village higher or lower than the fifty-five miles per hour maximum statutory limit. No such speed limit applicable … village shall be established at less than thirty miles per hour. No such speed limit applicable on or along designated …
https://www.osc.ny.gov/legal-opinions/opinion-98-23State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… gotten worse and hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlMaximus, Inc.
… procurement procedures when officials directed Maximus, Inc. (Maximus) to purchase approximately $170,000 in printing …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… School District (District) officials adequately managed and monitored nonstudent network user accounts to help … to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … is no longer needed. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody and … action. Appendix B includes our comments on issues raised in the Library’s response letter. …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Harpursville Central School District - Financial Condition (2018M-120)
… District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance … trends, resulting in expenditure and revenue variances of 3 percent and 1 percent, respectively. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The … not use an appropriate process when selling and acquiring property, resulting in the likely expenditure of more money … Town of Aurora Real Property Acquisition and Sale 2018M64 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District … properly issued and accounted for debt issued for new bus acquisitions. Key Findings The District did not apply for all transportation State aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … The Board could improve its monitoring and verification of project performance related to job creation and capital … tax exemptions that exceeded approved amounts by a total of $173,446. Of this amount, officials properly recaptured …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectCity of Middletown – Payroll and Leave Benefits (2024M-26)
… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … City officials disagreed with certain aspects of our findings but indicated they have initiated or plan to … Determine whether City of Middletown City officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Southampton Union Free School District – Financial Management (2024M-43)
… Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund … annual budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have … the Southampton Union Free School District District Board of Education Board and officials effectively managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… audited claims for Village expenditures prior to payment and to determine whether Village officials ensured that leave accruals and payments were calculated correctly for the period June 1, … Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Chenango Valley Central School District -- Budget Review (B18-4-3)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget … results of our review, we found the significant revenue and expenditure estimates in the District’s proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6