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Opinion 98-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. BOND AND NOTES -- Periods of Probable Usefulness (replacement of fire chiefs' cars); …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Glossary
… year and reportable under the same property type. For example, 4 quarterly dividends can be reported as one item. …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryDiNapoli Announces State Contract and Payment Actions for April 2017
… independent audits also help ensure payments are free from fraud, waste and improprieties. The Comptroller's office … $2.6 billion for 2.3 million personal income tax refunds. $115.1 million for 43,000 corporate and other refunds. $15.4 … Corporation $420,000 to Buffalo Bills Inc. for game day operations of the professional football team. $294,000 to …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017VendRep System Guide for Agency Users
… assigned roles which permit them to perform certain tasks in the VendRep System. Roles within the System are meant to reflect the role a user plays in an organization and only allows the user to complete tasks … select the questionnaire listed under Active Certified Form and click "View" At the Form Overview page, click “View” …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-agency-usersState Agencies Bulletin No. 2347
… is to provide agency instructions for processing the 2025 Institution Teacher Summer Session Payments. Affected … or Confidential in BU06 who work Summer Session in 2025 are affected. Background: Pursuant to CSL Article 8, … fall of 2025 must be terminated effective 09/01/2025. 2025-2026 Academic Year: All procedures for the 2025-2026 academic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2347-procedures-processing-2025-summer-session-payments-institution-teachersOpinion 92-18
… generation fee) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(9-a); TOWN LAW, §§81[1][h], 220[5], 221: A town which … the fee may be billed separately for the period beginning January 1, 1992 or, if the fee may not be billed … facilities (see Municipal Home Rule, §10[1][ii][a][9-a]; Opn No. 86-88, supra ). In order for the proposed solid …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Reporting Resources
… Handbook Abandoned Property Law National Association of Unclaimed Property Administrators (NAUPA) Voluntary … on demand - Coming Soon! … Resources for holders of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resourcesDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… with two counts of grand larceny in the third degree (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of falsifying business records in the first degree (class E felony) for allegedly stealing nearly $50,000 in …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… previously served the Fund as Director of Absolute Return Strategies. “Anastasia’s talent and varied financial …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerDivision of Housing and Community Renewal Bulletin No. DH-22
… Employees Employees represented by Bargaining Unit 67 in the Division of Housing and Community Renewal Background Pursuant to Chapter 111 of the Laws of 2006 which provides for a change to the rules …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesState Agencies Bulletin No. 1702
… operate on the New York State Fiscal Year (April 1st to March 31st) but should instead have a plan year that operates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… internal controls over the District’s financial operations for the period January 1, 2012, to March 18, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $234,000 for the 2012 fiscal year. Key Findings The District does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… of our audit was to review the Sullivan County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) … form to the County Clerk of the Legislature, detailing any business interests; however, the County does not unseal and … seeking SCIDA assistance. … Sullivan County Industrial Development Agency PILOT Program 2013M161 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Sherry Hamilton. She was charged with grand larceny in the third degree, a class D felony, after an audit and … court on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for … said DiNapoli. “It’s unfortunate that our staff continues to uncover these types of cases, but the public can be sure …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… general fund budget totaled $530,523 for the 2013 fiscal year. Key Findings The District’s financial position has … financial reports that detail the adopted budget and year-to-date revenues and expenditures on a quarterly basis. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 1308
… SFS must be briefly taken offline at the end of March 2014. As a result of this blackout period, agency and OSC actions are … Action Cost Center updates in SFS must be completed by March 21, 2014 , prior to the start of the Fiscal Year End …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Security and Effectiveness of … effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … We found that ITS and the Department were not in compliance with Payment Card Industry (PCI) Data Security …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsState Agencies Bulletin No. 1125
… “900-999” in positions 1-3 SSNs with the number “666” or “000” in positions 1-3 SSNs with the number “00” in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-edits