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York Fire Department – Controls Over Financial Activities (2014M-112)
… York Fire Department Controls Over Financial Activities 2014M112 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Background The Clifton Park Volunteer Fire Department is a volunteer organization that comprises firefighters who … Fire District No. 1 in Saratoga County. The Department is governed by a Board of Directors, and the members elect a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… through May 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. The Town is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and … the Town to provide fire protection services. The Company is governed by an elected 12-member Executive Board. Expenses …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Background The Plymouth Volunteer Fire Department, which is governed by a Board consisting of four officers, is located in Chenango County and provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… July 31, 2015. Background The Town of Ausable is located in Clinton County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274CUNY Bulletin No. CU-599
… 6/22/12, City Laborers were not eligible for Paid Holidays and were paid double time for designated holidays only. Retroactively, effective January 1, 2017, this title is now eligible for eleven (11) paid Holidays per the Consent Determination and Carmelo Batista …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-599-cuny-retroactive-rate-increases-city-laborerOpinion 97-2
… bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board … who participates in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school … are not members of, and are not eligible to receive a retirement allowance from, a public retirement system. Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Selected Management and Operations Practices
… 469 of the Laws of 1989 requires the State Comptroller to conduct an audit of NYPA’s management practices at least … New York program according to statute, accurately reported job creation goals and other program metrics, and phased out … To determine whether NYPA managed the ReCharge New York …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesState Agencies Bulletin No. 996
… OSC’s automatic processing and to provide instructions for agency processing. Affected Employees Employees in the … State Legislature authorize the payment of the 4% increase for the payroll periods for which payment is made in paychecks dated June 3, 2010. … OSCs automatic processing and to provide instructions for agency processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/996-2010-salary-increases-employees-represented-civil-service-employeesOpinion 91-24
… or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWER SYSTEMS -- Contracts (to … cost of such a contract would be financed by the county in the same manner as other operation and maintenance costs incurred by the district. This is in reply to your inquiry concerning the authority of a town …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 2006-1
… CLAIMS -- Payments (of compensation prior to completion of payroll period) LOCAL LAWS -- Pre-emption (matters contained … -- Compensation (payment of prior to completion of payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for compensation of town officers and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 89-53
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … the active membership of each company. 1979 Opns St Comp No. 79-102, p 19 superseded to the extent inconsistent. You … and benefit of the fire department. In 1979 Opns St Comp No. 79-102, p 19, we concluded that the apportionment and …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND POLICE PROTECTION -- Police Department (establishment of position of deputy town police commissioner) TOWN BOARD -- … Whether a town board of a town which has established a police department and has …
https://www.osc.ny.gov/legal-opinions/opinion-90-15New Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… sources for the Metropolitan Transportation Authority (MTA) are not identified, the authority may have to raise … sharply in recent years, according to an analysis of the MTA’s financial plan released today by State Comptroller … prevent these possibilities from becoming reality, and the MTA must make the best use of its resources." DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… employment. Employment, Bonuses and Salaries The 195,100 jobs in the city’s securities industry, averaged through … for inflation). Employees in tech and information services industries have the second highest average salary in … tax revenues as the largest segment of financial services office space tenants in the city. The financial …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022DiNapoli: State's Fiscal Outlook Declines
… budget gaps underscore the importance of building up rainy day reserves and enhancing criteria for their use. At the end of SFY 2022-23, statutory rainy day reserves totaled $6.3 billion. The Enacted Budget … grew by $4 billion in SFY 2024-25, $5.3 billion in SFY 2025-26, and $6.3 billion in SFY 2026-27. The gaps are now …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesDiNapoli Releases Analysis of State Financial Plan
… After two years of extraordinary volatility in state finances, the State … 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal stability for the next … Making deposits to the rainy-day reserves on or ahead of schedule may help prevent disruptions in critical programs …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-plan