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Opinion 90-41
… or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines … properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees may construct sewers and … is in reply to your inquiry concerning the propriety of a village assessing the cost of an extension to an existing …
https://www.osc.ny.gov/legal-opinions/opinion-90-41XI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… the number of hours worked and the amount paid to the contractor by the State as compensation for work performed by … any persons working under any subcontracts with the state contractor. CONTRACTS FOR CONSULTING SERVICE The definition … must include the New York State Consultant Services Contractor's Planned Employment form ( AC 3271-S ) in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureCUNY Bulletin No. CU-819
… Helper titles. Affected Employees: CUNY employees in the titles of Steamfitter and Steamfitter’s Helper are affected. Background: A Consent Determination was entered and filed on 12/16/2024 … must submit the following: For all rate increases, request a Pay Change using the Action/Reason code of PAY/CRT (Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-819-cuny-retroactive-rate-increases-steamfitter-andCUNY Bulletin No. CU-808
… Carpenter Titles. Affected Employees: CUNY employees in the titles of Carpenter and Supervisor Carpenter are affected. Background: A Consent Determination was entered and filed on 08/28/2024 … must submit the following: For all rate increases, request a Pay Change using the Action/Reason code of PAY/CRT (Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-808-cuny-retroactive-rate-increases-carpenter-and-supervisorState Comptroller DiNapoli Releases Audits
… new applications to facilitate course scheduling and registration; offered more online, hybrid, weekend, and … Children’s Association of Southern New York, Inc. (HCA), a Johnson City-based not-for-profit organization, is … and four years. For the fiscal year ended June 30, 2018, HCA reported approximately $1.9 million in reimbursable costs …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… manage the district’s fund balance and reserves. As a result, the district levied more taxes than needed to fund … by an average of $4.1 million, totaling $16.5 million. In addition, the district appropriated fund balance at an … surplus in each of those years averaging $1.1 million. As a result, the appropriated fund balance was not used to fund …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… medical equipment (DME) – wheelchairs, for example – as a benefit of the program. Some DME items are available on a monthly rental basis, subject to caps; when the cap is … for DME rentals that exceeded established monthly caps. In addition, noting that Medicare imposes a 36-month cap on …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… in 2020, and the public outcry over the killings of other Black men and women, many publicly traded corporations spoke … ethnicity and gender of their workforce, including senior management, with the U.S. Equal Employment Opportunity … year, but over time, by comparing how representation of Black women, for example, has changed in a given job category …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionDomestic Violence Awareness, Prevention, and Assistance Programs
… and publishing the State’s Gender-Based Violence Dashboard (Dashboard) with the primary goal of reporting relevant data …
https://www.osc.ny.gov/state-agencies/audits/2026/07/01/domestic-violence-awareness-prevention-and-assistance-programsState Agencies Bulletin No. 1845
… Employees with the following criteria are affected: Home Address is not in New York City but Local Tax Data … with an effective date on or before the employee’s next check date; Correct the Local Tax Data page on the new row … to check the residence box and populate the Locality, Tax Status, Local Withholding Allowances and Additional Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataOne-Year FAE – Special 20- and 25-Year Plans
… Eligibility Tier 2, 3 (Article 11) and 5 members are eligible for this benefit if your employer adopted it. Tier 6 members are only eligible for this benefit if your employer adopted … retire. The types of payments included in a one-year FAE are the same as the types of payments included in a …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… campuses, on city streets, and online have no place in our society. Antisemitism, Islamophobia and hate directed at any community must be denounced in all their forms. We cannot and will not tolerate intimidation in any community or at any institution. "I fully support …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good … Key Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… education financial activity was not accounted for in the correct fund. Certain literacy program revenue was … did not always properly record literacy program revenue in the correct fiscal year. Key Recommendations Properly account for community education activity in the general fund. Accurately record revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationCity of Mechanicville – Audit Follow-Up (2012M-162-F)
… was to assess the City’s progress, as of January 2015, in implementing our recommendations in the audit report released in February 2013. Background The … 5,200 residents. The City’s government is organized under a City Council, which comprises five elected Commissioners, …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fUnadilla Valley Central School District – Special Education Services (2016M-47)
… whether the District provided special education services in a cost-effective manner for the period July 1, 2013 through … special education services to District students in a cost-effective manner and saved the District a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mOpinion 89-41
… This opinion represents the views of the Office of the State Comptroller at the time … program); (referendum requirement); (necessity of public hearing) VOLUNTEER FIREFIGHTERS -- Service Award Program … of); (referendum requirement); (necessity of public hearing) GENERAL MUNICIPAL LAW, §216; TOWN LAW, §179: A …
https://www.osc.ny.gov/legal-opinions/opinion-89-41II.3.A Planning – II. New York State Financial Accounting
… expected fiscal constraints, and informs agencies of the schedule for submitting requests to the Division of the … with copies provided to the legislative fiscal committees. Examination units within DOB then analyze the agency requests … definition of agency priorities. By the end of October, examination units have also usually determined funding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningXVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further divided into fund types. A fund type is the grouping of all funds of … New York State has three broad fund categories that are further divided into fund types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Agencies Bulletin No. 2281
… while appointed to one of the following titles: Park Police Officer Park Police Officer SL Sergeant Park Police Lieutenant Park … Absence/SKL (Sick Leave) Paid Leave of Absence/MLS (Paid Military Stipend Leave, and Leave of Absence, MLS (Unpaid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2281-2024-clothing-allowance-certain-agency-police-service-unit-apsu