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Improved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements
The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.
https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdfDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… basic accounting records for the city’s cash, assets, outstanding debt and available fund balance. In addition, … fiscal year through the 2012-13 fiscal year, the city’s outstanding Bond Anticipation Notes increased by more than …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… careful short- and long-term budget planning is needed for the district to avoid a worsening financial situation.” … the school district in “significant fiscal stress” for both 2013-14 and 2014-15 fiscal years. The school did not … internal controls to protect district resources; Ensure all health insurance plan participants pay their portion of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsOpinion 89-24
… CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board member holding position in state teachers … state teachers association); (school board member owning college entrance counselling and tutoring business) EDUCATION LAW, §2103(4); General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-24New York’s Economy and Finances in the COVID-19 Era
… updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … PUA and PEUC are entirely federally funded, New York State employers pay UI taxes to support the traditional … Take Another Six Months or More The Census Bureau’s Small Business Pulse Survey has been collecting data for over six …
https://www.osc.ny.gov/reports/covid-19-december-2-2020Unified Court System Bulletin No. UCS-305
… of any overtime earned on or after the date of the appointment. Therefore, agencies must insert a row on the … Date Last date in eligible position (date prior to appointment) OT Eff Date Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… and includes a $100 million authorization to refinance the Superfund; Holds the state workforce essentially flat at …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressOpinion 91-11
… local laws, not inconsistent with the Constitution or any general law, relating to, among other things, the terms … law amending its charter to change the term of the county manager from four years, subject to removal only for cause, … of the water supply board to five-years terms. In that case, there was no pre-existing authority to bind a successor …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 2003-5
… presumption for paid firefighter) GENERAL MUNICIPAL LAW §208-b; RETIREMENT AND SOCIAL SECURITY LAW §363-d: The … death benefits provided pursuant to General Municipal Law §208-b. You ask whether the line-of-duty presumption in … case of death benefits pursuant to General Municipal Law §208-b, for a firefighter who died of cancer prior to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 90-17
… legislature, any moneys remaining after all the bonded and other indebtedness of a dissolved fire district has been … fire district pursuant to section 185, the fire apparatus and equipment of the district shall be transferred, without … surplus moneys of the fire district may be used to repair and replace the apparatus and equipment transferred to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 2004-9
… State Office For the Aging to Counsel to the Governor, Re: S.7631-A/A.10572-A, June 25, 1992; Memorandum from Senator Larkin to the Governor, Re: S.5390, July 10, 1998). Nonetheless, although the primary …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 2006-3
… This opinion represents the views of the Office of the State Comptroller at the time … part-town general fund. You ask whether revenues derived from the town’s non-exclusive franchise agreement with a … other statute specifies the manner in which the proceeds from the cable television fee are to be utilized (compare, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Contact Us
… By providing your email address, mobile and/or fax number you agree that we may correspond with you using these …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usOpinion 89-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … We suggest, however, that appropriate officials of the New York State Department of Taxation and Finance and the Federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 88-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL PROPERTY -- Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 99-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for … Concerning the authority for the town to distribute copies of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Audits
… the State Comptroller audits State and local governments to ensure that they use taxpayer money effectively and efficiently to promote the common good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides to Audits; and the entire audit report. See Reports for …
https://www.osc.ny.gov/state-agencies/auditsAdvisory Council for the Retirement System
… Retirement System, appointed by the Comptroller pursuant to regulations of the Comptroller (2 NYCRR Part 320), advises and makes recommendations to the Comptroller on the formulation of policies in relation … and the Retirement System. Stephen J. Acquario Executive Director NYS Association of Counties Heather Briccetti …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… in foreign currency using the Statewide Financial System. New York State cannot process Automated Clearing House or … a foreign currency, the Business Unit must process a wire transfer to the vendor. Process and Document Preparation: To … the Business Unit must follow the recurring wire transfer instructions outlined in Section 8.G - Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyTotal Spending – 2023 Financial Condition Report
… provides an indication of the State’s ability to support continuing programs. State spending, which includes spending … provides an indication of the States ability to support continuing programs …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spending