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Opinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. BONDS AND NOTES -- Permissible Uses (pre-payment of certain employer retirement contributions) -- Referendum … Whether the issuance of bonds by a noncity school district is subject to …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of the water district fund and … The purpose of our audit was to examine internal controls over the financial condition of the water district fund and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… and incurred only when necessary. There was no documented preapproval for any of the overtime that we reviewed. Key … an overtime policy or written procedures that provide for preapproval of overtime, except in cases of emergency, and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Town of Corning – Financial Condition (2020M-13)
… complete report - pdf ] Audit Objective Determine whether the Board effectively managed the Town’s financial condition. Key Findings The Board: Adopted budgets that underestimated revenues … Determine whether the Board effectively managed the Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Opinion 89-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Expenses (allocating cost of increase or improvement of facilities); (of excess water … Concerning the financing of a proposed town water study and the allocation of the cost …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 95-25
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy … of provisions of section 54-a of the State Finance Law to payments provided in the aid to localities budget) … AND PHRASES -- "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 88-63
… -- Auxiliary Police (use of moneys received as gift for unit established for village) MCKINNEY'S UNCONSOLIDATED LAWS, §9134; COUNTY … the custody and disbursement of certain moneys necessary for the operation of the civil defense auxiliary police … the moneys should be held and administered by the village for which the auxiliary police unit was established …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… the update to the city's Financial Plan: “Today’s release of New York City’s November Financial Plan update highlights … “The budget update also continues the city’s practice of not fully budgeting for known spending risks, including … and social services. The city did not budget for the cost of expanding its Family Homelessness and Eviction Prevention …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $233.2 billion at the end of the second quarter of the state’s fiscal year. For … State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterState Agencies Bulletin No. 2317
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2024 Form 1042-S. Affected … The purpose of this bulletin is to inform agencies of the content information for the 2024 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2207
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2023 Form 1042-S. Affected … The purpose of this bulletin is to inform agencies of the content information for the 2023 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2112
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2022 Form 1042-S. Affected … The purpose of this bulletin is to inform agencies of the content information for the 2022 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingTown of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Provide the Board with detailed interim financial reports on a monthly basis. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Opinion 88-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether there would be a conflict of interest if the village or school district utilized the services of the insurance agency …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 88-52
… the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (community college officers and employees who are directors of a … real property from county) -- Interest in Contract (community college officers and employees who are directors of …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Town of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the claims process for the … The purpose of our audit was to review the Towns internal controls over the claims process for the …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… those rights are transferable or separable from the entity or from other rights and obligations. For intangible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureOpinion 88-61
… bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of … with a date on or before the last day for the payment of taxes without penalty. You ask whether a certificate of … with the date of the last day for the payment of school taxes without interest may be accepted as proof of the timely …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Agencies Bulletin No. 1819
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2019 Form 1042-S. Affected … The purpose of this bulletin is to inform agencies of the content information for the 2019 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1819-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Police Bulletin No. SP-140
… Payment Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers in Bargaining Unit … 01060 01069 Earnings Code: EPA EPA Effective Date: 5/10/12 5/24/12 OT Eff Date: 5/10/12 5/24/12 Annual Addl Earnings: $250, $500 or $750 $250, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-140-education-payment-employees-represented-police-benevolent-association