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XVI.3.G Legal Compliance – XVI. Financial Reporting
… should be presented in the ACFR as may be necessary to report legal compliance responsibilities and accountabilities. Guide to Financial Operations REV. 09/12/2022 … GASB Codification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceVillage of Remsen Audit Follow Up – 2020M-119-F
… taking no corrective action. … village audit remsen follow up …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fXI.13 Procurement Overview and Policies – XI. Procurement and Contract Management
… The purpose of this section is to provide general policies and procedures and related legislative requirements applicable to the New … Please see Section 2 - Comptroller Approval of Contracts and General Contract Processing of this Chapter for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi13procurement-overview-policiesTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… documentation. Assessors misclassified or failed to grant supported exemptions. Key Recommendations Properly … equalization rate or other uniform rate of assessment to all properties listed on the Town’s assessment roll. … before granting exemptions. Annually verify income to support Senior Citizen exemptions. … Determine whether …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations … Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138IX.6.A Drawdown Overview – IX. Federal Grants
… Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to obtain reimbursement from the federal government of disbursements eligible to be financed with federal grant funds. Most federal grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewSeminars for Local Officials
… See below for more information on how to request training near you. … OSCs Local Official Training Unit is offering a …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsOmnibus Procurement Amendments
… technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsMaine Endwell Central School District – Budget Review (B4-13-14)
… expenditure projections in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … located in Broome County. The District’s proposed budget for the 2013-14 school year is almost $45 million. Key … limit. Key Recommendation There are no recommendations for this budget review. … Maine Endwell Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14XI.12 Overview – XI. Procurement and Contract Management
… the prudent expenditure of funds. From contract award to contract closeout, any number of circumstances may arise … the agency and the Office of the State Comptroller (OSC) to ensure continuity of programs and services. This section … contracts in the Statewide Financial System (SFS). Guide to Financial Operations REV. 09/11/2024 … The management of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewOpinion 2000-16
… 93 NY2d 883, 689 NYS2d 426 [employee health and retirement benefits]; In re Tefft's Will , n.o.r., 130 NYS 2d …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16DiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… The state has made progress in making high-speed connections … Now Congress must pass an infrastructure package to ensure all upstate residents have affordable and accessible … DiNapoli’s office offers valuable insights for us all into how we can continue to improve local broadband …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandState Agencies Bulletin No. 1839
… Purpose The purpose of this bulletin is to provide agency … and Deduction Information For Calendar (CAL) employees: All deductions will continue to be processed for teachers … changing the combination code at the Position Pool impacts all employees in that pool. Termination of Summer Session …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1839-new-procedures-processing-2020-summer-session-payments-institutionNew York’s Economy and Finances in the COVID-19 Era
… sector, accounted for over 10 percent of job losses. Many jobs in these industries are relatively low-paid … noted previously . Meanwhile, professional services, with many higher-paid jobs, ranked second for net job loss, with a … of the lingering, serious economic challenges facing many New Yorkers. As of mid-November, New Yorkers had …
https://www.osc.ny.gov/reports/covid-19-december-2-2020Opinion 92-15
… in a substantial degree (see McNamara v City of Syracuse , 60 AD2d 753, 400 NYS2d 604; see also Geremski v Department of …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 2001-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 89-24
… Law, §§801, 802(1)(f), 805-a, 806: A school board member does not have a conflict of interest pursuant to Article 18 … (see General Municipal Law, §800[2]). A municipal officer or employee has an "interest" in any contract with … or she receives a direct or indirect pecuniary or material benefit as to the result of the contract (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-24DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… open bank branches that provide financial services to communities that show a real need for retail banking … Development Districts help expand banking services to the communities that need it the most. Having access to a bank … have access to a bank in their community." "Underserved communities need proper financial service institutions to …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesOpinion 91-52
… This opinion represents the views of the Office of the State Comptroller at the time it was … by a local law adopted prior to September first, nineteen hundred fifty-three , all contracts for public work involving …
https://www.osc.ny.gov/legal-opinions/opinion-91-52IX.2.B Terminology – IX. Federal Grants
… federal grants and cooperative agreements, formerly the Catalog of Federal Domestic Assistance or CFDA. These … liquidation period, no new obligations may be incurred; all old liquidations must be removed or paid; payees can … the Federal Government will close the award and deobligate all undrawn funds. Once OSC and the cognizant state agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminology