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Opinion 96-4
… financing "unanticipated expenditures" and "unanticipated revenue losses", and to mitigate tax increases in excess of …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 88-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … at 28 Opns St Comp 1972 p 97 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 92-48
… improvement or equipment, subject to the limitations in section 6-l as amended by 413 of the Laws of 1991. This … 87-71, p 107 still represents the views of this Office in light of the subsequent amendment of 6-l of the General Municipal Law by section 32 of chapter 413 of the Laws of 1991. General …
https://www.osc.ny.gov/legal-opinions/opinion-92-48SUNY Bulletin No. SU-174
… of this incentive, information about the employee’s FICA status is required. A new option of ER FICA Exmpt is now available in the FICA Status field on the employee job record. Because the HIRE Act … is now updated to allow agencies to select the appropriate status at the time of the hire. OSC Actions OSC has added a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-174-hiring-incentives-restore-employment-act-hire-actResponse Planning for Unexpected Events
… that have the potential to disrupt or actually disrupt service to Metro-North customers, the Emergency Management … part of its internal communications, the OCC notifies the Customer Communications Department (Communications) about … determines if an event meets the criteria for a customer email/text notification. Depending on the time of …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsSafety at Stations
… buses at many of SIR’s 22 stations or to the Staten Island Ferry. SIR operates 24 hours a day with service every 30 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsXII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State … detect fraud, waste, and improper spending. As a result of this constitutional and statutory responsibility, the … Article 5 of the New York State Constitution and Section 111 of the New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2117
… Purpose The purpose of this bulletin is to notify agencies that OSC will be … Effective from March 30, 2023, through the completion of SFS fiscal year end processing. OSC Actions Direct Deposit … reversal funds will not be available to process a Report of Check Returned for Refund or Exchange (AC-230) until after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsOpinion 98-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions (contracts entered into prior to … Whether there would be a prohibited conflict of interest if the company were to be awarded additional …
https://www.osc.ny.gov/legal-opinions/opinion-98-6State Agencies Bulletin No. 1100
… for the value of the employer contribution for health insurance benefits provided to an employee’s same-sex spouse. … Act signed into law on July 24, 2011 as Chapters 95 and 96 of the Laws of 2011 creates equal rights to enter into …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1100-new-imputed-income-earnings-codes-health-benefits-provided-marriedDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… only given certain review and recommendation powers with respect to LIPA and Public Service Enterprise Group (PSEG). …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… Tax collections through the first half of the state fiscal year (SFY) fell $1.3 billion (3.5 … income tax (PIT) receipts, the state’s largest source of revenue, lagged expectations, according to a mid-year … balance was $9.6 billion, primarily reflecting receipt of settlement money the state has largely committed for …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearCUNY Bulletin No. CU-414
… of this incentive, information about the employee’s FICA status is required. A new option of ER FICA Exmpt is now available in the FICA Status field on the employee job record. Because the HIRE Act … is now updated to allow agencies to select the appropriate status at the time of the hire. OSC Actions OSC has added a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-actAbout this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportCity of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges … 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the Allegany …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Whitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22East Meredith Rural Fire District – Financial Activities (2021M-26)
… the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Opinion 92-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BONDS AND NOTES -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for … public library in connection with moneys for the support of the library …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 92-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONTRACTS -- Bidding Monetary Threshold (computation of for various items used at youth center) GENERAL MUNICIPAL … Whether purchases by a village of kitchen utensils furniture books and sports equipment to …
https://www.osc.ny.gov/legal-opinions/opinion-92-46