Search
Opinion 89-43
… the incumbent elected treasurer. Rather, the board, at its organization meeting each year, would then annually appoint a …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 96-22
… no longer needs to proceed with the landfill closure. It is anticipated that the moneys in the contingency and tax … law to be paid into any other fund or account ...". There is a limit on the amount which may be paid into the fund. No … of the "eligible portion of the annual budget"; that is, the townwide or town outside village general fund and …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 97-23
… et seq .) contains provisions of law relating to emergency medical services (see also General Municipal Law, §122-b; … service", in relevant part, "an individual, partnership, association, corporation, municipality or any legal or public … or subdivision thereof engaged in providing emergency medical care and the transportation of sick or injured …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Opinion 95-26
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (investment of tax moneys by loan to fire department) INSURANCE LAW, §§9104, 9105: The Lawrence-Cedarhurst … Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a meeting room if the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Opinion 95-30
… and 11-2.3: Moneys held in the custody of the chief fiscal officer or other officer of a public library, whether … to do business in this State. Such a time deposit account or certificate of deposit must be secured in the same … obligations of the United States of America, obligations guaranteed by agencies of the United States of America where …
https://www.osc.ny.gov/legal-opinions/opinion-95-30IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment … Automated Standard Application for Payments ASAP is an allelectronic payment and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapMetroPlus Health Plan: COVID-19 Enrollment Trends
… and a wholly owned subsidiary of NYC Health + Hospitals (H+H). MetroPlus contracts with H+H and other providers to offer managed care health care … Changes in MetroPlus enrollment have a direct impact on H+H's financial stability. As more of its members choose H+H …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsLoan Payroll Deductions – Enhanced Reporting
… Once a loan has been approved and a check is sent to the member, you … will receive a notification letting you know that their loan deduction has changed. The notification will provide a link to the Loan/Service Credit Purchase (SCP) Deduction page in …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsXVI.3.A Financial Statements – XVI. Financial Reporting
… GASB Codification Section 2200 – Annual Comprehensive Financial Report (formerly comprehensive annual financial report ) Process and Document Preparation: … Financial reporting is the process of communicating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsVeterans Day Message from State Comptroller DiNapoli
… regions around the globe and are protecting us from modern day threats, we owe our liberty and prosperity to …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliState Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… “The U.S. Supreme Court's landmark decision today grants same-sex … The US Supreme Courts landmark decision today grants samesex …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionFinancial Literacy
… literacy empowers New Yorkers with skills knowledge and education to make informed decisions with their money …
https://www.osc.ny.gov/financial-literacyControls Over Equipment
… the New York City Health and Hospitals Corporation (H+H) has established adequate controls over equipment. Our … the period July 1, 2016 through August 7, 2018. Background H+H is a public benefit corporation created by the New York …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentFare Collection
… Metropolitan Transportation Authority – Long Island Rail Road's fare collection method is effective and efficient. … oldest railroad in America operating under its original name. It extends from three major New York City terminals – … tickets can be purchased in either hard copy or electronic form. One-way trips range from $1.50 to $29.25. Tickets can …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionCaucus 2025: Important Information for New Yorkers
… and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, Stewardship, Transparency (December 2024) Education & Higher Education "Nation's Report Card" … (March 2023) Economic Impact: Higher Education (September 2024) Higher Education in New York: Evaluating …
https://www.osc.ny.gov/reports/caucus2025Accounts Payable Advisory No. 5
… Subject: Making Payments to the United States Postal Service (USPS) and related postal services, such as Pitney … Making Payments to the United States Postal Service USPS and related postal services such as Pitney Bowes …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageMarlboro Central School District – Information Technology (2021M-33)
… a data security plan in January 2010 that included password security and user account management policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… all tax collections within 24 hours as required. Remit real property tax collections to the Town Supervisor … the required timeframe or as soon as possible. Remit all real property tax collections, including interest and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Arlington Central School District – Network User Accounts (2021M-110)
… to determine who is using each shared user account at a given time. Key Recommendations Regularly review enabled … of shared network user accounts and develop procedures to monitor the use of these accounts. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Little Flower Union Free School District – Fixed Assets (2022M-78)
… accurately recorded in the inventory records and assigned tag numbers. 37 assets that cost $25,496 are lost and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78