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Opinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 1 The collective bargaining agreement does not expressly state how the cash payment is to be calculated. It appears, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 2005-3
… FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of occupied building by school … district purposes, to be reacquired by lease-purchase agreement. This is in reply to your letter asking whether a … would be managed by a private firm, under a lease-management agreement. Alternatively, you ask whether a school …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Reporting Regulation for Elected or Appointed Officials
… activities that complies with the requirements of this regulation and submits it to the secretary or clerk of the …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… Approximately one in ten, or about 800,000, New York households experienced food … of food insecurity were highest for households headed by single mothers at 24.3%, as well as households headed by … of New York City families with children experience some form of food insecurity," said Richard R. Buery Jr., CEO of …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … has an elected Highway Superintendent who is responsible for overseeing all highway operations. Budgeted appropriations for the 2015 fiscal year totaled approximately $1.9 million …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Hughsonville Fire Company – Financial Activities (2014M-201)
… receipts. Establish internal controls to ensure all fund-raising moneys collected are properly recorded and … that needs to accompany a purchase to ensure that all disbursements are supported with documentation and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and … funds. The Town does not have complete, accurate and up-to-date accounting records. The Supervisor did not perform …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andCity of Yonkers – Budget Review (B18-6-7)
City of Yonkers Budget Review B1867
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7City of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … one-shot revenues. The budget includes estimated revenues from the sale of City property of $410,000 and the settlement …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsCredit for Previous or Military Service – Regional State Park Police Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… You may be able to obtain credit for your previous public employment or military service. It … service is any period of time you received salary from a participating employer before that employer elected to … and tier restored. However, an earlier tier of membership does not always result in a better benefit. Please review …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… abatement program. We also determined the Department does not have accurate records to show who is required to pay …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … a district corporation of the State, distinct and separate from the Town of Neversink located in Sullivan County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCity of Troy – Budget Review (B5-16-15)
… by law, unless adopting a local law to override the cap. … City of Troy Budget Review B51615 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Administration of the Article 8-A Loan Program (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Administration of the Article … that HPD does not verify the accuracy of building owner affidavits submitted to support their Program eligibility and … will cost the Program several millions of dollars in revenue. We also found that many significant building …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… or Leave your contributions in your account and qualify for a retirement benefit when you are 55. To help you decide … must stay in your account. When you reach age 55 (age 63 for vested Tier 6 members who are off payroll), it is up to you to apply for your retirement benefit. Members in non-contributory …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipCollection of Lease and Permit Revenues
… To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period January 2008 through May … for a permit to use such land temporarily. The Department is responsible for billing permit holders and collecting the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesComptroller DiNapoli Releases Municipal Audits
… bank reconciliations to ensure an accurate account of all moneys. ### For access to state and local government …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… must enter an “N” in the Interest Eligible field. Payment Date – Enter the date the interest voucher is prepared. Obligation and … utilize the Late Contract Interest Worksheet . Invoice Date - Enter the actual payment date of the late contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interest