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XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… site preparation expenditures, professional fees, and legal claims directly attributable to asset acquisition). In the case of land, ancillary costs should also be included, such as legal and title fees, damage payments, site preparation costs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsLocal Government – 2023 Financial Condition Report
… government’s tax cap calculation involves a multi-step formula. The law also includes provisions for a local …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
Fulton City School District NonPayroll Cash Disbursements 2017M144
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Town of Red Hook - Financial Condition (2018M-171)
… The policy did not define the time periods or means for which fund balance will be used and replenished. … reasonable levels of fund balance and define timing and means of replenishment. Formalize and adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Opinion 90-43
… -- Death Benefits (eligibility of children) GENERAL MUNICIPAL LAW, §208-f: The special accidental death benefit … our opinion concerning section 208-f of the General Municipal Law. This provision provides for a special … ended (see sponsor's memorandum in support). General Municipal Law, §208-f(f)currently provides: f. The special …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Overtime Limits – Enhanced Reporting
… automatic capping feature is in effect for calendar year 2026 and Retirement Online will automatically notify you when … If you begin submitting reports using enhanced during 2026 , the automatic capping feature will be in effect for … 2025 were used to calculate your members’ limits for 2026. Therefore, the automatic capping feature is in effect …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… dollar to improve economic and community well-being,” said Ulster County Executive Jen Metzger . “As a county … free public transportation, the Kingston Center at SUNY Ulster, urban trails, and more. We feel very fortunate … of the city. The creation of the Kingston Center at SUNY Ulster, which converted an unused elementary school …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingSUNY Bulletin No. SU-373
… is to provide agency instructions for processing the 2025 SUNY Summer Sessions Payments. Affected Employees: SUNY employees working Summer Session in 2025 are affected. Effective Dates: Contracts for 21P employees will end 06/04/2025. However, the status of 21P employees will remain as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-373-2025-suny-summer-sessions-paymentsSUNY Bulletin No. SU-296
… end health insurance effective 06/01/2020. Agencies must cancel tax sheltered annuities, federated funds, maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-296-2020-suny-summer-sessions-payments-1Smithtown Fire District – Capital Project (2014M-231)
… to examine the District’s internal controls over capital asset spending for the period January 1, 2013 through June … services approximately 50,000 residents with seven fire companies and one emergency services squad. The District is … referendum requirements. The Board did not have a capital asset policy and procedures to be followed for constructing …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Town of Milo – Financial Condition (2020M-172)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Milo’s (Town) financial condition. Key Findings The Board … Determine whether the Town Board Board effectively managed the Town of Milos Town financial condition …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Clarence Fire District – Purchasing (2016M-297)
… District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The … with the purchasing policy requiring the use of verbal and written quotes for purchases not subject to competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… not maintained which precludes the Department and us from confirming all funds collected were recorded and deposited in …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Opinion 92-34
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Mandatory Surcharge … and remit the surcharge payments to the Justice Court Fund in the State Comptroller's Office. You have inquired with respect to the mandatory parking surcharges collected in certain cities pursuant to Vehicle and Traffic Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-34DiNapoli: Canal Corp. Must Address Gaps
The New York State Canal Corporation has not performed inspections as required on a significant number of critical structures along the systems 524 miles of waterways according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsState Agencies Bulletin No. 1865
… 2005-2015 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc. … Investigator 2 Major Environmental Conservation University Police Investigator 1 University Police Investigator 2 Or is working as a plain clothes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1865-2020-clothing-allowance-certain-agency-police-service-unit-apsuOpinion 2000-7
… and stockholder of company performing snow removal and lawn maintenance) -- Exceptions (abstension and competitive … a prohibited interest in a contract for snow plowing and lawn maintenance between the fire district and the … in a contract with a corporation for snow plowing and lawn maintenance service under the following circumstances. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7MTA’s Paratransit Program: An Overview
Costs for the Metropolitan Transportation Authority’s (MTA) program to provide transportation services for people with disabilities have declined in recent years, in part due to the MTA’s move to alternative transit services that provided $102.7 million in savings in 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2024.pdfQueens Centers for Progress – Compliance With the Reimbursable Cost Manual (2022-S-41)
To determine whether the costs reported by Queens Centers for Progress (QCP) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s41.pdf