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Opinion 2008-2
… 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-2008-2DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The South Bronx was … along with a host of other causes,” said New York State Senator José M. Serrano . “The COVID-19 pandemic only … these challenges in the Bronx and across New York State. According to Comptroller Tom DiNapoli’s report, the …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesXVI.3.A Financial Statements – XVI. Financial Reporting
… creditors, government employees, and participants in the annual operating budget/legal appropriation process. … statements consist of the following: Statement of Net Position (Reporting Government-Wide); Statement of … individual functions/programs. Program revenues include: (1) charges to customers or applicants who purchase, use, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsDiNapoli Announces State Contract and Payment Action for March 2017
… Solutions LLC for the Prescription Drug Abuse Campaign. Empire State Development Corporation $70 million to Fort …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… the tables below as a Microsoft Excel file . Contractual Services Contractual services are defined as an agreement between two or more … supplies, chemicals, testing materials. 57031 Mineral & Textile Purchase of base metals, minerals, fabric and leather …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceSlingerlands Fire District – Professional Services (2014M-250)
… price comparisons, depending on the value of the contract, when awarding contracts for professional services. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250State Agencies Bulletin No. 1709
… overtime earnings limit for Tier 6 ERS and Tier 6 TRS members for calendar year 2019 is $16,779 Affected … regarding this bulletin may be directed to the Payroll Retirement mailbox. … To notify agencies that the pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1709-tier-6-pensionable-overtime-earnings-limit-calendar-year-2019-employeesCUNY Bulletin No. CU-432
… transactions for enrollments, cancellations and/or changes on a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-432-new-deduction-code-547-winston-financial-servicesState Agencies Bulletin No. 1451
… Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1451-maximum-salary-limit-tiaa-cref-retirement-tiers-1-through-5-plan-typeDiNapoli Announces $114 Million of G.O. Bonds Awarded
… Bond sale . The Series 2019A Bonds are rated AA+ by S&P Global Ratings, Aa1 by Moody’s Investors Service Inc. and AA+ …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedTown of Alabama – Town Clerk Operations (2013M-369)
… Key Recommendations Deposit and remit all moneys on a timely basis in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance … reviewed by a District official who was not independent of recording cash and journal entry transactions. Key … books represents the true book balance. Ensure the review of bank reconciliations is performed by an individual who is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… Key Recommendations Prepare an annual cost analysis to calculate the water and sewer rates to be billed. Review and repay all outstanding interfund … agreed with our recommendations and indicated they planned to initiate corrective action. … Town of Marlborough Water …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… corrective action. Appendix B includes our comments on issues raised in the School’s response letter. … Finn …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Town of Hartwick – Water District Operations (2017M-250)
… meter issues. Ensure that accurate information is kept on each property and is compared to the Town’s billing …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… determine whether BOCES officials accurately paid salaries and wages for the period July 1, 2016 through June 30, 2017. … The Madison-Oneida Board of Cooperative Educational Services is governed by a Board of Education (Board) which is … year totaled approximately $64 million. Key Findings Payroll access rights were not adequately restricted to …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Village of Ossining – Parking Ticket Collections (2017M-259)
… of our audit was to determine whether an adequate system is in place to collect outstanding parking tickets for the … September 18, 2017. Background The Village of Ossining is located in the Town of Ossining in Westchester County. The Village is governed by an elected five-member Board of Trustees. For …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Limitations – State Police Plan
… Your FAE calculation may be limited based on your tier. Earnings … Tier 2 If the earnings in any year included in the FAE period exceed the average of the previous two years by … the amount in excess of 20 percent is excluded from your FAE. Tier 5 If the earnings in any year included in the FAE …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsChallenging a Determination – Regional State Park Police Plan
… letter and an explanation of the hearing process when we receive your written request. If you have questions …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determination