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Opinion 90-11
… at no lesser rate than specified in the FLSA. If the FLSA is not applicable to particular municipal employees, the … Law, §291, et seq. ), New York State law in this area is applicable only to the extent not inconsistent with the … bargaining between public employers and public employees is authorized by article 14 of the Civil Service Law (§200 et …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 2002-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BONDS AND NOTES -- Permissible Uses (financing acquisition of development rights for open space preservation) -- … funded by real property tax monies for the purchase of certain farms …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lincoln – Disbursements (Madison County) The board and former … in additional pay with no evidence of approval. Town of Lincoln – Town Clerk (Madison County) The former clerk did …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 89-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board … Whether a person who is a member of the board of education of a city school district has a …
https://www.osc.ny.gov/legal-opinions/opinion-89-24DiNapoli Announces State Contract and Payment Actions for November
… –Assembly $14,000 to Roemer Wallens Gold & Mineaux LLP for outside counsel for independent investigations of … –Senate $113,000 to Fried Frank Harris Shriver & Jacobson LLP for counsel to the task force on demographic research and reapportionment. $35,000 to Kraus & Zuchlewski LLP to provide confidential legal advice and counsel related …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-novemberXVI.3.A Financial Statements – XVI. Financial Reporting
… or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsAccounts Payable Advisory No. 58
… to enter a unique invoice number on each supplier’s voucher. With few exceptions, agencies should use the invoice number on a supplier’s invoice when preparing the voucher. Agencies must include only one invoice on a voucher to facilitate the SFS functionality that prevents the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsLackawanna City School District - Contractual Services (2019M-23)
… Payments to two service providers totaling $477,000 (10 percent) were not supported by sufficient documentation to … provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… Purpose of Audit The purpose of our audit was to determine if internal controls were … Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The Company, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Other Bulletin No. 73
… Purpose: The purpose of this bulletin is to provide the SCF with instructions for processing the new … process this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in … LLS payment during 2023-2024: Leave of Absence/Preferred List on 09/30/2023: An employee who otherwise qualifies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilComptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… and state Senator Jose Peralta co-authored an op-ed on the NYS DREAM Act. If passed, the bill would extend the … DiNapoli and state Senator Jose Peralta coauthored an oped on the NYS DREAM Act …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actFlanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were … State, distinct and separate from the Town of Southampton in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 2, 2014. Background … Board President is the District’s chief financial officer. For the 2014-15 fiscal year, the District’s operating budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mTown of Patterson - Recycling Center Cash Receipts (2019M-237)
… in discrepancies with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash collection records were … and incomplete. We found that Town officials were unable to locate 41 special permits issued and three pressnumbered … Recommendations Ensure that cash collections are remitted to the Clerk timely and intact. Ensure that cash collections …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Fairview Fire District – Audit Follow Up (2009M-211-F)
… in March 2010. Background The Fairview Fire District is located in the Town of Greenburgh in Westchester County and is a district corporation of the State, distinct and separate … approximately five and one-half square miles and services 26,000 residents. The District’s budget for 2009 was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fWalden Fire District No. 2 – Purchasing (2017M-204)
… July 25, 2017. Background The Walden Fire District No. 2 is a district corporation of the State, distinct and separate … from the Town of Cheektowaga in Erie County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Dunham Public Library – Claims Processing (2015M-15)
… County, which received its charter from the New York State Board of Regents in 1937. The Library is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… internal controls over extra-classroom activity funds for the period July 1, 2014 through June 30, 2015. Background The Otsego Northern Catskills BOCES, … Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraSummitville Fire District – Financial Activities (2016M-395)
… and separate from the Town of Mamakating, and is located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… report – pdf] Audit Objective Determine whether Town of New Hartford (Town) employees and elected officials … was provided to most employees and elected officials. Of the 20 total individuals we tested (11 selected employees … all nine elected officials), three employees or 27 percent of employees tested and six elected officials did not …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11