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State Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… “New York City’s budget outlook continues to improve, and it can use this opportunity … in the outyears of its plan. Despite the improved revenue outlook, the city also elected not to deposit additional … report on our findings in the coming weeks.” … NYCs budget outlook continues to improve and it can use this opportunity …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateUnified Court System Bulletin No. UCS-308
… Employees NYS Unified Court System (UCS) employees in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who … allowance or maintenance allowance to all eligible members in June and December. Additionally, consistent with prior … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-308-june-2022-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-329
… Payment); and Be in an eligible title (refer to the OCA memorandum for a list of eligible titles); and Have a … upon the return from leave. OSC Actions: New Time Entry Codes OSC has created the following Time Entry Earnings Codes … Earn Code: UBU Amount: $645.00 – NU S9 OSC will notify the OCA when processing is complete, so agencies can begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-329-june-2023-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-311
… Employees NYS Unified Court System (UCS) employees in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who … allowance or maintenance allowance to all eligible members in June and December. Additionally, consistent with prior … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-311-december-2022-uniform-and-equipment-uniform-allowance-andWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… 2012 through June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of approximately 62,000 people. The County is governed by a Board of Supervisors composed of 17 members, … Department’s operations. Key Finding Department officials have established adequate internal controls over cash …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashChallenging a Determination – State Police Plan
… on the top right of your page, then follow the prompts. By email: Email the Hearing Administration … ID number, your return email and mailing address, and a phone number where you can be reached during the day. We will …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… report - pdf ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in … our comment on an issue that was raised in the District’s response letter. … Determine whether Greenwood Lake Union …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsEast Aurora Union Free School District - Procurement (2023M-125)
… report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) officials … Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. … Determine whether the East …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… by New York State General Municipal Law (GML) Section 209-ee. Recommendations The audit report includes 10 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were … and asset tag numbers, officials cannot ensure that asset tags were properly recorded for each device. We reviewed 60 … with an unknown cost were not recorded in the IT inventory list. Key Recommendations Periodically reconcile the fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentState Agencies Bulletin No. 937
… agencies of the new earnings code CFR (CLEFR) to be used for the taxable fringe benefit CLEFR and how it will be applied to the employee’s reported taxable wages and withholdings for 2009. Legal Reference Pursuant to Internal Revenue Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/937-certification-licensure-and-exam-fee-reimbursement-clefr-2009XII.6.E Making an Emergency Payment – XII. Expenditures
… In addition, if the Business Unit is seeking a waiver from advertising in the New York State Contract Reporter, OSC must … approval threshold and/or if seeking an exemption from advertising in the New York State Contract Reporter. Create a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentHamlin Morton Walker Fire District – Financial Management (2023M-67)
… complete report – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of … officials effectively managed fund balance. Key Findings The Board and officials did not effectively manage fund … fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Schenectady City School District – Math Workbook Inventory (2023M-65)
… pdf] Audit Objective Determine whether Schenectady City School District (District) officials maintained adequate math … aware of the large quantities of workbooks stored at the elementary schools. The District lacked an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Opinion 90-54
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … QDRO's apply only to plans to which IRC, §401(a)(13) also applies. Pursuant to the last sentence of section 401(a), subparagraph 13 applies only in the case of a plan to which section 411 …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 99-9
… tuition for municipal attorney) GENERAL MUNICIPAL LAW, §77-b; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A city, pursuant to General Municipal … expenses of its municipal attorney for attendance at seminars, such as those conducted by professional …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 89-12
… specifications and supervising work) GENERAL MUNICIPAL LAW, §§103, 800(5); 8 NEW YORK CODES, RULES AND REGULATIONS, §29.3: The employment … the engineer also is a one-half owner of a construction firm which may bid on the building project presents possible …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 93-32
… 544 NYS2d 936; cf . Ward Telecommunications and Computer Services Inc . v State , 42 NY2d 289, 397 NYS2d 75). Under …
https://www.osc.ny.gov/legal-opinions/opinion-93-32