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Opinion 89-57
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Capital Improvements … Opns St Comp No. 71-76, unreported is superseded. This is in reply to your letter asking whether a village, without competitive bidding, may contract with the town in which the village is located for the town to repair and …
https://www.osc.ny.gov/legal-opinions/opinion-89-57SUNY Bulletin No. SU-174
… employers an exemption from the employer's share of social security tax on wages paid after March 18, 2010 to certain … will determine the amount of the employer share of social security taxes and will update the employee Tax Balance Page … Balance Page to reflect the employer share of the social security taxes. Agency Actions Agencies are to begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-174-hiring-incentives-restore-employment-act-hire-actOpinion 91-51
… 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-91-51State Comptroller Thomas P. DiNapoli Statement on Attorney General's Report on Governor
… "This is a sad day for New York. The Attorney General's report documents … ago, the Governor should step down." … This is a sad day for New York The Attorney Generals report documents …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-thomas-p-dinapoli-statement-attorney-generals-report-governorEast Ramapo Central School District – Budget Review (B21-5-4)
… (District’s) proposed budget for the 2021-22 fiscal year. Background Pursuant to Chapter 89 of the Laws of 2016, … one academic) expressed concerns that the 2020-21 fiscal year budget may be under-funded by approximately $25 to $30 … of the District’s proposed budget for the 2021-22 fiscal year. Key Findings Our review of the 2021-22 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… totaling $201,179 and invoices or receipts for $41,444 on 118 purchase orders. District officials did not seek … service providers paid $2.6 million. The District did not have written agreements with 11 professional service … take corrective action. Appendix B includes our comment on the District’s response. … Determine whether Williamson …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-5814th Annual Emerging Manager & MWBE Conference
… Succeeding in a Challenging Environment Wednesday, February 10, 2021 … Recorded Sessions Welcome from Comptroller DiNapoli Play Video New York State Thomas P. DiNapoli welcomes … Forum Dallas. Ms. Alston was recognized by the D CEO Power 500, Institutional Investor magazine and the Dallas …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceTown of Princetown – Claims Auditing (2015M-50)
… internal controls over the Board’s claims audit process for the period January 1, 2013 through October 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Finding The … complete and thorough audit of claims, and the claims were for legitimate Town purposes. Key Recommendations There are …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50Town of Sidney – Supervisor’s Disbursements (2015M-214)
… of the disbursement process in the Supervisor's office for the period January 1, 2014 through June 25, 2015. … disbursements are made including those disbursements made for payroll related expenditures. Approve payroll before … of the disbursement process in the Supervisors office for the period January 1 201 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… $2.16 million. Key Findings The bookkeeper accounted for all waste water capital project activity in the sewer … are submitted to the Supervisor which accurately reflect all cottage rental revenues received during the month. … The …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalState Agencies Bulletin No. 130
… (Agency) panel. Refer to Bulletin No. 89 for instructions on how to start and cancel the deduction. For More …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programTown of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… the Town’s internal controls over the claims process for the period of January 1, 2012 through December 31, 2013. … 2,900 residents. The Town’s budgeted appropriations for 2013 totaled approximately $1.5 million. Key Finding … review the Towns internal controls over the claims process for the period of January 1 2012 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89State Agencies Bulletin No. 1820
… Employees Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) … Number Changes Line number changes must be reported first in NYSTEP using the Title and Position Management (TPM) Mass … Move (MOV) via a TPM Short Form Request. Once approved in NYSTEP, agencies must report these changes in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1820-reporting-line-number-and-budget-year-changes-fiscal-year-2020-2021Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… 27, 2013. Background The Town of Poland is located in Chautauqua County and has a population of approximately … inventory records to show the amount of fuel remaining in inventory at any given time, and it does not take periodic … were unaccounted for. We also found apparent errors in the fuel usage records. The Town has not taken measures to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Ogden – Financial Management and Justice Court (2014M-234)
… Purpose of Audit The purpose of our audit was to assess the Town’s … with two independently elected Justices and two Court clerks. The Court collected fines totaling $294,958 during … the Board can inform the Supervising Judge of the Judicial District, the Office of Court Administration, or the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Hadley – Claims Auditing (2015M-198)
… internal controls over the Board’s claims audit process for the period January 1, 2014 through June 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.8 million. Key Finding The … the goods and services were received and the claims were for legitimate Town purposes. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198Town of Groveland – Fiscal Oversight (2014M-285)
… Purpose of Audit The purpose of our audit was to examine the oversight and … appropriations for 2015 for the general and highway funds total approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial … objectives for funding long-term operating needs. Deposit all moneys in a timely manner and intact. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and … fleet management program for the period January 1, 2011, to May 8, 2013. Background The Town of Amherst is located in … The Town does not have any written policies or procedures to determine if the acquisition of new or replacement …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Payroll Improvement Project Bulletin No. PIP-002
The purpose of this bulletin is to inform agencies of changes to the Reserve EMPLID process for online transactions the Automated Interface AI Load File NHR
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgrade