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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 MUNICIPAL COOPERATION -- Capital Improvements … Opns St Comp No. 71-76, unreported is superseded.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-89-57Opinion 88-63
… p 124). County governing boards are authorized to accept gifts of real and personal property for lawful county … purposes (County Law, §215[3]) and, therefore, may accept gifts made to defray the costs of the auxiliary police unit …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Saranac Central School District – Student State Aid (2023M-91)
… aid for special education students who received services in 10-month public and summer placements. Key Findings … aid for special education students who received services in 10-month public and summer placements. As a result, as of … April 30, 2023, the District will not benefit from $28,832 in State aid that was not claimed and had not claimed an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91State Agencies Bulletin No. 2189
… dues increase for employees represented by Council 82 in Bargaining Units 61 and 91. Affected Employees: Members of Council 82 in Bargaining Units 61 and 91 are affected. Effective Dates: … dues increase for employees represented by Council 82 in Bargaining Units 61 and 91 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2189-council-82-dues-increaseState Agencies Bulletin No. 2200
… Revenue Service) tax withholding requirements for 2024 and other tax related topics. Affected Employees: … bulletin. Summary of Changes: To date, the IRS has issued guidance on changes to the following areas for 2024: … IRS Publication 15-T , withholding for employees with the 2019 version of Form W-4 or earlier will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024CUNY Bulletin No. CU-781
… increase for employees represented by DC37, Local 983, in Bargaining Unit TM. Affected Employees: Employees represented by DC37, Local 983, in Bargaining Unit TM are affected. Background: Pursuant to … to $49.36. Effective Dates: Changes will be effective in paychecks dated February 8, 2024. OSC Actions: At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-781-district-council-37-dc37-local-983-dues-increaseState Agencies Bulletin No. 2175
… Article 49.2 of the 2021-2026 ISU Agreement between the State of New York and CSEA and the Office of Employee … upon the return from leave. Agency Actions: Employee Reimbursement Distribution Method If an employee provides … is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2175-2023-csea-work-related-clothing-allowance-and-2023-uniform-maintenanceXIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… to communication systems as such hardware or software used in communication systems. CONST, CONEW CONSTRUCTION All … be used where the agency wants to track tasks that results in increased energy efficiency. CONST, CONEW ENG_DESIGN DOT … to upfitting vehicles. CONST VEHICLE_PARTS Vehicle Parts, In-house This activity is intended to be used for the purpose …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesBaldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … that there was inadequate supervision and oversight of the payroll process. During the audit process, we informed … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director took …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Comptroller DiNapoli and Mayor Brown Urge Buffalo Residents to Claim $88 Million in Lost Money
… Byron Brown today urged local residents to search for unclaimed funds during a news conference at City Hall. DiNapoli said …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-urge-buffalo-residents-claim-88-million-lost-moneyCollege of Staten Island - Examination of Fast Track MK LLC
… Purpose The objective of our examination was to determine if the College conducted an appropriate … Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background The College … State Finance Law. Specifically, the College did not: (i) reject quotes from offerers that did not comply with …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcComptroller DiNapoli: Positive Financial Indicators in Middletown
… fiscal stress monitoring system for municipalities and school districts. Based on financial information provided to … 16 counties, five cities, 18 towns, 16 villages and 87 school districts. The city of Middletown is listed in the no …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownIX.12.S Questions – IX. Federal Grants
… relating to CMIA implementation and/or requests for copies of CMIA documents may be addressed to either the OSC Bureau of State Accounting Operations at [email protected] , or to the Division of the Budget at (518) 474-7020. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12s-questionsCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… City Comptroller (former Comptroller) properly accounted for these disbursements. Key Findings The City Council, the … Comptroller did not properly or transparently account for all non-payroll disbursements. Her failure to provide … and prevented officials from accounting for committed funds. Also, her system prevented officials from determining …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… residents. Budgeted appropriations for the 2014-15 fiscal year total approximately $559,000. Key Finding Claims were …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Town’s various cash receipts and disbursements processes for the period January 1, 2013 through June 26, 2014. … Town Board. The Town’s 2014 budgeted appropriations for all funds total $540,615. Key Findings The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
The purpose of our audit was to review the Towns internal controls over water and sewer charges for the period January 1 2014 through March 31 2015
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town 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-21414th 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-50