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Opinion 88-70
… a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer systems. However, bond … funds in connection with the improvements may be subject to referendum in certain circumstances. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Comptroller DiNapoli Releases Municipal & School Audits
… an excessive level of unassigned surplus fund balance in the general fund with balances ranging between $839,530 … was $509,000 while the village had over $1.1 million in surplus funds available at the end of 2022-23 to use … were on hand. The last physical inventory was completed in 2017 and officials only updated the district’s asset …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight and Enforcement of the Rechargeable Battery Law
… and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal … required recycling and waste disposal efforts in the State. Article 27, Title 18 of the Environmental Conservation … out much of the recycling of rechargeable batteries in the State. Different aspects of the Law apply to manufacturers, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … to which the appropriation is made and the Director of the Budget. This repayment agreement must also be approved by OSC Bureau of Contracts (OSC BOC). Note: Per Section 93 of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesState Agencies Bulletin No. 2213
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … the following effective dates and check dates: Effective Date Pay Period Cycle Check date 03/28/2024 1 Current … Rate field on Job Data for affected records which do not have an existing row on the Job Data page with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Comptroller DiNapoli Releases Municipal Audits
… number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become … to the Oswego City Revitalization Corporation but does not have the authority to make a gift of real property … Disbursements (Delaware County) The town supervisor does not review bank statements or canceled check images to …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, the board and … comply with the district’s procurement policies or state law which generally requires purchase contracts that exceed …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… that have been received by OSC. Using the Contract Search feature, a State agency can view the status (Received, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and school audits were issued. Hammondsport Central School District – Multiyear Planning (Steuben County) District …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-365
… Employees: SUNY employees in Salary Grade 980 positions with a Comp Rate Code of CYF and CAL are affected. … which do not have an existing row on the Job Data page with an effective date of 09/01/2024. The Action/Reason code … provided no row already exists on the Additional Pay page with an effective date of 09/01/2024 Employees entitled to a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… additions/reductions to the ARO liability in the current year If the asset was retired from service in the current year, any amounts that remain to be paid in future fiscal …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsTown of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … fund balance over the last five fiscal years, resulting in operating surpluses that increased unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Agencies Bulletin No. 1837.3
… Criteria for additional information. Background In response to the COVID-19 health crisis, the United States … laws to provide employees with paid sick leave benefits in the event the employee is subject to a mandatory or … wages will be reported in Box 14 on the employee’s 2020 Form W-2. Payroll Register and Employee’s Paycheck/Advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveCity of Newburgh – Budget Review (B6-14-25)
… in the proposed budget are reasonable. The proposed budget does not include an amount to cover the City’s required …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25State Comptroller DiNapoli Releases School District Audits
… (Delaware County) Auditors commended district officials for researching and implementing shared services with other … districts to achieve cost savings and maintain programs for students. For example, the board began sharing the superintendent and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsMiddle Island Fire District – Budgeting Practices (2013M-93)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2011, to November 30, 2012. Background The Middle Island Fire … OSC or prepare budgets based on reasonable estimates. Due to the continual overestimating of expenditures, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… $119,000 in revenue, including $19,900 in foreign fire insurance premiums. For the same period, the Company made 149 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… not maintain complete and accurate records to account for all of the Company’s financial activities and did not submit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mDiNapoli Statement on His Placement Agent Ban Becoming Law
New York State Comptroller Thomas P DiNapoli today issued the following statement after Gov Cuomo signed DiNapolis legislation to prohibit the use of placement agents or intermediaries by the New York State Common Retirement Fund Fund
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawKendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for the period … 2012 through June 9, 2017. Background The Kendall Central School District located in the Towns of Carlton, Kendall and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194