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Opinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time … POLICE PROTECTION -- Police Chief (calculation of the cash value of accumulated, unused vacation leave payable upon … collective bargaining agreement does not expressly state how the cash payment is to be calculated. It appears, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Town of Deerpark – Real Property Tax Collections (2017M-277)
… July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Elmira Heights Central School District – Financial Condition (2014M-76)
… finance planned operating deficits has depleted available funds to dangerous levels. District officials improperly … relying on appropriated fund balance and reserves. Return funds improperly transferred from reserves and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Health (DOH): Patient Safety Center Activities and Handling of Revenues (2019-S-15) DOH has generally met the primary objectives of the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-170
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2016 State Police Holiday Bonus … implemented the 2011-2018 Agreement between the State of New York and the New York State Police Investigators Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-170-2016-state-police-holiday-bonus-paymentOpinion 95-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Public Burial Grounds (duty of … to erect a fence encircling a cemetery or burial ground in the first class described in Town Law, §291(1), that is, a cemetery or burial ground, …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 88-78
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for … for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in village); (necessity of if village has justice court); …
https://www.osc.ny.gov/legal-opinions/opinion-88-78IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… transfers from a fund receiving revenues to a fund through which disbursements will be or have already been made. These transfers are authorized by §4 … revenues to a fund through which disbursements will be or have already been made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… and accurate financial reports, including budget-to-actual results of revenues and expenditures for operating and grant …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. Table …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearState Agencies Bulletin No. 713
… Purpose To explain OSC’s automatic processing and to provide instructions for … the 2003-2007 bargaining agreement between the State of New York and the Public Employees Federation provide for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/713-april-2007-performance-advances-graded-and-ns-equated-employeesTonawanda City School District – Financial Management (2016M-370)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2012 … $32 million. Key Findings The District appropriated fund balance to help finance operations, but it was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Oversight of Certified Homeless Shelter Food Services (17-S-53) ODTA 90-Day Response
To determine whether the Office of Temporary and Disability Assistance, New York City Department of Homeless Services, and New York City Department...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s53-response.pdfOversight of Certified Homeless Shelter Food Services (2017-S-53) DHS 90-Day Response
To determine whether the Office of Temporary and Disability Assistance, New York City Department of Homeless Services, and New York City Department...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s53-response2.pdfBenefit Eligibility Assessment Process (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followFulton County Industrial Development Agency – PILOT Program (2014M-291)
… was to evaluate the IDA’s project monitoring practices for the period January 1, 2012 through April 30, 2014. … their projected goals. The Agency does not have a process for taking action when businesses fail to make PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programTown of Allen – Claims Audit (2024M-123)
… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and … there was an increased risk that improper or unsupported payments could have been made and may not have been detected … that, if implemented, will improve the Board’s claims audit practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Audit of the State Financial Aid Program at the College of Westchester (2015-T-5)
The objective of this audit was to determine whether College of Westchester (Westchester) officials complied with the State Education Law and the Commissioner o
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t5.pdfRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… Tier 2 and 3 (Article 11) Members If you retire with an outstanding loan, the annuity portion of your … provide examples of how much your reduction would be. Tier 5 and 6 Members If you retire with an outstanding loan, your …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanDiNapoli Announces $200 Million Commitment for Opportunistic Investments
… New York State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund) has allocated … fund’s pool of talented money managers, help boost the new opportunistic portfolio and position us for future …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investments