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Opinion 91-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … the sewer fund continually lacking sufficient revenues to finance operations. The board also did not maintain fund …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Oversight and Enforcement of the Rechargeable Battery Law
… Objective To determine whether the Department of Environmental Conservation (Department) has … is responsible for analysis of this information and submission of a report on such analysis to the Executive and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawState Agencies Bulletin No. 2118
… Purpose: The purpose of this bulletin is to explain OSC and agency procedures for the use of the Leap … 29th falls, the biweekly salary calculation is changed to calculate the biweekly payment based on 366 days in that … day in February, the salary calculation will be changed to reflect the Leap Year Salary Calculation. The Leap Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is appropriated and subsequently loaned or … budget bills each fiscal year and notify OSC BSAO of any new ALR programs. Once an ALR is identified, OSC BSAO will submit a request to SFS to add the new budgetary program value for that appropriation to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … in a timely manner. Officials did not receive any reports from a third-party vendor showing ambulance billings, … (Suffolk County) During the audit period, the village paid eight employees a total of $149,964 in overtime that was not …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2213
… a Comp Rate Code of ANN , CYF and CAL (except employees in SUNY Grade 980) are affected. Background: In any fiscal year in which February consists of 28 days, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Opinion 88-70
… of Town of Warrensburg , 90 AD2d 916, 456 NYS2d 873, mot for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v … effect, and that municipal moneys may not be expended for such purposes (1987 Opns St Comp No. 87-80, p 120; 1986 … requiring mandatory or permissive referenda, respectively, for certain local laws). However, there may be referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-70XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… of the ARO AROs should be initially measured based on the best estimate of their current value. Per paragraph 15 of …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Agencies Bulletin No. 1715
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2019 and other tax related topics Affected Employees Employees meeting the … to the following areas for 2019: Withholding Rates and Tax Brackets Additional Withholding Adjustment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019State Comptroller DiNapoli Releases Municipal & School Audits
… of information required by the board’s reserve policy and best practices. Hammondsport Central School District – …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-365
… automatic processing of the Non-Leap Year Factor Change for Fiscal Year 2024-2025 for SUNY CAL and CYF Employees. Affected Employees: SUNY employees in Salary Grade 980 positions with a Comp Rate Code of CYF and … year in which February consists of 28 days, the biweekly salary calculation must calculate the biweekly payment based …
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-calState Comptroller DiNapoli Releases Municipal & School Audits
… occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records … to the court and then delivered to the county treasurer for safekeeping. Together, the treasurer, county clerk and …
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
… under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This section … by OSC. It also provides general policies and procedures for submission of contract-related transactions in the … Termination Provisions Uniform Statutory Provisions for Contracts Authorized Signatures Contract Signature Page …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewTown of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are … revenue trends, financial risks and the affordability of new services and/or capital investments. The Board did not … using accounting codes other than those prescribed by the New York State Comptroller’s Office (OSC) which limits the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal & School Audits
… safeguard all assets, it did not provide detailed guidance for maintaining inventory records for most IT assets because the dollar amount of most IT … the policy’s inventory record-required threshold of $1,500 for fixed assets. In addition, the IT asset inventory was …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 94-32
… is dissolved); (authority to transfer responsibility for service award program to fire company) VOLUNTEER … village or if fire department is dissolved); (authority for village to transfer responsibilities to fire company) … required to continue a service award program established for the village fire department in the event that the fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Comptroller DiNapoli Releases School Audits
… its appropriated fund balance during this time frame. As a result, the district’s unrestricted fund balance has ranged … the district overfunded two reserves by as much as $9.8 million. Pleasantville Union Free School District – …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2245
… with information regarding the discontinuation of the Salary Withholding Program for certain employees. Affected Employees: Employees whose …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… adjustments to payments and deposits should be submitted in either the Accounts Payable (AP) or the General Ledger … Contracts and Due To State Receipts must be submitted in the Accounts Receivable (AR) module and must be … that is needed and any system constraints will determine in which module a transaction should be submitted. See the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overview