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Opinion 90-31
… committee to act by majority of the quorum present at a meeting. You ask whether a committee formed to operate a … to authorize a majority of the committee present at a meeting to act in the stead of a majority of the whole …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Museum or Military Abandoned Property
… left in museums, historical societies, zoological gardens, aquariums, botanical gardens, arboreta and other such institutions. These items … properties left in museums historical societies zoological gardens aquariums botanical gardens arboreta and other such i …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated … was the third-highest among the states, behind Hawaii and Nevada. The State remained third, behind California and Texas, with total annualized personal income …
https://www.osc.ny.gov/reports/covid-19-september-30-2020McLean Fire Department - Financial Operations (2018M-40)
… Key Recommendations For money collected at fundraising events use: cash reporting forms to document and certify …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Opinion 93-28
… subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated Local Highway … Whether moneys received pursuant to section 10c of the Highway Law are subject to the agreement between the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-28DiNapoli: Former Town Clerk Arrested in Mayfield Theft
… public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftReal Estate Portfolio
… Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or dispose … The Authority has not accounted for all of its property holdings. Specifically, the Authority's property reports …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsOversight of Career and Technical Education Programs in New York State Schools (Follow-Up) (2022-F-17)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Oversight of Career and Technical Education Programs in New York State Schools (Report 2019-S-29).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f17.pdfAbout Statement No. 68 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers … you may need to follow GASB guidance and comply with GASB Statement No. 68. Consult with your accountant or an … Governmental Accounting Standards Board GASB Statement No 68 requires employers participating in state and …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68XII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… Unit must establish the beneficiary as a single payment vendor within the Statewide Financial System. Process and … given to the following fields of the voucher. VENDOR ID Obtain a single payment vendor ID from the Office … the code for the withholding status for beneficiaries. OSC NOTIFICATION Once the Business Unit obtains the single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsOpinion 2001-10
… claims) TOWN LAW §118: Vendors are not required to submit certified or verified claims to a town unless so required by … may determine , by resolution, that vouchers shall be certified or verified." (emphasis added). The last quoted … section 118(1) had provided that claims must be "certified to be true and correct in a statement signed by or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10State Agencies Bulletin No. 2229
… 361 of the Laws of 2022, which implemented the 2021 - 2026 Agreement between the State of New York and CSEA, and … Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates of payment. Payment (Time Entry Earnings Code) Fiscal … Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates are effective for payments processed with an effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalFare Evasion (Follow-Up) (2022-F-23) 30-Day Response
To determine the extent of implementation of the 19 recommendations included in our initial audit report, Fare Evasion (2019-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f23-response.pdfFare Evasion (Follow-Up) (2022-F-23)
To determine the extent of implementation of the 19 recommendations included in our initial audit report, Fare Evasion (2019-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f23.pdfNew Official Guide
New York Office of the State Comptroller, New Official Quick Start Guide, Division of Local Government and School Accountability
https://www.osc.ny.gov/files/local-government/pdf/new-official-guide-2023.pdfTruxton Fire District – Board Oversight (2022M-123)
Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/truxton-fire-district-2022-123.pdfSouth Otselic Fire District - Financial Activities (2022M-169)
Determine whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/south-otselic-fire-district-2022-169.pdfTioga Fire District – Board Oversight (2022M-170)
Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tioga-fire-district-2022-170.pdfTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
Determine whether the Town of Brookhaven Local Development Corporation (Corporation) Board of Directors (Board) properly approved and monitored projects.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/brookhaven-2021-188.pdf