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Opinion 2005-9
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School … those districts on the central high school district board. In a common district having a sole trustee, the sole trustee … the common district on the central district board, and in a common district having three trustees, the board of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… been approved, the agency can then pay the vendor with a new voucher through SFS. Agencies should submit the refund of … its money timely. Guide to Financial Operations REV. 01/14/2025 … The purpose of this section is to provide guidance to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkState Agencies Bulletin No. 871
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends and OSC’s process for the Military Stipend recalculation effective January 1, 2008 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/871-extension-military-and-training-leave-benefits-and-stipendsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… the cost of security deposits for tenants entering into new lease agreements. SDA was a temporary initiative started …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Agencies Bulletin No. 621
… 433, Unemployment Insurance Owed. This bulletin supersedes Payroll Bulletin P-630, dated November 14, 1989. Affected … Labor Effective Date(s) Immediately Background Involuntary payroll deductions for unemployment insurance owed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedLong-Term Care Ombudsman Program
… establish an Office of the State Long-Term Care Ombudsman. In New York, this office (hereafter referred to as the … for both older adults and persons with disabilities who live in LTC facilities, such as nursing homes, assisted … Use the resulting information to develop and implement strategies to improve access to ombudsman services. … To …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General … such has been configured under the SHARE SetID which means all agencies will be able to access the complete list of Class codes in SFS. The Class ChartField is five …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… by using the Office of General Services (OGS) contract price. Officials should not have paid $74,980 to a local gas …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five fiscal years. Although the District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… destination for individuals and families from around the world.” In 2023, 62.2 million people visited New York City, … notes that major upcoming events, including the 2026 FIFA World Cup Final, New York City’s 400th Birthday, and the 250 th …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy. … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Opinion 95-25
… discussed in the opinion. CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) … express terms of section 54. Therefore, in our view, the withholding provisions of section 54-a are applicable to aid … "notwithstanding any other provision of law" overcomes the withholding requirement of section 54-a. In this regard, we …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… reserve fund balances to determine whether the amounts are necessary and reasonable. Ensure that all payments, pay rates and stipends are paid at rates established by a CBA, employment contract …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… 1, 2011, to August 31, 2012. Background The District is a district corporation of the State, distinct and separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Rensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 652 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6IV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… account values are viewable in the SFS Chart of Accounts Tree Viewer. As noted in Chapter V, Section 3.D - Accounts of … (GAAP)-basis account groupings (RPT_SW_ACCT_GAAP). The Tree Viewer is a read-only component of the SFS Tree Manager folder. All SFS users have access to Tree …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewIII.7 Data Quality – III. Statewide Financial System (SFS)
… The Statewide Financial System (SFS) software provides enterprise information to … Pending Batch Processing or Denied statuses, entered online or via bulk load, with no activity for 90 days or more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityComptroller DiNapoli Releases School Audits
… it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsOpinion 99-3
… do not define the phrase "care and relief", and that we are not aware of any judicial construction of that phrase …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 97-4
… benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's … not a volunteer or exempt volunteer firefighter. Insurance Law, §§9104 and 9105 govern the distribution and use of … the State Legislature and is authorized to receive direct payment of foreign fire insurance tax moneys, the moneys may …
https://www.osc.ny.gov/legal-opinions/opinion-97-4