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Opinion 2008-3
… to transfers to certain other reserve funds, there is no express or implied authority for a fire district to otherwise …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 92-22
… by or on behalf of the village. August 17, 1992 Eugune J. Murray, Mayor Village of Rockville Centre …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Overview – Employer Contributions and Rates
… Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As a participating employer, your annual … benefits can be paid. To calculate your annual invoice and bill you for a portion of the cost of your employees’ …
https://www.osc.ny.gov/retirement/employers/contributions/overviewInformation Technology Governance – Information Technology Governance
The following guidance is intended to make oversight less daunting by providing a path for understanding and strengthening IT internal controls
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceLocal Government Interactive Data
… to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataIX.7.K Record Retention – IX. Federal Grants
… State agency retention and access to records must be in full compliance with all applicable federal laws, rules and regulations (e.g., for … State agency retention and access to records must be in full compliance with all applicable federal laws …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few … position can be an effective approach to fulfilling the need for a thorough and deliberate audit of claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleXI.11 Overview – XI. Procurement and Contract Management
… This section provides information related to unique requirements and specific contract transactions not covered in other sections of this chapter. Guide to Financial Operations REV. 03/19/2012 … This section provides information related to unique requirements and specific contract transactions not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/x11-overviewVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… of agency “cash advance” funds – a full or partial amount advanced to an authorized cash advance bank account is being …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization … capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the … from the entity or from other rights and obligations. For intangible right-to-use lease and subscription-based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… "The state has to close a more than $6 billion budget gap and is contending with a significant jump in Medicaid spending. Notably, the state's fiscal problems arise at a time when our economy … The state has to close a more than $6 billion budget gap and …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalValue Pharmacy, Inc.
… On January 28 2015 the Office of the State Comptroller commenced an audit …
https://www.osc.ny.gov/state-agencies/audits/2019/03/27/value-pharmacy-incPublic Posting of Certain Contracts
… which are otherwise subject to the approval of the State Comptroller. Memo Bill Text Status … which are otherwise subject to the approval of the State Comptroller …
https://www.osc.ny.gov/legislation/public-posting-certain-contracts-0Notice of Reserve Funds
To provide increased transparency in school district fiscal operations by requiring publication of reserve funds and reserves funded by resolution
https://www.osc.ny.gov/legislation/notice-reserve-fundsCollege Choice Tuition Savings Program Appropriation
… (Weinstein)/S.8811 (Young) – Makes an appropriation for payment of services and expenses related to the administration of the College Choice Tuition Savings Program. Memo Bill Text … Makes an appropriation for payment of services and expenses related to the administration of the College Choice Tuition Savings …
https://www.osc.ny.gov/legislation/college-choice-tuition-savings-program-appropriationCase Management (Follow-Up)
… recommendations included in our initial audit report, Case Management (Report 2021-N-9 ). About the Program The New … with community-based organizations (providers) to provide case management services, which help older persons with … more than 31,000 seniors received over 515,000 hours of case management services in City fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followDepartment of Transportation Bulletin No. DOT-42
… who were called out ten (10) or more times for snow and ice callouts during the period 11/01/2022 to 04/15/2023 … page or the Time Entry Interface (NPAY502) using Earnings Code COB : Earnings Begin Date: Active Employee – 05/25/2023 … employee was Active Earnings End Date: Same as above Earn Code: COB Amount: Applicable Amount General Deductions The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-42-2023-call-out-response-payment-fiscal-year-2022-2023State Agencies Bulletin No. 2141
… OT cap increases annually based on changes to the Consumer Price Index for the one-year period ending September 30 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2141-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2023-employeesState Agencies Bulletin No. 2145
… of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS lapsing. Affected … affected. Background: Certain chart of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no longer be available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2145-sfs-chartfield-strings-payserv-09152023-09302023-lapse-dates