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Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… Purpose of Audit The purpose of our audit was to determine if the Town is accounting for capital projects … budget for 2012 is $4,012,006. Key Findings Town officials have not closed out a capital project for a dump closure with a …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Cambria Housing Authority – Financial Management (2015M-316)
… to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for the period January 1, 2014 through August 24, 2015. … five-member Board of Directors. Operating expenditures for 2014 totaled approximately $91,000. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Tully Central School District – Network Access Controls (2021M-138)
… were secure. Officials did not develop written procedures for granting, changing and revoking access rights. Officials … network user accounts, including 24 that were created for former employees or third-party consultants who no longer work for the District. Unneeded network user accounts can be …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Village of Bainbridge – Financial Operations (2014M-227)
… Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… to an agency of the federal government that remains unpaid for a period of 180 days shall be referred to the U.S. Department of Treasury for appropriate action. The Department of Treasury is … empowered to withhold or reduce certain federal payments for the purpose of collecting delinquent non-tax debts owed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeClarence Fire District – Purchasing (2016M-297)
… audit was to examine the District’s purchasing practices for the period January 1, 2015 through June 21, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $944,965. Key Findings The purchasing policy … the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding professional service …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… in the world. My brother James and I are grateful for the expressions of support offered by so many and for the many kindnesses shown to our father over the years. Please continue to keep him in your prayers. For those who have asked, visiting hours will be held on …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… a result, the District could have paid more than necessary for goods and services. District officials did not seek separate competition for 35 public work projects totaling almost $3.1 million, as … not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andWynantskill Union Free School District – Purchasing (2022M-85)
… Develop clear guidance in procedures to seek competition for purchasing goods and services that were not required to … competitively bid. Follow the District’s purchasing policy for 25 purchases (83 percent) totaling $53,883. Adequately document they sought competition for 17 purchases totaling $27,231. Further, contract award …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85DiNapoli Statement on NYC's 2025 Budget Modification
… due to a steadily declining population, as well as lower pension and debt service spending, in the current year. Business income tax revenue remains strong, as economic growth …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… specifically. For this guide, we will adhere to this prevailing interpretation. The state’s CMIA “major program” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaOpinion 90-53
… a municipal corporation may contract with private parties for the performance of only those of its functions which may … corporation may not contract with a private party for services involving the performance of its police powers … party to perform the function of assessing real property for the village or, to the extent they involve the …
https://www.osc.ny.gov/legal-opinions/opinion-90-53State Agencies Bulletin No. 502
… Pay Benefit effective 7/1/04 and to provide procedures for the payment of the Supplemental Pay Benefit for CSEA and PEF employees. Affected Employees Employees in … York and the Civil Service Employees Association provides for a Supplemental Payment payable to employees whose degree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationState Agencies Bulletin No. 1256
… Purpose On March 16, 2012, Chapter 18 of the laws of 2012 was enacted … contribution rate to be based on the employees’ annual wage. The employee contribution rates are: Annual Wage Contribution Rate $45,000 or less 3% $45,000.01 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 91-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Opinion 2004-9
Whether purchases on behalf of county agencies may be made pursuant to the exception to competitive bidding requirements under General Municipal Law
https://www.osc.ny.gov/legal-opinions/opinion-2004-9State Agencies Bulletin No. 1997
… taxes will be calculated using the employee’s current withholding elements in PayServ. The Retro Codes (RUC, RU2, … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996
… taxes will be calculated using the employee’s current withholding elements in PayServ. The Retro Codes (RC5, RO5, … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 92-15
… AND POLICE PROTECTION -- Disability Benefits (payment for partial disability attributable only in part to … for section 207-c benefits, a county that has been a party to a workers' compensation proceeding is bound by the … [collateral estoppel inapplicable when municipality not party in interest to workers' compensation proceeding and not …
https://www.osc.ny.gov/legal-opinions/opinion-92-15DiNapoli Releases East Harlem Economic Snapshot
… said. "These changes also bring challenges, particularly for long-term residents struggling to get by on limited … President Gale A. Brewer . "I thank Comptroller DiNapoli for shining a light on the whole picture of East Harlem – not … in East Harlem is smart, and it delivers real benefits for the neighborhood's committed, long-term residents." "This …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshot