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Opinion 92-4
… cost is reasonable in relation to the benefits received by the district. You ask whether a fire district may expend … Fire districts have those powers expressly granted by statute and those powers necessarily implied therefrom … has implied authority to purchase equipment for use by its volunteer firefighters in connection with physical …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Oversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision (Department) has … Department procedures. … To determine if the Department of Corrections and Community Supervision has established …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesState Police Bulletin No. SP-238
… Employees: Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … payroll by 10/31/2024, may receive the payment upon return from leave. OSC Actions: OSC will automatically insert a row … compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manuals > Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-payState Police Bulletin No. SP-233
… Employees: Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … payroll by 10/31/2023, may receive the payment upon return from leave. OSC Actions: OSC will automatically insert a row … compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manuals > Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-233-2022-state-police-hazardous-duty-payLehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman … The audit covered Lehman’s bank accounts for the period of January 1, 2013 through February 5, 2015. Background CUNY … largest urban university in the United States, consisting of 24 constituent colleges, graduate and professional …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsState Agencies Bulletin No. 1033
… processing and to provide instructions to agencies for processing transactions not processed automatically. … or part time annual employee. Employees must have been on the payroll at the end of the pay period in which 11/1/10 … or Leave of Absence with a reason of Military Stipend on 11/3/10. Employees who otherwise met the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1033-2010-uniform-cleaning-and-maintenance-allowance-lifeguardsState Police Bulletin No. SP-223
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … payroll by 10/31/2022, may receive the payment upon return from leave. OSC Actions OSC will automatically insert a row … (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manuals > Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-payDue Diligence for Companies Holding Abandoned Funds
… Companies that hold abandoned funds are required to attempt to contact the … due diligence, is not only required by the New York State Abandoned Property Law (APL), but is good customer service. …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… All federal refunds will be processed through AP as an adjustment voucher … information. There are two main reasons for processing refunds in AP: When the refund relates to a contract payment, … drawdown, OSC BSAO will adjust the drawdown accordingly. Refunds must be offset by disbursements within 3-5 days to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsState Police Bulletin No. SP-213
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … by 10/31/2021, may receive the payment upon the return from leave. OSC Actions OSC will automatically insert a row … compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manuals > Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-213-2020-state-police-hazardous-duty-payState Police Bulletin No. SP-212
… The 2020 State Police Expertise payment is supplemental taxable income, will be included in the employee’s taxable gross, and is subject to all employment and income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-212-2020-state-police-expertise-payOpinion 90-63
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Appropriations and Expenditures … MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - dinner for volunteer … or rooms for its or their use". All moneys received from taxes or other public sources for "library purposes" …
https://www.osc.ny.gov/legal-opinions/opinion-90-63XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… is a contract let by the Office of General Services (OGS) for use by State agencies and other authorized users. State … can be found on the OGS website . Agency instructions for purchasing from centralized contracts are provided by OGS … in the centralized contract. OSC approval is required for purchase orders and contracts valued at over $200,000 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsState Agencies Bulletin No. 2085
… job location is within the five boroughs of New York City (NYC), effective 12/31/2018, and in the counties of Nassau, … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective 12/31/2018) will continue Nassau, … 12/31/2021) will continue Other (job location outside of NYC, Nassau, Suffolk, or Westchester Counties) $14.20 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… even mulch, they expect the retailers to be fair and the pricing or weighing devices they use to be accurate. If price … are getting what they pay for.” Testing of retail pricing and weighing devices falls under the jurisdiction of … in the counties audited during the audit period of January 2022 to September 2023 (see Figure 1 for a county-by-county …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersFund's Mission, Values and Investment Philosophy
… markets, we should gain exposure through low-cost, passive strategies. In less efficient markets, we consider active strategies where: We understand the drivers of the …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… today identifying school districts that are not meeting all state-mandated physical education (PE) requirements for … seven did not do so for grade 5. Auditors did find that all 10 districts met the requirements for students in grades … – met the minimum PE minute and day requirements for all elementary, secondary and high school grades. The …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesState Agencies Bulletin No. 1688
… Allowance Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria Background Article 39 of the 2016-2021 DMNA Agreement between the State of New York and the Civil Service Employees Association and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1688-2018-uniform-maintenance-allowance-employees-division-military-and