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Comptroller DiNapoli Releases Municipal Audits
… and town-outside-village general fund balances. As a result, the town accumulated almost $2.7 million in the … provided the board with monthly financial reports since March 2014. Wyoming County – Selected Financial Activities … year lease for office space with a private developer. As a result, auditors estimate the county may pay $1.8 million …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Opinion 92-31
… to that described in former section 89(71) (1979 Opns St Comp No. 79-383, unreported; 1978 Opns St Comp No. 78-559, unreported; see also Municipal Home Rule … partisan or political purposes or undertakings (see NY Const, art VIII, §1; Phillips v Maurer , 67 NY2d 672, 499 …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Oversight and Enforcement of the Rechargeable Battery Law
… can be traced largely to the rapid increase in the use of small portable electronics, power tools, and other everyday … items, as well as the increase in “smart” products such as small and large appliances and automobiles. Batteries …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawState Comptroller DiNapoli Releases Municipal & School Audits
… or supported by the employees’ timecards. Auditors found 95% of the village’s overtime was paid to the fire marshal …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2118
… and agency procedures for the use of the Leap Year Salary Calculation. Affected Employees: All employees with a Comp … year in which February 29th falls, the biweekly salary calculation is changed to calculate the biweekly payment … will include the extra day in February, the salary calculation will be changed to reflect the Leap Year Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is appropriated and subsequently … Appropriated Loan Receivables ALRs result when State money is appropriated and subsequently …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesOpinion 91-16
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Fees (not based on … because of the specific reference to the CPLR in RPTL, §1014, it is not entirely clear whether Public Officers Law, §70-a or CPLR §8007 applies in the case of notices published pursuant to section 1014. We …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 88-70
… This opinion represents the views of the Office of the State … bear on the issues discussed in the opinion. REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), … of express statutory authority, a city may not conduct an advisory referendum on whether to fluoridate city water or …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Agencies Bulletin No. 2213
… to reflect the Non-Leap Year Factor of .038356. Effective Dates: The Factor Change for Fiscal Year 2024-2025 will be processed using the following effective dates and check dates: Effective Date Pay Period Cycle Check date 03/28/2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Standards Board Statement No. 83 (GASBS 83) – Certain Asset Retirement Obligations ASSET RETIREMENT OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the retirement (i.e., permanent … An asset retirement obligation ARO is a legally enforceable …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal & School Audits
… announced the following local government and school audits were issued. Hammondsport Central School District – Multiyear … Town officials did not ensure non-payroll disbursements were for appropriate town purposes. The board did not … records and reports or ensure annual financial documents were filed, as required. Greenburgh Central School District – …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-365
… agencies of OSC’s automatic processing of the Non-Leap Year Factor Change for Fiscal Year 2024-2025 for SUNY CAL and CYF Employees. Affected … of CYF and CAL are affected. Background: In any fiscal year in which February consists of 28 days, the biweekly … agencies of OSCs automatic processing of the NonLeap Year Factor Change for Fiscal Year 20242025 for SUNY CAL and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calState Comptroller DiNapoli Releases Municipal & School Audits
… officials reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently … circumvent the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. … board. In addition, the supervisor did not file the town’s 2021 or 2023 AFR as required by state law and the 2022 AFR …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… where needed. This section provides information regarding: Thresholds Contract Numbering Contract Prefixes New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewTown of Wawayanda – Financial Operations (2024M-160)
… and the Board-appointed budget officer. The Supervisor is responsible for ensuring that day-to-day financial … and/or capital investments. The Board did not request and is not receiving up-to-date financial reports or a detailed … information necessary to make informed decisions. The Town is using accounting codes other than those prescribed by the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Bus Wait Assessment and Other Performance Indicators
… Mean Distance Between Service Interruptions (MDBSI). WA is the percentage of bus arrivals that occur within 3 minutes … report their location and bus departure time. This data is used by Transit and MTA Bus for multiple purposes and is a factor in calculating WA. Since February 2017, WA is …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsState Agencies Bulletin No. 2245
… subject to the Salary Withholding Program as referenced in the Background section), or transfer date (from a … subject to the Salary Withholding Program as referenced in the Background section) is on or after 07/01/2024 are not subject to the Salary Withholding Program. Employees in positions assigned to a bargaining unit not previously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesState Agencies Bulletin No. 2163
… is to provide agency instructions for processing the 2023 M/C Uniform Cleaning and Maintenance Allowance. Affected … Office of Employee Relations (OER) memorandums dated 10/12/2023 to the Department of Environmental Conservation; Office … and Division of Military and Naval Affairs authorize a 2023 Uniform Cleaning and Maintenance Allowance to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designatedComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… information on AR adjustments. The type of adjustment that is needed and any system constraints will determine in which … (+) must equal total credits (-). A positive dollar amount is a debit (increases expenditures/decreases revenue) and a negative dollar amount is a credit (decreases expenditures/increases revenue). State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overview