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Opinion 2012-1
… CONFLICTS OF INTEREST -- Purchases and Sales (purchases of highway related products from company owned by a member of a … ASSESSMENTS -- Board of Assessment Review (purchases of highway related products from company owned by a member of a … review who is the sole proprietor of a company that sells highway related products would have an interest in contracts …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Village of Hempstead – Budget Review (B7-16-4)
… Chapter 646 of the Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to … Village of Hempstead Budget Review B7164 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Village of Walton – Bio-Digester Capital Plan (2016M-378)
… The Village of Walton is located in the Town of Walton in Delaware County and has a population of approximately 3,090. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Contact Update and Online Help for Local Officials
LGSA in OSC collects contact information for local governments special districts and other local municipal entities to enable our office to communicate information to the correct individuals within organizations in a timely manner
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpDiNapoli: Dangerous Dodd-Frank Roll Back Plan Threatens Consumers, Markets and Investors
… Recession when they crafted this plan, which would gut consumer protections against high-risk loans, weaken …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-dangerous-dodd-frank-roll-back-plan-threatens-consumers-markets-and-investorsXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… process, a tentative decision must be made to recommend early implementation if allowed by the statement. In order to implement early, all entities that are part of the State reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsTrumansburg Central School District – School Lunch Operations (2015M-171)
… Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the Town of Covert in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171East Ramapo Central School District – Financial Condition (2013M-141)
… is located in Rockland County. The District is governed by a Board of Education which is comprised of nine elected … The District has experienced both planned and unplanned operating deficits in its general fund over the last two … caused by inaccurate budget estimates. As a result of the operating deficits, the District’s fund balance has been …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Comptroller DiNapoli Releases State Audits and Examinations
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Office of Information Technology Services (OITS): Security and Effectiveness of Division of Criminal Justice Services' … February found that OITS did not have established policies and procedures for backup of key division systems. In a …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsAudits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of local governments and school districts. Performance audits … based on an evaluation of evidence against criteria. Local officials use audit findings to improve program …
https://www.osc.ny.gov/local-government/auditsUnified Court System Bulletin No. UCS-177
… To notify agencies of the new voluntary supplemental insurance program available to members of the NYS Court … To notify agencies of the new voluntary supplemental insurance program available to members of the NYS Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeState Agencies Bulletin No. 880
… 131.1a of the Civil Service Law OSC has also created two new reason codes: Code Description Purpose 130 Incr HR 130.4 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesState Agencies Bulletin No. 1026
… of each year of the program to elect to cash out up to 120 hours of accrued Over40 Comp Time credits. For additional … Over40 Comp Time can be accumulated to a maximum of 240 hours. An employee may cash out up to 120 hours of accrued Over40 Comp Time once per year. The payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1026-2010-csea-pef-and-dc-37-over40-comp-time-ii-cash-outOpinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7CUNY Bulletin No. CU-827
… Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-827-professional-staff-congress-psc-full-time-ratificationState Agencies Bulletin No. 1102
… instructions to agencies for processing the Over40 Comp Time II Cash Out payment for eligible employees. Affected … units who have opted to participate in the Over40 Comp Time II program: Administrative Services BU02 Operational … BU67 Background In accordance with the Over40 Comp Time II program negotiated with CSEA, PEF and DC-37, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1102-2011-csea-pef-and-dc-37-over40-comp-time-ii-cash-outState Agencies Bulletin No. 2358
… to inform agencies of the June 2025 Increase to Jury Duty Daily Compensation. Affected Employees: Employees who are eligible to receive Jury Duty Daily Compensation pursuant to Judiciary Law Section 519. … 519 has been amended to provide an increase to Jury Duty Daily Compensation to $72 per day effective 06/08/2025 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… need for a Cash Advance ceases, the agency is required to return the money to the State Treasury. A final … need for a Cash Advance ceases the agency is required to return the money to the State Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceCambridge Central School District - Medicaid Reimbursements (2019M-109)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109