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Opinion 96 - 11
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of town … town purpose (see also Town Law, §§81, 220; cf . 1981 Opns St Comp No. 81-203, p 216). As a general rule, when real …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Village of Washingtonville – Budget Review (B25-6-1)
… be mindful of additional potential expenditures with new hires. The Village has underestimated health insurance …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1DiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… The New York Daily News today published an op-ed from New York State Comptroller Thomas P. DiNapoli, Citizen Action of New … The New York Daily News today published an oped from New York State Comptroller Thomas P DiNapoli Citizen Action …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… from Transit’s pool of Small Business Mentoring Program contractors and no other vendor was assigned. Another five … as reasons for the delays. Transit does preventative maintenance of security equipment—cleaning, testing and … of 1,187 pieces of equipment and found that 14% had no maintenance scheduled as they should have. They also found …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderState Agencies Bulletin No. 1350
… changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedSecurity Self-Assessment – Information Technology Governance
… consider arranging for additional training or a refresher in the near future. Likewise, if only a small handful of … or school, you could ask appropriate follow-up questions. In addition, questions about access to particular software … of your IT systems. It should be noted that the manner in which the answers to the questions are obtained is up to …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… into, renew, or assume responsibility for a procurement contract for commodities, services, construction, or printing certify at the time the bid is submitted or the contract is renewed or assigned that it is not on the OGS … services are necessary and cannot be obtained without an exemption. OSC REQUIREMENTS Effective with publication of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012More About This Retirement Plan – State Police Plan
… 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of the … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planWestmoreland Central School District – Financial Condition (2014M-283)
… audit was to examine the District’s financial activities for the period July 1, 2013 through June 30, 2014. Background … close projected budget gaps. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Cohoes Public Library – Governance and Operations (2015M-259)
… December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes … The Library, which serves approximately 16,000 residents, is governed by an appointed nine-member Board of Trustees. … with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Marion Central School District – Tuition Reimbursements (2016M-11)
… Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education … discontinue the practice of allowing the District Clerk to sign District checks as the primary, and sole, signatory. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366State Agencies Bulletin No. 1961
… Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected … eligibility for retirement system membership. Therefore, most State of New York employees are considered covered and … plan are not considered covered by that plan. Therefore, most rehired retirees (commonly known as Section 211 and 212 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021New Suffolk Common School District – Selected Financial Operations (2013M-197)
… The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is … fund balance, exceeding the permitted statutory limit, in each of the fiscal years 2007-08 through 2011-12 by as … The Board compensated the former Superintendent $28,687 in the 2011-12 fiscal year through vendor disbursements as if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mPort Jefferson Union Free School District – Information Technology (2014M-039)
… August 31, 2013. Background The Port Jefferson Union Free School District is located in Suffolk County, has … Port Jefferson Union Free School District Information Technology 2014M039 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mCity of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Lewis County – County Bridge Maintenance (S9-13-3)
Lewis County County Bridge Maintenance S9133
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3VII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… Financials menu to allow them to run the NYAR0260 (FBIC Invoice) and the NYGL0442 (FBIC Ledger) reports for their … was implemented The NYAR0260 displays all of the FBIC invoice detail by fund of a specific GLBU (customer) during a … NYAR0260, navigate to Accounts Receivable > Report > FBIC Invoice. If a run control already exists, navigate to Find an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsXVI.4.A Cash and Investments – XVI. Financial Reporting
… of Taxation and Finance or under the sole custody of a specified State Official. Both the State Comptroller and … State’s cash and investment activities. The following is a list of the disclosures required by GASB Statement No. 40: … pooled investments. Interest Rate Risk – The Segmented Time Distribution method will be used for the footnote …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… Financials menu to allow them to run the NYAR0260 (FBIC Invoice) and the NYGL0442 (FBIC Ledger) reports for their … was implemented The NYAR0260 displays all of the FBIC invoice detail by fund of a specific GLBU (customer) during a … NYAR0260, navigate to Accounts Receivable > Report > FBIC Invoice. If a run control already exists, navigate to Find an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overview