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Comptroller DiNapoli Releases School District Audits
… The board also did not always approve change orders. In addition, monthly financial reporting to the board did not … demonstrate the need to retain approximately $2.1 million in four reserves. District officials have developed a plan to … which they were not established. The plan was not adopted in the board’s meeting minutes. Medina Central School …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… of motor vehicles registered in New York possess adequate insurance coverage, or are financially secure, to compensate persons … Bridge and Highway Safety Program, the Compulsory Insurance Services Program, and the Accident Prevention …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityOpinion 2006-7
… use monies paid to it under the contract to purchase and own ambulances used in connection with the provision of … ambulance district may use monies paid to purchase and own ambulances …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Leaves of Absence and Service Credit – Special 20- and 25-Year Plans
… Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 3, 5 and 6 members receive half …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditTravel Advisory No. 7
… standard rate for personal vehicle mileage is $.545, for motorcycle mileage is $.515 and moving mileage rate of $.180. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesDiNapoli: Bedford-Stuyvesant is on the Rise
… The Bedford-Stuyvesant neighborhood has experienced strong population, business and job growth in recent years, according to a report released today by New York State Comptroller Thomas P. DiNapoli. … The BedfordStuyvesant neighborhood has experienced strong …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseXVI.3.A Financial Statements – XVI. Financial Reporting
… these financial statements are numerous and varied. They have different objectives and use the financial statements … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of … flows between governmental and business-type activities have not been eliminated. Governmental activities, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for … Finance in accordance with reporting objectives and GASB Statement 33. While it is anticipated that this will result … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Comptroller DiNapoli Releases Municipal & School Audits
… purposes and accounting records being altered without detection. Farmingdale Union Free School District – Payroll …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 922
… Purpose To ensure compliance with New York City tax withholding requirements, OSC is using … This initiative is currently limited to the counties of New York City (New York, Richmond, Kings, Queens and Bronx) and the counties … To ensure compliance with New York City tax withholding requirements OSC is using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageOpinion 94-19
… to a substantially level or declining debt service payment schedule. The bonds in question, however, were issued …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 96-2
… the library district would not be a "special district" only because the "ad valorem levy" authorized by the special …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-15
… rules and regulations for the safekeeping, accounting and audit of all moneys received (8 NYCRR 172.2). Based on these …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Payroll Improvement Project Bulletin No. PIP-016
… be the total of the old and new deductions combined. The only change for the employee will be the description. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92DiNapoli: Restaurant Industry Critical to New York City's Economy
… beyond the pandemic.” "Queens' 6,000 restaurants not only contribute to the unique character of our neighborhoods, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economySome NY Schools Not Reporting Bullying or Harassment
… reports were so short on important details — one report only referred to “name calling,” for example — that it was …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… spending target may be a challenge because programs that account for more than half of State Operating Funds spending …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressOpinion 88-19
… that bear on the issues discussed in the opinion. ACTIONS AND PROCEEDINGS -- Authority To Institute (by town to … establishment of private landfill) TOWNS -- Powers and Duties (acceptance of gift to defray expenses of lawsuit) … in part: "The town board of any town may authorize and direct any town officer or officers to institute, defend …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Selected Aspects of Safety and Security in Subway Facilities
… point intercoms) is not always maintained as required. Only 916 of the required 1,061 preventive maintenances (PMs) …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesOpinion 89-8
… to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for … to establishment by a school district in Adirondack Park) STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park) GENERAL MUNICIPAL LAW, §6-d; Education Law, §3651: A …
https://www.osc.ny.gov/legal-opinions/opinion-89-8