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DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… initiatives total $3.1 billion in the current fiscal year with little planned for subsequent years. However, … federal relief aid provided directly to school districts with state dollars when that aid is depleted. It is also … among states and highest in the nation when combined with the New York City personal income tax. If this spurs …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Project is group of activities that has a start and end date … produce a unique product, service or result. In the SFS, a project is used to collect and track costs related to those … valuable for grouping projects by activity. Project Status describes the status of projects within the SFS. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyCUNY Bulletin No. CU-691
… April 2013, legislation required the employee contribution rate be based on the employee’s annual wage. Once a Tier 6 … reached three years of membership, his or her contribution rate is based on annual pensionable salary from two years … The employee contribution rates are: Wages Contribution Rate $45,000.00 or less 3% $45,000.01 to $55,000.00 3.5% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpPhoenix Central School District – IT Asset Management (S9-22-20)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … spent. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Opinion 94-28
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … fund. However, to the extent that the advance planning is undertaken for purposes of an existing improvement …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 94-2
… 1947, p 551 are superseded to the extent inconsistent. You ask whether a city may adopt an ordinance which would …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Property Tax Cap How to Calculate Retirement Exclusions
Learn How to Calculate Retirement Exclusions From Example
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/exclusion_example.pdfState Comptroller DiNapoli Releases School District Audits
… In addition, officials did not ensure IT policies were up-to-date with current technology changes. User accounts were … accounts were not disabled. Officials did not maintain up-to-date IT asset inventory records or enter into adequate … supported and disbursed. Auditors questioned payments to three employees totaling $108,963. District officials paid …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsChart of Accounts
… with the specific error that needs to be addressed. If you receive an email for a Position Pool with one of these … on the Department Budget Earnings table. To fix this error you can take one of two actions. The agency will need to … on the Department Budget Earnings table. To fix this error you will need to either activate the Position Pool on the …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… to OSC or schedule time for an on-site review. In either case, supporting documentation must be readily available to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseOpinion 89-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town Law, §27[1]: A town board may not pay the members of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 88-25
… a town board may exclude nonresidents of a park district from the facilities of the district. However, the town board may also permit nonresidents to use park district facilities, with or without a fee. If the town board …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 88-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … note, however, that neither the Village Law, nor any other State statute of which we are aware, specifically provides …
https://www.osc.ny.gov/legal-opinions/opinion-88-2State Comptroller DiNapoli Releases Audits
… can receive a one-time Supplemental Maternity Capitation Payment (SMCP) for the prenatal and postpartum physician care … not implemented. Metropolitan Transportation Authority – Fare Evasion (Follow-Up) (2022-F-23) For 2018, the … sheds, sheds with hazardous conditions, and sheds without valid operating permits. The follow-up found that DOB …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Town of Sheridan – Cellular Phones (2013M-334)
… through October 11, 2013. Background The Town of Sheridan is located in Chautauqua County. The Town is governed by an … to Town officials and employees for job-related use, it also provided this service to individuals who did not … be provided a cell phone, what is acceptable use, and how reimbursement for unacceptable use is to be billed and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Divorce – Regional State Park Police Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1867/divorceDivorce – Police and Fire Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – En-Con Police Officers Plan
… determined that retirement benefits are marital property and subject to equitable distribution. “Equitable … (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) and Five and Ten Year Certain options. The Survivor Benefit …
https://www.osc.ny.gov/retirement/publications/1822/divorceDivorce – New Career Plan
… has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion … designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … The Survivor Benefit beneficiary designations made by retirees who chose the Single Life Allowance option or …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… after the marriage has ended. The division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1513/divorce