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Southold Union Free School District – Claims Processing (2013M-183)
… elected members. Appropriations budgeted for the 2012-13 fiscal year were approximately $27 million, funded primarily … appeared to be properly auditing claims, the purchasing agent did not always formally approve all purchases prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fishers Island Ferry District – Financial Operations (2016M-156)
… 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in … in 1947 by an act of the State Legislature, known as the Ferry District Enabling Act. The District is governed by an … Fishers Island Ferry District Financial Operations 2016M156 …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… over departmental cash receipts and information technology for the period July 1, 2011, through May 31, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28.3 million. Key Findings … swim program cash receipts were not properly accounted for, were substituted by the open swim program coordinator …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… same time last year. “November marked another solid month for sales tax collections for local governments,” DiNapoli said. “Although many … sales tax when estimating their own revenue projections for the remainder of the year.” New York City’s collections …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberFund Financial Data – 2021 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … General Fund have been pledged or dedicated to other funds for repayment of debt or project funding and are therefore …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… and made mandatory filings accurately and in a timely fashion. Slate Hill Fire District – Procurement and Claims …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsMaking Adjustments to Earnings and Days Worked – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsGASB Statement 87, Leases
… equal value.) Underlying assets include capital assets (land), buildings, vehicles and equipment. GASB 87 Does Not … service attached). Example A state agency owns a piece of land in Saratoga County and leases it to a private company, …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 1930
… related to ERAP activities: Earn Code Description Purpose ERO (Retro Code N/A) ERAP OT Override The overtime rate for … included in the overtime Earn Code: Enter Earnings Code ERO Hours and Amount (Earnings Code ERO ONLY): Enter the number of hours worked and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsOpinion 91-32
… expressly used, the result is the same ... ( Tom Sawyer Motor Inns, Inc. v County of Chemung , 39 AD2d 4, 6, 331 …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Comptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… New York’s children. Barbara’s family has lost a beloved wife and mother. The people of Queens and New York state have …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkState Agencies Bulletin No. 882
… position. New Method of Calculation Determine Type of Appointment (Promotion, Demotion, Lateral) Agencies must use … the move to the graded position to determine the type of appointment. If the position is: Annual N/S Equated to Grade … to the grade of the graded position to determine if the appointment is a promotion, demotion or lateral. Annual N/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesOpinion 91-36
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop … Whether park land fees imposed upon subdividers by a newly …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Retirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York State or any municipal employer in the State, membership in the New York State Police and Fire Retirement System (PFRS) is mandatory. Employers are responsible for enrolling new employees into PFRS when their employment begins. This …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipOpinion 94-13
… requirements, a municipality may monitor compliance with the employment restriction of section 207-a(6) by … full amount of regular salary or wages to be discontinued with respect to any firefighter who is permanently disabled … to, the circumstances described in section 207-a(2). With certain exceptions not here relevant, section 207-a(6) …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 99-16
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Defense and … -- Terms and Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties … superseded to the extent it may be inconsistent. This is in response to your inquiry concerning the propriety of an …
https://www.osc.ny.gov/legal-opinions/opinion-99-16VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York State often … expenditures charged to a State appropriation that should be paid for by an employee including travel and expense costs … cashed by the intended recipient and a new payment must be reissued. See: Chapter XII.9.C – Reissuing or Cancelling …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… 15 participating counties and two cities. WROTB management changed significantly in October 2024, when the former CEO … of board-approved amounts. In one case, management paid a firm $247,969 for work unrelated to a contract and without … host of the event. However, in several instances, the host name could not be identified because only the first name was …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightState Agencies Bulletin No. 1305
… York and the NYS Law Enforcement Officers’ Union, District Council 82 (Council 82) for interest arbitration eligible members (BU61) … calculation of any overtime earned after the date of the appointment. Therefore, agencies must insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1305-april-2014-retention-paymentDiNapoli: Wall St. 2021 Profits near Record Levels
… in New York City’s securities industry, according to State Comptroller Thomas P. DiNapoli’s annual report on … and securities industry workers have been among the first to return to the office,” DiNapoli said. “Financial markets move in … in New York Citys securities industry according to State Comptroller DiNapolis annual report …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levels