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Optional Retirement Plan for County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-p and 603(l))
Information for members about An Optional Retirement Plan for County Sheriffs Undersheriffs Deputy Sheriffs and Correction Officers Sections 89p and 603l
https://www.osc.ny.gov/retirement/publications/optional-retirement-plan-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersOpinion 2002-5
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … for open space preservation); (referendum requirements in connection with establishment for acquisition of … to other procedural requirements, the expenditure of public funds for the preservation of open spaces and areas …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… the budget amount). It is the agency’s responsibility to correct any negative balance. All negative balances on appropriations and segregations due to lapse must be corrected no later than five business days prior to the lapse date. Agencies should use NYKK0264 – Negative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsXIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… a project in an ‘Open’ status allowing configuration of funds distribution and association with a customer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesXII.5 Overview – XII. Expenditures
… to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the … documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of payments … enter information onto SFS and maintain all documentation in support of the payment in accordance with the record …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewTown of Wawarsing - Recreation Department Records (2019M-20)
… complete and accurate accounting records and reports to allow the Board to properly manage the Town’s Recreation finances. Key … Recreation records were incomplete and not reconciled to accounting records. The Director did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20State Contract and Payment Actions in July
… Talent, LLC for entertainment booking services at the New York State fairgrounds. Division of Alcoholic Beverage … from the Tioga Downs, Rivers, Montreign, and Del Lago casinos to 26 local governments in various counties. $6.6 … Broome County. Unified Court System $8.5 million to The Legal Aid Society for the Attorneys for Children Program. …
https://www.osc.ny.gov/press/releases/2019/08/state-contract-and-payment-actions-julyOpinion 91-24
… §14-1436: A town, on behalf of a town sewer district, may contract with a county to provide sewer service to properties … within a county sewer district. The cost of such a contract would be financed by the county in the same manner … power, on behalf of a sewer district, to: enter into a contract or contracts with another sewer district or with any …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 99-16
… to indemnify custodial bank) GENERAL MUNICIPAL LAW, §10: A town may enter into a custodial agreement under which the … for costs, expenses, damages, liabilities or claims that do not arise out from the custodian's own negligence or … provision in a proposed custodial agreement. You indicate that the town intends to enter into a three …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Corporate Governance
The New York State Common Retirement Funds Corporate Governance Program supports and facilitates the integration of environmental social and governance ESG into the Funds investments process
https://www.osc.ny.gov/common-retirement-fund/corporate-governancePutnam County Industrial Development Agency – Management Practices (2013M-257)
… Purpose of Audit The purpose of our audit was to evaluate the Putnam County Industrial … projects in its 2012 annual report submitted to the Office of the State Comptroller. Key Findings In 1996, the PCIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… or approve payments prior to checks being issued. Not all Company funds were accounted for or in the custody of the … documentation is included. Collect, record and disburse all Company moneys, including grounds rental fees, as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialCUNY Bulletin No. CU-390
… Allowance Payment. Affected Employees City University of New York employees in the following titles: Campus … Payment is authorized pursuant to a City University of New York memorandum dated October 9, 2009. Eligibility and … Staff Nurse and Nurse Practitioner After the first year of service, be in Active pay status for at least 200 workdays …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-390-cuny-december-2009-uniform-allowanceAccounts Payable Advisory No. 28
… over the Agency’s Payment Process Reference : Guide to Financial Operations: Chapter XII, Section 4.B - … Rules and Regulations requires the head of an agency to certify to the Comptroller annually, or at any time there is a new …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationVillage of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the … Key Findings The Board authorized substantial improvements to the Village’s water system and obtained funding for the … Facilities Corporation without first identifying a plan to pay for the related debt. Although the Board raised water …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207City of Troy – Budget Review (B5-13-20)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Accounts Payable Advisory No. 30
… Agreements Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, … and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients of claims, awards, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsMinority- and Women-Owned Business Enterprises (MWBEs)
… State Comptroller Thomas P. DiNapoli is committed to advancing minority- and women-owned businesses by: … contracting, subcontracting and purchasing opportunities to MWBEs; providing the resources MWBEs need to pursue State business opportunities; and requiring that …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesDiNapoli Op-Ed in Times Union
… decision points have become increasingly common in the last decade, making federal spending and debt front-page news. In contrast, state and local finances, and particularly debt, … Many states, including New York, have debt limits in place on state bonds. However, the structure and efficacy …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… a contract-related transaction must be approved by OSC. It also provides general policies and procedures for … contract type being used. For some contract types and Purchase Orders subject to OSC review (OP Transactions), … a State agency can view the status (Received, Approved and Non-Approved) of their own contracts submitted to OSC. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overview