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Opinion 92-2
… in the opinion. FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use general fire district funds to pay amounts due under …
https://www.osc.ny.gov/legal-opinions/opinion-92-2DiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… New York City’s transportation and warehousing sector … Nationally, transportation and warehousing fully recovered all jobs lost before the end of 2020. With the explosion in … has the highest share of foreign-born workers (58%) out of all the major sectors in the city. DiNapoli’s report found: …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eUnified Court System Bulletin No. UCS-315
… bulletin is to describe new Time Entry Earnings codes used for the Annual Leave and/or Compensatory Time Exchange Program for eligible employees of the New York State Unified Court … Units 87, DR, F8, G9, S9, SA, SD, SG, SK, SN, SR and SY) for the period April 1, 2021, through March 31, 2026 provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
Recently released data from the Bureau of Economic Analysis show personal income in New York has surpassed prepandemic levels by 128 percent
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… years 2014 and 2015. City-funded spending is projected to increase at an average annual rate of 4.6 percent between …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsOpinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … officers subject to mandatory referendum) MUNICIPAL HOME RULE LAW, §23(2)(f): A local law which authorizes a city …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Controls Over CUNY Fully Integrated Resources and Services Tool
… and student employees whether active, inactive, or retired. Key Findings We concluded that CUNY’s processes and … New York - York College: Time and Attendance Practices for Public Safety Staff (2013-S-65) CUNY SPS: Controls Over Bank …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolOpinion 90-30
… or mortgage may redeem the same, generally, by payment of all expenses incurred for the support of the person and for … apply "to any mortgage granted to or made by the state of New York ... or any political subdivision of the state ...". …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 93-2
… that former subdivision four was to be superseded by the new provisions (see McKinney's Sessions Laws of 1977, p 578). …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 2006-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … is required and, in certain instances, the approval of the State Comptroller is required (Town Law §§193, 194, 209-d, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-38
… to a fund or insurer to provide an income for retirees or payment to retirees or their beneficiaries, where such … to a fund or insurer to provide an income for retirees, or payment to retirees or their beneficiaries, and declares that … by a public retirement system and also would constitute a payment to an insurer to provide payments to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-38XI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… requirements for contract and amendment submittals subject to the Office of the State Comptroller (OSC) approval. Once … Contract provisions Amendments that result in changes not contemplated in the original agreement may require … the contract requisition to verify that adequate funds have been reserved. See XI.2.C Contract Funds Reservation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… Purpose To determine the extent of implementation of the seven … in our initial audit report, Improper Medicaid Payments to Eye Care Providers (Report 2015-S-6 ). Background Under …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followState Agencies Bulletin No. 1711
… Purpose To inform agencies of the content information for the 2018 Form W-2 Affected Employees All employees who received a Form W-2 Wage and Tax Statement for calendar year 2018 … shows the components of the Federal, Social Security and Medicare Taxable Gross amounts. W-2 Distribution The agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1711-form-w-2-wage-and-tax-statement-calendar-year-2018Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… obtain expertise in district finances, and have expertise with purchasing policies. Candidates may include: a district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorPipeline Safety Oversight (Follow-Up)
… (PSC) operates a federally certified safety program for intrastate and interstate pipelines. Department of Public …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followCity of Glen Cove -- Budget Review (B17-7-12)
… prior budget review. The City’s proposed budget complies with the tax levy limit. Key Recommendations Avoid using …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12NYS Common Retirement Fund Announces First Quarter Results
… the three-month period ending June 30, 2018, according to New York State Comptroller Thomas P. DiNapoli. "The Fund … state's pension fund is designed and prudently managed to provide sustainable investment returns over the long-term, that means adjusting to conditions and finding opportunities even when markets are …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsState Agencies Bulletin No. 1684
… Purpose To notify agencies of a new form AC3440 Request for Payroll Check Stop Payment to be used to stop and reissue New York State payroll checks Background Under the current business process, state agencies submit Form TD346 to the … will be mailed to the employee’s home address located in the Modify a Person page in PayServ. OSC will update the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1684-new-form-stop-and-reissue-new-york-state-payroll-checkBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial … Findings The Board has not established written policies and procedures for cash receipts and disbursements, claims processing or information technology. The Board has not adequately segregated the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m