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Opinion 96-4
… (authority to supersede village budget procedures) -- Real Property (payment of proceeds of sale of village … of village property to third party for benefit of village) REAL PROPERTY -- Sale (payment of proceeds of sale of village … 5-508, 5-520, 5-532: A contract for the sale of village real property may not authorize payment of an amount equal to …
https://www.osc.ny.gov/legal-opinions/opinion-96-4DiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… the first quarter of 2022 compared to the same period last year, according to a report released today by New York State … at least partially driven by inflation, which hit a 40-year-high in March. “Local sales tax collections continue to … quarter grew by 28.5% compared to the same period last year and exceeded pre-pandemic levels for the second straight …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022State Agencies Bulletin No. 1346
… SEFA Campaigns. Checks made out to SEFA will be accepted. Online Enrollment Online enrollment established by the authorized federated … are encouraged to initiate the deduction with the online enrollment process. For employees without computer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1346-2015-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 1205
… amount of deduction requested on the authorization card is the amount to be deducted from each paycheck in the … made out to SEFA will be accepted. Further information is available at http://www.ogs.ny.gov/Exec/SEFAInfo.asp … For Administration employees who choose to contribute 26 paychecks, the following end dates must be entered: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1205-2013-sefa-state-employees-federated-appeal-campaignAccounts Payable Advisory No. 16
… of vouchers payable to Long Island Power Authority may delay payment crediting. Also, consistent with the GFO, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityDisposal of Electronic Devices
… analysis showed the Department’s policies and procedures for preparing devices for surplus were appropriate to minimize the risk that … We tested 218 electronic devices that had been readied for surplus to determine if these policies and procedures …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… DiNapoli today said there are some positive developments for the state’s fiscal recovery from the pandemic, including … government, in his review of the Executive Budget for State Fiscal Year (SFY) 2021-22, as amended by the … DOB plans to use this to prepay debt service payments for budget gap relief in subsequent years. After that, budget …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerXII.5 Overview – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the … payment in the Statewide Financial System (SFS). Beginning with the implementation of SFS, Business Units are no longer …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewMultiyear Capital Planning
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-040523.pdfProgress Report: The MTA Capital Security Program - June 2007
In the wake of September 11, 2001, the MTA initiated intense planning efforts to determine how to best protect its customers and key assets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2008.pdfCybersecurity Month Passwords
Passwords are one of the most critical controls that help to enable a strong cybersecurity posture. Learn how to help strengthen your municipality’s password practices.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-passwords-10-24-22.pdfMultiyear Capital Planning Webinar Presentation
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-03-02-2022.pdfNew Rochelle City School District – Financial Condition (2013M-377)
… audit was to examine the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … nine-member Board of Education. Operating expenditures for the 2012-13 fiscal year were $229.5 million. Key Finding … fund balance from prior years as a financing source for annual budgets, which has reduced the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Opinion 90-17
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of … special act of the state legislature, any moneys remaining after all the bonded and other indebtedness of a dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 93-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BAIL MONEYS -- Disposition of (when erroneously reported to justice court fund) STATE … that erroneously reported bail forfeiture in the amount of $200 for a particular defendant …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 2001-1
… 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. CONSTITUTIONAL LAW -- … the gift and loan prohibition of article VIII, §1 of the State Constitution. For purposes of this opinion, we assume …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 91-42
… VILLAGE TREASURER -- Powers and Duties (authority to have custody of fire department funds) VILLAGES -- Powers and … may not agree to transfer fire department moneys into the custody of the village treasurer to be jointly invested with … may agree to transfer to the village treasurer the custody of moneys presently held by the fire department for …
https://www.osc.ny.gov/legal-opinions/opinion-91-42State Agencies Bulletin No. 1715
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2019 and other tax related topics Affected Employees Employees meeting the … to the following areas for 2019: Withholding Rates and Tax Brackets Additional Withholding Adjustment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted 28 exemptions (19 percent of those … eligible for the exemptions. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has approximately 7,300 … Employees did not always use the time clock to clock in and the Superintendent was unable to provide examiners …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324