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Opinion 91-32
… Mahon v Board of Education of the City of New York , 171 NY 263; Teachers' Ass'n Central High School District No. 3 v … VIII, §1 (see, e.g., Ausable Chasm Co. v State , 266 NY 326; City of Rochester v Chiarella , 98 AD2d 8, 470 NYS2d … OCRRA, are created by special act of the Legislature (see, NY Constitution, article X, §5; Plumbing, Heating, Piping and …
https://www.osc.ny.gov/legal-opinions/opinion-91-32DiNapoli Releases Executive Budget Report
… but greater clarity is needed on how the state will pay for it all.” DiNapoli praised the Governor’s reform … amendment to authorize the forfeiture of pension rights for public officials who are convicted of crimes related to … new one-shot and temporary resources in the coming year. Increases school aid by $991 million or 4.3 percent in the …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportOpinion 99-16
… under which the custodial bank will be indemnified for costs, expenses, damages, liabilities or claims that do … the collateral pledged by the depository bank as security for the town's deposits. The depository bank has requested … a town had no authority to agree to indemnify a lessor for damages sustained through the town's use of the leased …
https://www.osc.ny.gov/legal-opinions/opinion-99-16State Agencies Bulletin No. 1305
… Purpose To inform agencies of OSC’s automatic processing of the April … of the April 2013 Retention Payment Background Pursuant to the following Chapter Laws, a retention payment of $225 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1305-april-2014-retention-paymentUnified Court System Bulletin No. UCS-248
… To explain agency actions necessary to implement the SOS increases. Affected Employees Eligible employees in … Employees Association (CSEA – BU 87), provides for a retroactive increase to the Senior Officer Series … that are calculated based on an employee’s additional salary factors such as overtime (OTD) and Holiday (HPA) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sosOpinion 94-13
… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment) FIRE PROTECTION AND PREVENTION -- … Disability Benefits (procedure to terminate for engaging in prohibited employment) GENERAL MUNICIPAL LAW, §207-a(6): …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Payroll Improvement Project Bulletin No. PIP-013
… on March 10, 2021 and OSC expects to have the system live for agency use by March 15, 2021. PayServ will be unavailable … 25L/26C, paycheck date March 25, 2021. In order to prepare for conversion and cutover activities planned between March … 10, 2021. Submission Schedule The 2020-2021 Schedule for Agency Payroll Submission and Report and File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andDiNapoli: Wall St. 2021 Profits near Record Levels
… Wall Street’s run of prosperity extended into the first half of 2021 with $31 … are also recovering.” Securities industry performance is traditionally measured by the pretax profits of the …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsDiNapoli: State's Fiscal Outlook Declines
… state and avoid cuts to critical programs New Yorkers rely on.” DiNapoli said large budget gaps underscore the … by the Executive into the statutory rainy day reserves on a monthly basis over the course of the fiscal year. If all … are expected to grow by almost $22 billion, or 17.8%. On an All Funds basis, which captures the impact of waning …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesAnnual Financial Report
… how to navigate and complete the Annual Financial Report. For more detailed instructions please refer to the … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee … account code in the Annual Financial Report (AFR). For example: Cash must be reported as a positive amount, and …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… this Guide. Refunds owed to the State by an Employee – for any expenditures charged to a State appropriation that should be paid for by an employee including travel and expense costs when … of Taxation and Finance – Treasury (DTF – Treasury) for deposit, see: Section 3.B - AP Adjustment Voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewDiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… to make America a safer place. She advocated in Congress for children’s health insurance, special education and better … others on childhood obesity. I wish her all the best, pray for her good health, and thank her deeply for more than two decades of dedicated service to Long …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… the bidding threshold. The Board conducts a proper audit of claims. The Village’s check signing process is adequate. … Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board … individual claims. The Mayor does not maintain custody of his signature stamps. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, 2008 through May 31, 2013. … and related expenditures were appropriately accounted for. Key Recommendations No recommendations were included in …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Accounts Payable Advisory No. 46
… agencies must reject the invoice. It is a best practice for agencies to notify the vendor within one business day of … information. See the Guide to Financial Operations XII.4.F for more detail. Reference : For additional information on a proper invoice, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceWynantskill Union Free School District – Payroll (2016M-66)
… December 31, 2015. Background The Wynantskill Union Free School District is located in the Towns of North … as a result of this report. … Wynantskill Union Free School District Payroll 2016M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… Purpose of Audit The purpose of our audit was to evaluate the … Lawrence-Lewis Board of Cooperative Educational Services is a public entity which delivers approximately 50 … services to its 18 component districts. BOCES is governed by a nine-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
… procedures to ensure that claims are adequately documented and supported, are for legitimate District purposes and are approved prior to payments. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Brewster Central School District - Professional Services (2019M-235)
… Key Finding District officials did not seek competition for professional services from three of the 10 professional … of professional service providers to determine the need for new requests for proposals (RFPs). District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… competitive bidding statutes, and policy requirements to solicit and document competition when making purchases. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111