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Opinion 89-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … discussed in the opinion. SCHOOL DISTRICTS -- Reserve Fund (authority to establish fund to pay tax certiorari … a judgment or claim. May 2, 1989 Cornelius F. Healy Deputy State Comptroller … Whether 1984 Opns St Comp No 8432 p 40 is …
https://www.osc.ny.gov/legal-opinions/opinion-89-17DiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… of these policies in siting of renewable energy facilities on lands other than productive farmland. Promote supportive …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsCUNY Bulletin No. CU-337
… Form and the Summer Research Lag Payment Schedule . If the earnings are to be paid in a single payment, the Earnings and Goal Amount must be equal. If the payments are to be made in multiple installments, the … is equal to the Goal Amount, the payments will end. If the Earnings and/or Goal Amount change before the Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-337-2008-cuny-research-foundation-grant-payments-summerCUNY Bulletin No. CU-259
… information: Earnings Code: CGR Effective Date: The first day of the pay period in which the payments will … Authorization Form. Goal Balance: Leave blank for the first payment. In order to process the CGR payment, the … field of the new effective dated row should represent the first day of the pay period that corresponds with the Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-259-grant-payments-summer-researchCUNY Bulletin No. CU-300
… information: Earnings Code: CGR Effective Date: The first day of the pay period in which the payments will … Authorization Form. Goal Balance: Leave blank for the first payment. In order to process the CGR payment, the … field of the new effective dated row should represent the first day of the pay period that corresponds with the Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-300-2007-cuny-research-foundation-grant-payments-summerAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background The Afton Hose Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… submitted periodic expenditure reports to SED and OCFS. We reviewed claims amounting to $1.8 million, out of $3.2 million in contract payments, to determine if the claims were properly supported and appropriate. These … four administered by SED and three administered by OCFS. We found that Educators could not support or justify $883,530 …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followDiNapoli Statement on the MTA's July Financial Plan
… fiscal canyon of more than $2 billion annually and plan for long-term service challenges. The MTA’s July financial … my office has been saying since September 2021 : the MTA is facing major risks to its operating revenue streams as … discussions with New York City on the state of service are good steps forward, but the MTA must show how it intends to …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planVillage of Endicott -- Budget Review (B17-4-7)
… Village's tax levy limit by $470,040. Key Recommendations We recommend the Board address water and sewer rate changes … appropriations without sufficient financing sources. We recommend the Board take necessary actions, such as …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… method of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, … However, these are Village official positions and must be paid on the Village’s payroll. The Board did not adopt a … credit card at local restaurants and in most instances there were no credit card receipts to show whether items …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Otto – Town Clerk and Tax Collector (2012M-214)
… The Town Board consists of an elected Supervisor and four elected Council members and is the legislative body responsible for overall Town operations. The Town’s general fund appropriations for 2012 fiscal total $1.1 million. The Clerk reported cash …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214State Agencies Bulletin No. 1858
… Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a claim to recover these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksAccounts Payable Advisory No. 3
… receiving payments and applying them to the appropriate accounts. The Statewide Financial System may have multiple …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequencePort Jefferson Union Free School District – Information Technology (2014M-039)
… rights to the District’s overall computer system. District management does not require any verification to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 from a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andState Agencies Bulletin No. 1837.3
… the A19 adjustment earnings code. Earnings Begin Date: First day of Paid Leave subject to the wage cap, or the first day of the pay period. Earnings End Date: Last day of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
CostSaving Ideas School District Auditing Roles Responsibilities and Resources
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Agencies Bulletin No. 1976
… in ‘ Background’ section above. Contributions resume the first paycheck of the following calendar year. Agency Actions … Date on the Savings Plans panel, should always be the first day of the current, unconfirmed pay cycle. To start or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaTown and County Special Districts and Town Improvements
… Town and County Special Districts and Town Sewer, Drainage and Water Improvements Towns and counties proposing to issue …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … Onondaga County. The Department provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072