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State Comptroller DiNapoli Releases Municipal & School Audits
… $3.4 million of general fund balance to close gaps in the budget decreases the fund balance that is available to … water fund already has a deficit fund balance of $58,722. In addition, the city should refrain from including the $1.5 million revenue and corresponding expenditures in their 2024 adopted budget for the New York State Touring …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2001-14
… by the village to the town would fall within the literal definition of a "contract" under section 800(2). In addition, based on a literal reading of the definition of "interest", it would appear that, as an … not intend to include intermunicipal agreements within the definition of "contract" in General Municipal Law §800 (see, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 97-9
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … the board member is not merely speculative and more than de minimis, the board member should not participate in the … the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact …
https://www.osc.ny.gov/legal-opinions/opinion-97-9State Agencies Bulletin No. 2020
… Eligible (BU21) Salary Increase for Employees in the Security Services Unit (SSU) Represented by the NYS … Affected Employees: Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 represented by NYSCOPBA are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… the collection, managing, and publishing of information in any form or medium. 51064 Data Management/Query Software … etc. IT Consulting Services Consultants engaged in the study, design, development, and implementation, of new … IT Services Maintenance and Support Consultants engaged in the support or management of existing computer-based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceOpinion 90-49
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … for the municipal auditing body or official to determine, in the first instance, whether a claimant is entitled to the per day compensation in each particular case. 1981 Opns St Comp No. 81-179, p 191, …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Monitoring of Construction Management
… contracts that were active between April 2015 and July 2020 and additional information provided by the Office through August 2021. About the Program The Office facilitates the work of … managing projects’ schedules, costs, quality, safety, scope, and function. Construction contracts are managed by …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementOrleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County … controls are adequate to ensure that financial activity is properly recorded and reported and that Court moneys are … The purpose of our review was to determine whether the County …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Opinion 90-45
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Standardization (contents … opinion, efficiency or economy will be served. This is in reply to your letter requesting our opinion on the … make and size of loader tires. The reasons recited in the proposed resolution to support standardization are …
https://www.osc.ny.gov/legal-opinions/opinion-90-45About an Employer’s Role – What Every Employer Should Know
… earned. We rely on you to provide us with key information about your employees throughout their employment. One of the … you can send to your employees to help answer questions about such topics as loans, transfers, service credit, … What every employer should know about NYSLRS and what it …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleAbout the Retirement System – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemAudit Response Timeframe
… included within final reports for corrective action. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/audit-response-timeframeState Agencies Bulletin No. 2205
… will be delayed past the scheduled check date, resulting in undue hardship to the employee. Effective Dates: This … corrections through the Statewide Financial System (SFS). In addition, OSC has issued Operational Advisory 35 and … 14 days or upon receipt of the employee’s salary check. In the event the agency determines a payroll correction is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsSUNY Bulletin No. SU-368
… Sum Payments. Affected Employees: All active employees in Bargaining Unit 08 with the following Comp Rate Codes: … both the Fall and Spring semesters may be made beginning in Administration Pay Period 20L, paychecks dated 01/15/2025. … Payments for the Fall semester only, may be made beginning in Administration Pay Period 20L, paychecks dated 01/15/2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-368-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2024Audit Response Timeframe
… Comptroller DiNapoli's Legislative Program Legislative Session 2019-2020: Signed into law on November 20, 2019 as …
https://www.osc.ny.gov/legislation/audit-response-timeframe-0SUNY Bulletin No. SU-386
… for their work location. Affected Employees: Employees in hourly or annual positions who meet the eligibility … New York State’s minimum wage for those employees in non-governmental positions. The Director of the Budget … rates consistent with the Division of the Budget bulletin. In addition, eligible full or part-time annual employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateVendor File Advisory No. 7
… and procedures regarding vendor creation and maintenance in the Statewide Financial System (SFS). The SFS will be implementing changes in support of these policy and procedure changes effective in 2017 as described below. These changes include updates to …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a … and renovate the temporary courthouse space. Paid the LLC a $500,000 deposit before any renovation work was … Paid approximately $131,000 in renovation claims to the LLC without adequate supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Lansing Central School District – Procurement (2021M-213)
… officials used a competitive process to procure goods and services. Key Findings District officials did not always seek competition to procure goods and services. As a result, they may not have procured goods and services economically and in a manner that is in the best …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Tonawanda City School District - Procurement (2023M-108)
… (GML) Section 103 and may have paid more than necessary for goods and services. The Board and District officials: Procured 167 interactive panels for $684,132 without obtaining competitive bids as required … procedures. Did not obtain quotes or request proposals in accordance with District policies for 23 purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108