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State Comptroller DiNapoli Releases School District Audits
… fund balance, the board increased the real property tax levy by 6.8% from 2017-18 through 2021-22 and levied more …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 92-55
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Powers and … are needed to further a proper village purpose. This is in reply to your letter concerning a privately-owned water … from the private owners. Village Law, §11-1120 provides, in part, that a village board of water commissioners may sell …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Exxon's Investors Call for Meaningful Climate Risk Plan
… climate change. "ExxonMobil has said it supports the Paris Agreement, but those are empty words unless the company … investors, Exxon refuses to account for the goals of the Paris Agreement. Irrespective of the current administration's … is garnering even greater support than last year." The Paris Agreement's 2 degree target, to restrict global …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… were linked to a customer contract were converted to a new unique project ID with a Z at the end. Any prior … Limit (“ODL”) issue will occur in project costing. ODL’s are transactions that are over the project costing distribution limit and reflect a negative balance after cost collection has occurred. This issue will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idCUNY Bulletin No. CU-771
… 300 in Bargaining Unit S6. Note : The Zip Code criteria is only applicable to members of District Council 37. … and Medicare tax deficiency deduction for any employee who is inactive at the time the benefit is applied. As a result, the deficiency will automatically be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesSelected Aspects of Discretionary Spending
… The Battery Park City Authority (Authority) was created in 1968 with the enactment of Title 12 of the Public … a total of at least $1,639,710 that was discretionary in nature for the two years ended October 2011. Each public … that are necessary to be accountable for such costs. In November 2012, the Public Authority Budget Office (ABO) …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… invoice to a vendor. Exceptions The Office of the State Comptroller has worked with certain complex vendors, … invoice number that satisfies the processing needs for New York State and the vendor. Business Units should refer to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… Finance Law 179-f effective April 1, 2017 require the payment of prompt payment interest to certain small businesses on invoices not … on all electronically submitted invoices from that date forward until such certification is removed by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilitySUNY Bulletin No. SU-294
… and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and existing doctoral students in selected programs. Certain comprehensive colleges are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-294-suny-recruitment-and-retention-payments-gsnu-employeesControls Over Revocable Consents
… all structures requiring a revocable consent have one in place. Our audit covered the period from July 1, 2016 … revocable consent grants an individual or organization the right to construct and maintain certain structures on, over, … rate. Fees charged are assessed using criteria delineated in Title 34, Chapter 7 of the Rules of the City of New York …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsOpinion 91-42
… as, for example, membership dues, foreign fire insurance tax proceeds (see Insurance Law, §§9104, 9105) and the …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Seized Assets Program
… share of any forfeitures. Assets are considered in pending status until a forfeiture determination is made. As of … and/or updated information, including case disposition status, number and value of assets, and amount of proceeds … following up on pending cases to determine their status. Ensure Division records accurately reflect up-to-date …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOpinion 94-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights … of a joint commission, although article 12-D is silent in this regard, it must be read together with article 5-G of … or more villages within or outside the town could agree to form a joint townwide-village commission on human rights. …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 89-44
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Maintenance, Inspection, and Testing of the Event Recorder System
… Purpose The objectives of our audit were to determine whether the the Long Island … One of six MTA constituent agencies, the LIRR, founded in 1834, has grown to become the largest commuter railroad in … 305,000 riders each weekday. As of December 2016, LIRR’s annual ridership was over 89.3 million. As part of its …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemSUNY Bulletin No. SU-265
… Lump Sum Payments. Affected Employees Active employees in Bargaining Unit 08 with the following Pay Basis Codes: … both the Fall and Spring semesters may be made beginning in Administration Pay Period 18L, paychecks dated 12/26/2018. … Payments for the Fall semester only may be made beginning in Administration Pay Period 18L, paychecks dated 12/26/2018. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-265-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2018Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… effectively manage your local government’s capital assets, you must develop a long-term plan. The plan should address how you monitor and maintain assets and how much you can spend within your budget. By developing a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… shareholder proposals seeking disclosure from 29 companies in which it has investments of more than $2.73 billion. "We … on politics can be a risky business. When it’s done in the shadows it may result in spending that is contrary to the company’s long-term …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingComptroller DiNapoli Releases Municipal Audits
… by town officials. Lakeview Public Library – Tuition Reimbursement and Procurement (Nassau County) The library did …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-478
… Court that Section 3 of the Defense of Marriage Act is unconstitutional, the Internal Revenue Service (IRS) no … whether the value of her/his spouse’s health coverage is taxable as imputed income; and, if so, contact the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-income