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Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … budgets that annually overestimated appropriations by an average of $1.3 million (9 percent) per year, or a cumulative … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mOpinion 2002-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the board's determination must be recorded in the county clerk's office and filed with the State Comptroller within … The board must cause a copy of the order, certified by the clerk, to be published at least once in the town's official …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Utilities (municipal sewer project connected with … for and at the expense of such municipality, any work of construction or reconstruction, including the removal and …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Contract Advisory No. 4
… the Statewide Financial System with Invalid Business Unit and Department IDs Guidance: Agencies may have multiple … Chapter XI, Section 2 - Comptroller Approval of Contracts and General Contracts Processing . Contracts Subject to OSC … Audit ID in the SFS will change (because the Business Unit and/or Department ID will change) this will NOT require a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideCost-of-Living Adjustment
… payment option, even if you selected a different option at retirement. Because the Single Life Allowance pays the … will receive a notice of the change to your net monthly retirement benefit by mail at the end of September. It will … previous and new monthly amounts for your COLA, your net retirement benefit (the total pension payment amount you …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… by the traveling employee or the extra traveler. If the room rate is higher than it would have been if the employee … alone (i.e., upgrading from a $128 single-occupancy room rate to a $168 double-occupancy room rate), the employee may only be reimbursed for the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesCUNY Bulletin No. CU-694
… University of New York (CUNY) campus security and nursing titles who meet the eligibility criteria are affected. … the December 2020 biannual payment for campus security titles and the December 2020 annual payment for nursing titles. Effective Dates The payments will be effective in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, the Supervisor did not … in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State … provided to our office within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing your …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22June 2002: Advance Refunding Bonds
… advance" of the actual redemption and placed in an escrow account pending the call date or maturity date of the old … the proceeds of the new bonds are placed in an escrow account (in a bank or trust company located and licensed to … they can still be advance refunded, but the escrow account is established to pay debt service on the refunded …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsCUNY Bulletin No. CU-370
… be reported using the attached Summer Research Lag Payment Schedule. The earnings are pensionable and subject to dues. … Authorization Form and the Summer Research Lag Payment Schedule for initial paycheck date Agency Actions The agency … be July 16; if the work completion date is August 9, the final check date is September 10. Since there are five …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-370-2009-cuny-research-foundation-grant-payments-summerState Comptroller DiNapoli Releases Audits
… assets went unreported in SFS AM, including forklifts, a ticket booth, garages, and dump trucks; and auditors found … and matches individual job seekers to jobs, generates Ticket to Work program (TTW) documentation, and provides …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsXII.8.G Payment Methods – XII. Expenditures
… OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing … Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid … Thomas P. DiNapoli. On Feb. 9, the U.S. Department of Justice announced the arrest of two Queens men . They were … An audit of Social Adult Day Care SADC …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsCorporate Governance
… Retirement Fund continues to advance corporate governance and stewardship practices that protect and enhance long-term shareholder value. The Fund’s Corporate … Governance Program engages public portfolio companies and investment managers to ensure they are managing factors …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceDiNapoli Releases Municipal Audits
… , Village of Monticello , Orleans County , Village of Oxford , Town of Reading , Richmond Fire District , Rotterdam … trust funds to the Office of State Comptroller. Village of Oxford – Justice Court Operations (Chenango County) The … Clarkson Village of Monticello Orleans County Village of Oxford Town of Reading Richmond Fire District Rotterdam …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0DiNapoli Announces New $7 Million Investment in Northern Ireland
… today announced the New York State Common Retirement Fund (Fund) is investing $7 million (£5 million) in Northern … Ireland through the Bank of Ireland Kernel Capital Growth Fund (NI). The fund, managed by Kernel Capital, was … today announced the New York State Common Retirement Fund Fund is investing $7 million £5 million in Northern …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandOpinion 90-30
… COUNTIES -- Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for recording satisfaction of … RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 89-29
… exchange of property rather than an outright sale of its land. This is in reply to your letter in which you ask … exchange of property rather than an outright sale of its land. The authority for a village to exchange property with …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 97 - 12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (planning board secretary … Whether the recording secretary of a town planning board may be employed by a local …
https://www.osc.ny.gov/legal-opinions/opinion-97-12New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… income in New York State has surpassed pre-pandemic levels by 12.8 percent. Personal income, which is comprised of wages, income earned by business owners or members of a partnership (“proprietors’ … second quarter of 2020. While proprietors’ income declined by 14.4 percent and wages declined by 9.0 percent from the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021