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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
… budget also includes $484 million to operate the state’s health insurance exchange, an increase of nearly 25 percent. …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportState Agencies Bulletin No. 1305
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1305-april-2014-retention-paymentDiNapoli: State's Fiscal Outlook Declines
… period, while expenditures will grow by 10.3%. All Funds health disbursements are projected to grow by almost $16 … growth is largely due to a projected rise in Department of Health Medicaid costs of nearly $10 billion (from $77.4 … approximately one-quarter of funds were used for public health and safety payroll, and more than half (almost $4 …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesDiNapoli: Wall St. 2021 Profits near Record Levels
… extended into the first half of 2021 with $31 billion in pre-tax earnings, beating 2020’s outsized first half … As we prepare for an eventual slowdown in Wall Street’s record activity, we need to ensure New York’s Main Street, … New York City. The Comptroller’s report also notes that: High incomes create economic activity in other employment …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsPayroll Improvement Project Bulletin No. PIP-013
… expects to have the system live for agency use by March 15, 2021. PayServ will be unavailable from noon on March 10, 2021 until March 15, 2021. All PayServ and PS Query users will be locked out … as follows: Institution 24/25C - Paycheck Date 03/11/2021: Automated Interface Cutoff 02/22/2021 Online …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andOpinion 94-13
… of the General Municipal Law requires a city (other than New York City), town, village or fire district to pay to a …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 99-16
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Defense and … -- Terms and Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties … name of the local government, they must be delivered in a form suitable for transfer or with an assignment in blank to …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Annual 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-reportRensselaer 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-17Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Accounts Payable Advisory No. 46
Updated proper invoice guidance
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceDiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… make America a safer place. She advocated in Congress for children’s health insurance, special education and better gun …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyVillage of Tivoli – Procurement (2015M-79)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the … located in the Town of Red Hook, Dutchess County, and has a population of approximately 1,100. The Village is governed … methods when procuring goods and services in accordance with General Municipal Law and the Village’s procurement …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Brewster Central School District - Professional Services (2019M-235)
… whether the District procured professional services in accordance with Board policies and applicable statutory … professional services. District officials should: Conduct a periodic review of professional service providers to … whether the District procured professional services in accordance with Board policies and applicable statutory …
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)
… goods and services economically. Determine whether the Supervisor safeguarded cash. Key Findings Town officials … and did not seek competition for goods that fell below the bid limits or for professional services. The Supervisor did not provide oversight of the bookkeeper’s …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Warwick Valley Central School District - Professional Services (2019M-139)
… whether the District procured professional services in accordance with Board policies and applicable statutory … whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Sachem Public Library – Claims Processing (2016M-327)
… of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 1, 2015 … June 30, 2016. Background The Sachem Public Library is a school district public library that serves over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Wynantskill Union Free School District – Payroll (2016M-66)
… to ensure employees were accurately paid at their approved salaries or wages. Key Recommendations There were no …
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)
… was to evaluate the accuracy of BOCES' payroll payments for the period July 1, 2014 through May 31, 2016. Background … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $59.3 … BOCES officials established and adhered to good procedures for processing and verifying payroll payments. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371