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Opinion 94-27
… road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be assessed only against abutting or fronting owners. … may assess the cost of a road improvement under Town Law, §200 against both abutting and non-abutting property owners if …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2003-3
… of volunteer firefighters, through the payment of a form of municipally-funded deferred compensation for the … may designate that benefits thereunder be paid in the form of a lump sum, a life annuity with or without survivor benefits, period certain annuities, or any other form provided under the program, but "[a]ll forms of benefit …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3City of Troy – Budget Review (B18-5-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Office for People With Developmental Disabilities Fuel Card
… Disabilities State Operations Office (Metro) employees of the Office for People With Developmental Disabilities during … officials are required to maintain vehicle use logs (logs) and review and approve the logs for completeness and accuracy … logs and WEX card purchases on a regular basis and follow up as appropriate. Investigate other potentially improper …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Former Wallkill Fire District board chair Michael Denardo was sentenced today in Ulster County Court … is also a warning to fire district officials throughout New York: Always safeguard your assets with checks and balances. …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftDivision of Housing and Community Renewal Bulletin No. DH-117
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing the 2021 … Council 37 (DC-37), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… other programs, but authorizes more than $10.5 billion in new state debt and allows billions of dollars in lump sum … acted on critical budget issues that will help New York move forward. However, billions of dollars in spending … uncertainty, are key risks to this budget.” DiNapoli’s report shows that the state reduced tax revenue projections …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadState Contract and Payment Actions in January
… campground improvements at Harriman State Park in Orange County. State University of New York $18 million for … Essex, Franklin, Hamilton, Jefferson, St. Lawrence and Warren counties. Office of General Services $13.4 million for … and credits valued at more than $153,000. The Comptroller’s auditors also recovered more than $16,000 from vendors …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - … Chapter. Leases - Leases receivable are recorded based on revenue the State expects to collect as a result of … amounts. The State will reserve doubtful receivables based on a specific identification method, except in the case of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsContract Participation of Minority- and Women-Owned Business Enterprises
… of minority- and women-owned business enterprises (MWBEs) in their contracts. Specifically, pursuant to the Law and … program, a similar program for federally funded contracts. In 2011, OSC issued a report ( 2010-S-9 ) on MWBE reporting … did not accurately report the results of its efforts; and, in fact, overstated the extent of MWBE participation in its …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesPayroll Improvement Project Bulletin No. PIP-017
… outcome the name of the query and whether it is private, public, or locked a screenshot of any error messages returned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92State Agencies Bulletin No. 1880
… Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity SUNY employees who currently have … 2021. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees who qualify for the 15-Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… eligible for this benefit, you must retire directly from public employment or within a year after separating from …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… eligible for this benefit, you must retire directly from public employment or within a year after separating from …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jAndover Central School District - Financial Management (2018M-145)
… officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Additional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… eligible for this benefit, you must retire directly from public employment or within a year after separating from …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jContract Advisory No. 12
… “e-Documents,” that enables the Comptroller’s Office to accept electronic grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants … Gateway are not approved. Guidance: New Audit Type values have been created in the Statewide Financial System (SFS) for …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsTransportation – 2022 Financial Condition Report
… by 4.7 percent in 2021. In 2021, 56.8 percent of the State’s highway lane miles were rated good to excellent, a 2 … Since 2017, But Are Worse Than in Other States In 2021, New York State was responsible for maintaining 8,527 bridges.* A …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationTransportation – 2021 Financial Condition Report
… by 1.7 percent in 2020. In 2020, 54.8 percent of the State’s highway lane miles were rated good to excellent, a 1.0 … Since 2016, But Are Worse Than in Other States In 2020, New York State was responsible for maintaining 8,528 bridges.* A …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationVillage of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8