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Opinion 91-6
… -- Purchase Through County or State (no similar exception for federal General Services Administration contracts) LOCAL … first, nineteen hundred fifty-three, all contracts for public work involving an expenditure of more than seven … furnishing the required security after advertisement for sealed bids in the manner provided by this section ... …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 90-54
… This opinion represents the views of the Office of the State Comptroller at the time it was … RETIREMENT AND SOCIAL SECURITY LAW, §§110, 410: Certain pension benefits payable by the State and Local Retirement … Retirement System to an alternative payee upon receipt of a duly issued court order in a matrimonial action. RETIREMENT …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 90-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (publication of minutes of meetings); (publication of State Comptroller's report of examination) TOWN CLERK -- … of minutes of town board meeting); (publication of State Comptroller's report of examination) TOWN LAW, §§30, …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Selected Financial Management and Administrative Practices
… the estates of individuals who die intestate (without a will) and leave either no known heirs or heirs who … prices. Certain estate assets were put up for sale without the documented formal prior approval of the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesOpinion 92-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of conduct. Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 92-20
… by local law). Town Law, §137 provides that if any trade, occupation or use of premises is prohibited without a … legitimately assist in the regulation of the business or occupation and may not exceed necessary or probable expenses … the license and inspecting and regulating the business or occupation (see, e.g., Rauscher v Village of Boonville , 131 …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Accounts Receivable Collections
… Purpose To determine whether the Office of the Attorney General effectively collects delinquent … Key Findings Overall, the Bureau was generally effective in its collection of accounts receivable referred by state … were delayed by as much as a year or where cases were on hand from one to three years without any actions taken. The …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsCompliance With Payment Card Industry Standards
… Purpose To determine whether selected State University of New York (SUNY) schools are in compliance with Payment … 2015 to March 22, 2016. Background The State University of New York (SUNY) is the largest comprehensive university system in the United States, consisting of 64 institutions and about 460,000 enrolled students. SUNY …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/compliance-payment-card-industry-standardsState Agencies Bulletin No. 2042
… or September 30, 2022, are affected. Background Certain chart of accounts strings in SFS that are attached to … of all current position pools that are associated with a chart of accounts string that is scheduled to lapse on … that appear on the spreadsheet are updated with valid chart of account strings. If the chartfield string is lapsing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2042-sfs-chartfield-strings-payserv-9152022-9302022-lapse-datesXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… record retention requirements for documents supporting expense reports. Unless otherwise specified, agencies must retain documentation supporting Travel and Expense transactions for a minimum of six years from the … electronic copies of documents in support of Travel and Expense transactions. If a traveler’s documentation is not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseXIII.10.C Refunds Owed to the State by an Employee – XIII. Employee Expense Reimbursement
… custody account, the advance must be reconciled outside of SFS. The Business Unit must maintain documentation to … to the employee and must make that available to the Office of the State Comptroller upon request. The employee must … a check payable to the sole custody account at the time of the submission of the expense report for the fund advanced …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeProcessing Retirement Applications – When Employees Retire
… a retirement application, we will notify both you and your employee, and we will confirm the employee’s retirement date. The following contacts will receive a letter, as well as a notification in Retirement Online : the payroll and personnel …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/processing-retirement-applicationsIT Contingency Planning – Information Technology Contingency Planning
… an organizations critical business processes in the event of a disruption …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/it-contingency-planningBrooktondale Fire District – Purchases and Disbursements (2021M-18)
… policy, were adequately supported and approved prior to payment. There were no recommendations as a result of this audit. … Determine whether the Brooktondale …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… the establishment of the position of Town Comptroller in certain towns. When this position is established, the Town …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsiblePrattsburgh Central School District – Financial Management (2020M-108)
… The Board appropriated fund balance totaling $1.13 million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the District reported that it …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108White Plains City School District – Financial Management (2020M-71)
… adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and … not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … the past five years grew to $97.9 million, the equivalent of 43 percent of the District’s annual budget. Certain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71State Agencies Bulletin No. 1848
… or September 30, 2020 are affected. Background Certain chart of accounting strings in SFS that are attached to … of all current position pools that are associated with a chart of accounting strings that are scheduled to lapse on … that appear on the spreadsheet are updated with valid chart of accounting strings. If the chartfield string is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1848-sfs-chartfield-strings-payserv-09152020-09302020-lapse-datesJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… Findings JCIDA officials did not appropriately evaluate all projects prior to approval or monitor the performance of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcida