Search
Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… [read complete report - pdf] Audit Objective Did the Remsenburg-Speonk Union Free … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you … https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdf . … The Board and District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSocial Media Use Policy
… of the State Comptroller (OSC) manages multiple social media sites to keep New Yorkers informed about the work of … The opinions and beliefs expressed by users on our social media sites are those of the users and do not necessarily … OSC welcomes and encourages you to participate in the discussion on our social media sites. We encourage …
https://www.osc.ny.gov/help/social-media-use-policyCost-of-Living Adjustment
… eligible , you automatically receive a COLA increase each September. How COLA is Determined In accordance with State … benefit (the total pension payment amount you receive after credits, deductions and taxes) and any other changes to … plan that allows for retirement, regardless of age, after 20 or 25 years); or Receiving a disability retirement benefit …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentJune 2002: Advance Refunding Bonds
… an escrow account (in a bank or trust company located and licensed to do business in New York State). After payment of issuance costs, the proceeds are used by the escrow agent to purchase special United States Treasury securities … (after payment of $ x.x million in underwriting fees, insurance, and other issuance costs) were used to purchase …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsCUNY Bulletin No. CU-370
… Purpose To explain the procedures for processing payments for CUNY … Full-time CUNY instructional staff Background Pursuant to an agreement between the City University of New York and … The payment is processed through the payroll system to facilitate crediting retirement service. Work may be …
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
… Asset Management (2022-S-32) Capital assets include land, buildings, construction in progress, equipment, library …
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 … payment in accordance with the pay terms and Scheduled Due date or Net Due date on the voucher. Two-day ACH is the preferred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsOpinion 97 - 12
Whether the recording secretary of a town planning board may be employed by a local consulting engineer who represents developers in matters before the board
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli Releases Municipal Audits
… of Oxford , Town of Reading , Richmond Fire District , Rotterdam Princetown No. 5 Fire District , Town of Scio, Town … and unforeseen repairs to the district’s equipment. Rotterdam Princetown No. 5 Fire District – Internal Controls …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for … is not liable for any such fee. This is in reply to your letter concerning fees for recording satisfactions of …
https://www.osc.ny.gov/legal-opinions/opinion-90-30New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… July 1, 2021 Edition Have Personal Income and Earnings … 16, 2020 September 2, 2020 August 19, 2020 August 5, 2020 July 22, 2020 July 9, 2020 Subscribe for Latest Updates The State Comptroller’s Office is committed to …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Opinion 89-29
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange property … A village may acquire a parcel of property to exchange for property owned by a federal agency and needed for village … any charter, ... the board of trustees of a village... may sell, transfer or lease to or exchange with... the government …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 99-2
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … specifications be prepared for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 96-22
… if the town no longer needs to proceed with the landfill closure. It is anticipated that the moneys in the contingency … may be appropriated for payment into the fund if it would cause the balance of the fund to exceed ten percent of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-22DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… spending is recurring and may present a growing fiscal challenge to the state, particularly as temporary federal aid … since 2019. By the end of SFY 2022-23, statutory rainy day fund balances had increased to $6.26 billion (compared to … up to 50 years, far exceeding the Debt Reform Act’s 30-year maturity limit for all state-supported debt. It also …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Rural Counties Face Shortage of Health Professionals
… – have no OBGYN physicians at all. The 16 rural counties’ dentist to 10,000 population ratio (3.6) is less than half of … New York state has six rural hospitals that are in the top 10% for Medicaid payer mix throughout the nation and an …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsState Agencies Bulletin No. 1915
… inform agencies of OSC’s automatic processing of the April 2021 NYSCOPBA BU 21 Retroactive Parity Salary Increase and … the NYSCOPBA, provides for a merger of the SSU fiscal year 2021 Salary Schedules for non-arbitration eligible members … (BU21) and arbitration eligible members (BU 01). As a result, the salary steps for each corresponding salary grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleCity of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City's general fund … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … that although it is understood that the Town is required to have written policies, the resolution directed Town officials to consult the Office of the State Comptroller’s publications …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Java – Tax Collection Remittance (P1-24-21)
… remit taxes to the County each month. The Tax Collector is a separately elected official of the Town and is not governed by the Supervisor. By following the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21