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Opinion 93-19
… made by the court in that proceeding which is required by law to be recorded and the recording of any letters required by law to be recorded. By section 42 of chapter 259 of the Laws …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 93-13
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … charge-back system is that the sheriff patrols only in the area of the county outside of the city. County Law, … county, even if the concentration of services is greater in those municipalities ( cf ., e.g., Education Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 97-11
… (5), 810(1), (3), 811(1); Public Housing Law, §36: Article 18 of the General Municipal Law does not authorize a … disclosure form promulgated by the city. You ask whether article 18 of the General Municipal Law authorizes a city to … annual financial disclosure form promulgated by the city. Article 18 of the General Municipal Law (§800 et seq .), …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 95-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. SALES TAX -- Distribution (calculation of amount set aside for county or educational purposes when …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Compliance With the Safe Schools Against Violence in Education Act
… 16, 2014. Background The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to address the need to provide a safe learning environment for New York’s students in pre-kindergarten through 12th grade. To comply with the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actSeized Assets Program
… Purpose To determine whether the New York Division of State Police properly accounts for seized assets and … share from forfeited assets. This audit covers the period of April 1, 2011 through September 19, 2013. Background The mission of the New York State Division of State Police (Division) is …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programSelected Employee Travel Expenses
… commuting costs. Work with the Comptroller's Division of Payroll, Accounting and Revenue Services to take any …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include lodging, meals, car rentals, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesSelected Employee Travel Expenses
… three-year audit period, as well as other outliers. As a result of our analysis, we examined the travel expenses of … "tax home" rules for 2009 and are taxable as income. As a result, the travel reimbursements made to the employee were …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees … meals, lodging, transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part … total of $588,029 in travel expenses for 17 Department of Health (Department) employees. We selected these employees …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesSelected Employee Travel Expenses
… station of the eight Tarrytown employees and, as a result, made improper travel reimbursements totaling $320,756 … State policies regarding travel reimbursements. As a result of the improper travel reimbursements made to the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesSelected Employee Travel Expenses
… agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are … incurred over $100,000 in travel expenses during our three-year audit period and/or exhibited unusual travel …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesOpinion 96-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 94-10
… the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human … et seq.) governs the establishment and operation of local commissions on human rights. Section 239-o of the … a local commission on human rights at one level of local government does not preclude establishment of a commission at …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 94-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. CLAIMS -- Audit (manner of execution of officer's statement) TOWN BOARD -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-94-4North Syracuse Central School District – Professional Services (2022M-34)
… officials sought competition for the procurement of professional services and entered into written agreements … in the most economical manner and in the best interest of the taxpayers. District officials: Paid $1.2 million to … District officials sought competition for the procurement of professional services and entered into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34State Agencies Bulletin No. 2032
… 86 are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. In accordance with Chapter 368 of the Laws of 2018, the OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2032-school-year-2022-2023-tier-6-pensionable-overtime-ot-earnings-limitSelected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… for special items were made according to the provisions of the agreement between Empire and St. Mary’s. Background … primary health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Plan. Empire processes Plan claims for hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Report File Transactions (File Upload) – Enhanced Reporting
… into NYSLRS membership whose membership is mandatory. You can also “ hire” an employee who is not joining NYSLRS (an … to Retirement Online when you submit your report file. You can also hire a NYSLRS-eligible employee using the Enrollment … Dashboard, you can select the report and view the employee’s NYSLRS ID in the New Hire Summary. Be sure to save the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… reporting system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital … Accounting System (the system), maintained by the Office of General Services (OGS), was significantly improved and … practical in our ACFR presentation for the recording of capital assets. The implementation of GASB 34 necessitated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation