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Unified Court System Bulletin No. UCS-288
… 04/01/2020 to OSC containing the following information for all eligible employees: Employee ID Employee Record Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-288-april-2020-unified-court-system-ucs-security-and-lawColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… records the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain … accounts. The Treasurer also did not document monthly bank reconciliations to determine whether any differences … existed between bank records and her checking and savings account registers. The Board did not adopt an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mNew York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… the population, the number of incarcerated individuals age 50 and above had steadily increased between 2007 and 2016. In … Nonetheless, the number of incarcerated individuals age 50 and over increased marginally over the same time period. … Of more significance, individuals who were at least 50 years old comprised 24.3 percent of the State’s total …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingUnified Court System Bulletin No. UCS-276
… compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manual > Earnings … will be included in the calculation of overtime earned from the OT Eff Date through the End Date on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-lawState Agencies Bulletin No. 1935
… Purpose The purpose of this bulletin is to provide agencies instructions for … are affected. Background Pursuant to the recommendations of the Committee on Legislative and Executive Compensation established by Chapter 59 of the Laws of 2018, effective 01/01/2021, the salaries of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersOpinion 88-57
… Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). … of a legitimate governmental purpose (see, e.g., Maresca v Cuomo , 64 NY2d 242, 485 NYS2d 724; People v … carries a strong presumption of constitutionality (see, e.g., Cook v City of Binghamton , 48 NY2d 323, 422 NYS2d 919) …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, … the AFR was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… when State money is appropriated and subsequently loaned or advanced to non-State agencies pursuant to State Finance … purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made available for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesOpinion 2008-5
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use of money …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Motor Vehicle Theft and Insurance Fraud Prevention Program
… from 2017, and that may not have adequately considered county needs. DCJS should enhance its monitoring of grantees’ …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programXIII.8 Overview – XIII. Employee Expense Reimbursement
… Section Overview In addition to travel reimbursements, employees can be … can authorize payment of dues for staff members involved in professional organizations through the SFS Travel and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewOpinion 89-20
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … to fire district officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to … of a fire district located within the town. We are in receipt of your letter concerning the town's code of …
https://www.osc.ny.gov/legal-opinions/opinion-89-20County of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The County of Rockland is located in the downstate area and is bordered …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the … there was no evidence the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Opinion 89-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-47City of Troy – Budget Review (B5-16-15)
… the significant revenue and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to … ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Conservation Fund – Sources and Uses of Funds
… includes activities such as operating fish hatcheries and game farms and managing fish and wildlife populations. The …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsNewcomb Central School District - Claims Audit (2023M-159)
… 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Opinion 92-12
… App Div 426, 120 NYS2d 142; see also Soroka v Catherwood , 24 AD2d 920, 264 NYS2d 682), as well as the performance of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12DiNapoli Launches Audits on School Safety
… safety in every school and changes need to be made to make sure that our students can learn and grow in the safest …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safety