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Opinion 93-28
… which established the CHIPs program (see L 1981, ch 314, §§20, 21). The references to sections 279 and 282, … of State-aid funding (see Bill Jacket for L 1981, ch 314, letter of June 25, 1981 to Counsel to the Governor from …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Accounts Payable Advisory No. 43
… Subject : GFO Updates – Supplier, Prompt Payment Interest and more Update : The below sections of the … Receive Date New to add information about 15 day prompt payment interest for qualified small businesses; …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreState Agencies Bulletin No. 702
… information and procedures regarding the calculation of affected employees’ salaries. Affected Employees Employees … raise that was received in the prior bargaining unit must be removed before applying a promotion percentage and the … his current grade. The employee’s new salary is calculated by dividing his current salary by 1.0275. The resulting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsOpinion 91-44
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- … Law, §163[2],[4]; 4 NYCRR 73.1[b]-[i], 73.2). In either case, it appears that the statute and regulations require a … a local health insurance plan established pursuant to General Municipal Law, §92-a for a member of the board of …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 96-21
… of Facilities (reconstruction or replacement of damaged, destroyed or worn-out facilities or appurtenances by … beach in a town beach erosion control district which was damaged by coastal storms. This is in reply to your letter … beach in a town beach erosion control district which was damaged by coastal storms. It is our understanding that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-21DiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… 9.7 percent of all local government revenue, according to a comprehensive report on local sales tax released today … along with many towns and villages, depend on these funds to pay for essential services and operations, revealing the … U.S. Supreme Court ruling that allowed states to require online retailers to collect and remit sales tax regardless of …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… the New York State Thruway Authority will continue to face fiscal challenges, according to an audit released … audit issued in January 2008 identified several areas where the Thruway could increase revenues, such as collecting … Effectiveness of Cost Containment Initiatives , or go to: …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsState Comptroller DiNapoli Releases Municipal & School Audits
… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1945
… Leave in PayServ, including entering Job Action Requests for Workers’ Compensation leave corrections, documenting … Compensation Cases Employees with a Workers’ Compensation injury related to an assault are entitled to two years of … to be used (Refer to Payroll Bulletin No. 1366 for a list of Workers’ Compensation Action/Reason codes) Detailed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of General … artwork and historical treasures, and intangible assets. To improve management of these assets, the state established … where addresses were marked as state owned in tax parcel data but they did not appear in the SFS AM data. …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… The ‘Count’ should reflect the number of Payment ID sequences an agency has entered. On the ‘Payments’ tab, the agency must enter the Payment ID, Accounting Date, and Amount. The ‘Journal Directly’ box … Additional fields on the Payments tab include: Customer ID: A Customer ID is required when depositing receipts from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli Announces Latest Fiscal Stress Scores
… A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal stress … (Putnam) and Schroeppel (Oswego), and the City of Poughkeepsie (Dutchess), which were designated as …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresXII.8.G Payment Methods – XII. Expenditures
… OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial System … are four available payment methods in the SFS: check, two-day Automated Clearing House (ACH), one-day ACH and wire …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsTitle I Grants to Local Educational Agencies – Federal Funding and New York
… carried over from FY 2024 (a practice which began in FY 2021). The average per-school Title I allocation was … school-wide programs serve a total of 642,772 students (70.5 percent of all students attending traditional public …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesDiNapoli Announces Latest Fiscal Stress Scores
… System – Municipalities: Fiscal Year 2024 Results Online Interactive Visualization Fiscal Stress Monitoring …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… controls. The Treasurer has not filed the required annual foreign fire insurance report for 2012 with OSC. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Lake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… ask to review and the Treasurer did not provide monthly bank statements, canceled check images and monthly bank reconciliations. Key Recommendations Adopt a system of … Require the Treasurer to prepare, retain and present bank reconciliations. … Cameron Volunteer Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overComptroller DiNapoli Releases School District Audits
… addition, employees stored personal data, such as photos, videos and music, on district computers. And district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… officials have adequate controls in the Highway Department to safeguard assets. Determine whether Town officials used a … Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over $1,100 that could not be accounted … are recorded and accounted for. Compare fuel purchases to amounts logged and provide periodic reconciliations to the …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8