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Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… audit was to evaluate the District’s financial activities for the period July 1, 2012 through September 30, 2013. … and has approximately 6,200 students and 1,680 employees. For the 2013-14 fiscal year, the District’s operating budget … expenditures by as much as $9.3 million each year, for a total of almost $34 million from the 2008-09 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionDiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… of the Comptroller of the State of New York on March 18, 2025, as set forth in the Notice of Sale published in The … on March 11. The bonds will be dated as of the date of delivery, expected to be March 26, 2025. The State of New York reserves its right to change, …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsComptroller DiNapoli Releases State Audits
… accommodate passengers disembarking from the Staten Island Ferry. Also, trains headed to the ferry were sometimes given priority over scheduled outbound …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… operations. As a result, there are no procedures for the accounting records to be maintained for each water district … reports indicated they would create or retain 13,818 jobs, but they actually created or retained 10,209 jobs, a … for collections. Staff also did not properly update the accounting records and did not accurately record departmental …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-15
… Corp . v County of Suffolk , 71 NY2d 91, 524 NYS2d 8; Con Ed v Town of Red Hook , 60 NY2d 99, 468 NYS2d 596). The … Area Builders Association , supra ; Jancyn , supra ; Con Ed , supra ; see also 1990 Opns St Comp No. 90-39, p 88; …
https://www.osc.ny.gov/legal-opinions/opinion-97-15State Comptroller DiNapoli Releases Municipal Audits
… Cove , Town of Minerva , Pine City Fire Department and the Village of Port Chester . "In today's fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1964
… of a new process for requesting a stop payment for a replacement, reversal, or exchange of a NYS payroll paper … Payment panel in PayServ. If the stop payment is for a lost or destroyed payroll check that requires a reversal, … the dates of the overpayment. If the stop payment is for a lost or destroyed payroll check that requires an exchange, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newState Agencies Bulletin No. 1977
… 6 employees’ Savings Plans page due to the two-year look back. Affected Employees Tier 6 VDC employees are affected. … the Benefit Plan based on review of the “two-year look back” salary. Public query, 92_2_YR_LOOKBACK_VDC_P2, … Update Percent of Earnings: Open the Savings Plans page. ( Home>Benefits>Enroll In Benefits>Savings Plans ) Enter Empl …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Comptroller DiNapoli Releases Municipal Audits
… at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records also make it difficult for officials to accurately assess the city’s current … actually available, after retaining a reasonable amount for the next year. The board also appropriated more fund …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-12
… and Duties (retention of moneys derived from fund raising activities) GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal … "fire companies" to engage in certain "fund raising activities" (see also, Not-For-Profit Corporation Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Reporting Through Retirement Online – Legacy Reporting
… Online page . You’ll find quick guides and short videos to help you use Retirement Online for enrollment and …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… [read complete report - pdf] Audit Objective Did the Auburn Industrial … and ensure project owners submitted the required annual reporting form and supporting documentation (NY-45 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component … the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid claims on behalf of …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Agencies Bulletin No. 1256
… Purpose On March 16, 2012, Chapter 18 of the laws of 2012 was enacted into law, and amends … Optional Retirement Plan (ORP) was selected as the model for the defined contribution component of the plan, … In Benefits>Retirement Plans). Enter employee's Empl ID in search box. Click Search . Select the correct Empl Rcd # for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 92-20
… to be held on county fairgrounds during the running of the fair, even if the property upon which the fair is held is not … on property owned by the corporation (see 18 Opns St Comp, 1962, p 268; 17 Opns St Comp, 1961, p 159), or whether it is intended to apply …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for … MUNICIPAL LAW, §209-b(4); MUNICIPAL HOME RULE LAW, §10(1)(i), (ii)(a)(9- a): A village is prohibited by General …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… Inc. to provide abatement and partial demolition of the East Bathhouse at the Jones Beach State Park in Nassau County. $3.7 million with S&L Specialty … services at Upstate Medical University. $1.3 million with East Coast Wall Coverings Inc. for stucco replacement …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… Conservation $3.4 million with The Sisters of Saint Joseph for the purchase of a conservation easement in Suffolk …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberXVI.4.B Tax Revenues – XVI. Financial Reporting
GASB Statement No
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOpinion 2001-9
… contracts between the county and either a local chamber of commerce or an empire zone corporation, if he serves, in a … that both the empire zone corporation and the chamber of commerce are not-for-profit corporations. We are also … 802(1)(b) may also apply to a contract with the chamber of commerce. The exception in section 802(1)(b) applies to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9