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Opinion 94-28
… advance planning is undertaken for purposes of an existing improvement district or extension, or a proposed district or … in connection with planning a possible future capital improvement. You ask whether the cost of the study is charged … and estimates necessary for planning for a capital improvement which it is contemplated might be undertaken in …
https://www.osc.ny.gov/legal-opinions/opinion-94-28City of Troy – Budget Review (B22-5-7)
… for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities … New York Office of the State Comptroller City of Troy Budget …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7State Contract and Payment Actions in September
… COVID-19 hotline for New York State. Division of Homeland Security and Emergency Services $1.1 million to New York City for the Urban Area Security Initiative Program. Office of Information Technology … and prime contractors. Cumulatively through September for calendar year 2021, the Comptroller’s office has approved …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-septemberState Agencies Bulletin No. 2019
… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 PEF Salary Increase … Institution Pay Period 1L The following procedures must be used by the agency when submitting transactions in … at the hiring rate when Action of PAY and Reason of NEW is used”. Please ignore this warning message. Agency Actions – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseState Contract and Payment Actions in February
… benefit services for the Empire, Excelsior and Student Employee Health plans. $26.6 million to Beacon Health Options …
https://www.osc.ny.gov/press/releases/2022/03/state-contract-and-payment-actions-februaryVillage of Hempstead – Budget Review (B7-16-4)
… limited. The Village’s proposed budget complies with the tax levy limit. The Village’s proposed budget includes the use of $500,000 from the tax stabilization reserve to lessen the real property tax levy. The Board has not yet adopted a resolution to use …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4City of Amsterdam – Budget Review (B23-5-4)
… with the fiscal year during which the municipality is authorized to issue the deficit obligations, and for each … The proposed budget allocates appropriations for personal services, contractual expenditures and employee … bargaining agreements (CBAs) have expired. The CBAs cover the salaries and wages of approximately 50 City …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Understanding the Audit Process
… team gains an initial understanding of organizational and program information to help refine the audit objective(s). … Phase: Audit team examines the organizational and program information in more detail and assesses its impact on … at the outset and throughout the entire process. More details on the audit process and the State Comptroller's …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processCity of Olean – Budget Review (B18-1-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … action on our recommendations in the budget review letter issued in March 2017. Background The City of Olean, … Key Findings Should the City require general fund money to cover $2.2 million of unresolved capital expenditures, …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1DiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State Comptroller Thomas P. DiNapoli today. … that level of public attention. Many states, including New York, have debt limits in place on state bonds. However, … structure and efficacy of those limits varies greatly. In New York, the limits have been circumvented too easily, often …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… guidance to State agencies in determining whether a contract-related transaction must be approved by OSC. It also … agencies must enter a clear and concise description in the NYS Contract Description field for each transaction, … that have been received by OSC. Using the Contract Search feature, a State agency can view the status (Received, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts … are two invoice lines, each with its own distribution line, that are required to be entered by the agency. These lines must net to $0. The first invoice/distribution line is for the credit (-) to the expenditure. This line …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… properly. Check your DOL Employer Account Balance and then calculate the balance yourself: Take the account balance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsOpinion 96-17
… attending emergency medical service conference); (reimbursement of volunteer firefighters for tuition expenses … certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (expenses for attendance at … fire district, pursuant to section 72-g, provide a tuition reimbursement plan for volunteer firefighters who …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… New York State Comptroller Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced … was located at 1854 Cornaga Avenue in Far Rockaway, Queens, and primarily provided services to pre-school children in Far Rockaway in Queens and Williamsburg and Borough Park in Brooklyn. The …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… the hearing; (2) the time, place and date of the hearing; (3) the right of the applicant to be represented by counsel; … withdrawn during the course of the proceeding. (Return to Top) §317.3 Conduct of hearings (a) All hearings shall be … officer at any time during the proceeding. (Return to Top) §317.4 Initial hearings — presentation of applicant's …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsPension Payment Options
… for retirement , it’s important to understand the pension payment options available to you, so you can make an informed … Or you can choose to receive a reduced monthly pension payment to provide for a possible payment to a beneficiary upon your death. If you are divorced …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… [read complete report – pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector … Did the Town of Willsboro Town Town ClerkTax Collector Clerk …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92City of Mechanicville – Records and Reports (2012M-162)
… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162City of Long Beach – Budget Review (B18-7-5)
… it is $3,712,839 above the limit established by law. On May 1, 2018 the City Council adopted a resolution …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5