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Opinion 88-49
… of Barber , 198 Misc 135, 100 NYS2d 668, affd 278 App Div 600, 101 NYS2d 924, 278 App Div 727; 103 NYS2d 661; Kingston Associates v La Guardia , 156 Misc 116, 281 NYS 390, affd 246 App Div 803 285 NYS 19; Rappel v Roberts , 79 Misc 2d 201, …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Controls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsOpinion 88-71
… of water rents. You indicate that the city's code provides for the imposition of a penalty of 10% on any water bill not … the due date. We understand that the code also provides for partial payment of past due water rents and that … if they act with competent authority, in good faith, and for sufficient consideration ( Radinsky v City of New York , …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … realistic budgets based on historical or known trends for the town’s three sewer districts. As a result, the sewer … computer system, the lack of policies significantly increases the risk that data, hardware and software systems …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 88-40
… This opinion represents the views of the Office of the State Comptroller at the time it was … body of the municipal corporation whose fiscal officer is to have custody of the moneys of the joint service. (3) A … pursuant to this section, a fiscal year commencing on the first day of August, may, at any time determine, by …
https://www.osc.ny.gov/legal-opinions/opinion-88-40State Agencies Bulletin No. 1421
… Purpose To notify agencies that OSC will be unable to print checks for employee Direct … September 29, 2015 through October 13, 2015 OSC Actions OSC will continue to receive and process direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1421-direct-deposit-returns-and-reversals-during-statewide-financial-systemX.4.B Address – X. Guide to Vendor/Customer Management
… the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self-Service Portal, the vendor will be able to add or update their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-addressOpinion 90-33
… that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Online and Computer-Aided Training – Travel and Conference Expense Management
… the organization has adopted. It would not be proper for the local government or school district to gift a computer to an official or employee for the sole purpose of facilitating the training. 13 We have an extensive library of webinars available for local officials. The Academy for New York State’s Local …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingAudit Advisory Committee
… Advisory Committee, appointed by the Comptroller pursuant to regulation (11 NYCRR 136-2), reviews and reports to the Comptroller on the annual internal and external audit processes related to the Retirement System and the Common Retirement Fund and …
https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committeeThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Through Ages’ CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program Through Ages is a New York City-based for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualOpinion 94-11
… a dinner and coincides with the annual inspection dinner for the fire company or companies within the district. You … commissioners of a fire district to expend district funds for a celebration of the anniversary of the creation of the … §64[14]; General City Law, §13-b, authorizing expenditures for such celebrations in counties, towns and cities, …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Agencies Bulletin No. 1177
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry … cause the contract to be automatically added. Reporting Retroactive Changes in Pay Basis Code Retroactive Changes in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 919
… changes that are required to apply the proper taxation for employees who are receiving a retroactive military stipend increase but are no longer … to these taxes. OSC Actions Whenever a mass retroactive salary increase is made, OSC will identify employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendProtecting our Elderly Population: Select Elder Care Program Audits (2021-2023)
New York State has the fourth-largest population of older adults in the United States, with over 3.3 million New Yorkers age 65 and older (about 17 percent of the population).
https://www.osc.ny.gov/files/reports/pdf/select-elder-care-program-audits-2021-2023.pdfEco News - April 2024
Over the last year, my office has conducted audits of the State’s air quality monitoring, the MTA’s preparedness for extreme weather events, the security of our water supply and more.
https://www.osc.ny.gov/files/press/pdf/eco-newsletter-2024.pdfOpinion 88-67
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 2012-1
… between the company and the town to sell products for use by the town highway department. That interest would … interest in a contract of his firm to sell products for use by the town highway department. Article 18 of the … benefit as a result of that contract. A "contract" for this purpose means any claim, account or demand against …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1DiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… 7.5% of total payroll spending in 2022, a significant increase from the 4.6% average from 2013-2021. “The workforce … ten years, with 16,858 people leaving the workforce, an increase of 26% from the prior year. New hiring declined …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-high2015 Financial Condition Report – 2015 Financial Condition Report
… Financial Condition Report for the fiscal year ended March 31, 2015. After closing deep projected budget gaps just …
https://www.osc.ny.gov/reports/finance/2015-fcr