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Opinion 89-3
… GENERAL MUNICIPAL LAW, §§104, 109-b: The exception for purchases made through the New York State Office of … award. You state that the State contract, as extended, is for an outright purchase rather than an installment purchase. … subdivisions to enter into installment purchase contracts for equipment, machinery and apparatus (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-3State Agencies Bulletin No. 1886
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected … creating Tier 6. This tier applies to employees joining a retirement system after March 31, 2012. This Legislation … $100,000.00 5.75% $100,000.01 and Greater 6% The Benefit Plans and the narrative descriptions are found below. Note : …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Agencies Bulletin No. 1793
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected … to $100,000.00 5.75% More than $100,000.01 6% The Benefit Plans and the narrative descriptions are found below: Note : …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … (Follow-Up) (2015-F-14) An initial report issued in November 2011 determined that certain Metro-North Railroad … (DPS) staff do not verify the accuracy of the information on employee/contractor qualifications maintained by …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Audits
… industrial hemp program had expanded opportunities for hemp production in the state, it did not always follow … Authority - Metro-North Railroad: Response Planning for Unexpected Events (2019-S-55) Overall, Metro-North has … Oversight of Sidewalk Sheds (2019-N-9) DOB is responsible for regulating the safe and lawful use of more than 1 million …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsSUNY System Administration Office – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom … Administration Office (System Administration) employee for audit whose expenses ranked among the highest in the … examined were appropriate. However, the employee selected for audit had charges totaling $5,021 that were either for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesWainscott Common School District – Financial Condition (2013M-268)
… $1.7 million. Although the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 … same time period, the District increased the real property tax levy by more than $325,000. The District has not … surplus fund balance is in compliance with Real Property Tax Law statutory limits. Develop a multiyear plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Fund Financial Data – 2023 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataTown of Lindley – Financial Management (2012M-226)
… of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. … four Board members and is the legislative body responsible for overseeing the Town’s operations, finances, and overall … management. The Town’s 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … providers each year rather than issue a formal request for proposal because the providers have a long history with … balance in the unemployment insurance reserve could pay for unemployment insurance costs for more than 27 years. In …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1471
… 2015-2016. Effective Date(s) Repayment of the NYSCOPBA for Bargaining Unit 01 DRP reductions will begin in the … Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings codes is less than zero (0) in any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentOpinion 94-9
… as one of its official newspapers and may submit claims for compensation pursuant to Public Officers Law, §70-a. You … published within the county as official newspapers for the publication of all local laws, notices and other … certain conditions precedent to a newspaper making a claim for compensation for the publication of concurrent …
https://www.osc.ny.gov/legal-opinions/opinion-94-9XVI.3.A Financial Statements – XVI. Financial Reporting
… have different objectives and use the financial statements for different purposes. Some examples of these users include … is necessary. The minimum financial reporting requirements for general purpose governments include the: Management’s … and between final budget amounts and actual budget results for the general fund; A description of significant capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsOpinion 98 - 19
… St Comp No. 84-48, p 57). Therefore, voter approval to increase the fire district's spending limitation also may be …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Long Island Workforce Housing Act (2015-MR-4)
… they complied with the Long Island Workforce Housing Act for the period January 1, 2009 through December 31, 2014. … the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making homeownership more affordable for the workforce in Nassau and Suffolk Counties. The Act …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4State Comptroller DiNapoli Releases School District Audits
… They did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory or … $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. East Bloomfield Central School District … permissions, and the assistant superintendent for business and operations had excessive administrative …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsOpinion 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-2012-1Annual Financial Report
… how to navigate and complete the Annual Financial Report. For more detailed instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Agencies Bulletin No. 741
… Entry transaction of RGS or RGH needs to be submitted as a result of a Correct History action; ie. RGS needed after a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureVillage of Endicott -- Budget Review (B17-4-7)
… independent evaluation of the Village's tentative budget for the 2017-18 fiscal year. Background The Village of … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7