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Opinion 88-8
… who is also the president and chief stockholder of an automotive dealership would have a conflict of interest if … be curative. You ask if a fire district may engage a local automotive dealership to service its vehicles if a member of … is the president and chief stockholder of the automotive dealership and abstains from voting with respect …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … may be impacted due to decreased enrollment, resulting in decreased revenues. District officials did not: Perform … perform budget transfers after appropriate Board approval and provide the Board with budget status reports. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… County and had a population of 1,425 residents. The Mayor and Board of Trustees are responsible for the overall … The Village had two major credit cards, one issued to the Mayor and one issued to the Administrator. The Mayor regularly used the Village credit card at local …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23XII.9.H Audit Recoveries – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for recovering … the contractor of the State’s determination that an amount is due and owing, and 2) an opportunity for the contractor to … if the Business Unit still determines that an amount is due and owing to the State, the Business Unit should issue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesModel Code of Ethics for Local Governments - Frequently Asked Questions
… to establish a board of ethics. The Model Code (Section 18) is intended to provide guidance to those municipalities …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsHelp
… [pdf] Reference Guides Local Government Financial Indicators [pdf] Local Government Environmental Indicators [pdf] School District Financial Indicators [pdf] School District Environmental Indicators …
https://www.osc.ny.gov/local-government/fiscal-monitoring/helpSUNY Bulletin No. SU-297
… Factor Change for Fiscal Year 2020-2021 for SUNY CAL and CYF employees. Affected Employees All SUNY employees in salary Grade 980 with a Pay Basis Code of CAL and CYF are affected. Background Effective Administration Pay … factor to the non-leap year factor of 0.038356 for CAL and CYF employees. Effective Date(s) The non-leap year factor is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-297-factor-change-fiscal-year-2020-2021-suny-cal-and-cyfOpinion 2002-7
… (necessity for referendum when expending reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund (authority to establish); (necessity for referendum) … for capital purposes. The expenditure of such monies is not subject to referendum. You ask whether the expenditure …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 89-64
… fide purchase upon the most beneficial terms, including price, in the public interest. This is in reply to your … the board and the owner have arrived at a purchase price which the board believes is fair, but which exceeds the … 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a statutory procedure for …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are Complete … to agencies notifying them that access to the Production environment has been restored. The first priority … Guidance for Processing SFS Transactions in Production after Fiscal Year End FYE Processes are Complete …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeOversight of the STEM Incentive Program
… Purpose To determine if the Higher Education Services Corporation (HESC) is effectively monitoring the Science, Technology, Engineering, and Mathematics (STEM) … (Program) to ensure recipients are in compliance with the Program rules and regulations, and whether HESC has only …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programStandard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… Requirements of the Standard Work Day and Reporting …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionFacility Structure, Safety, and Health Code Waivers
… Department. The Department is the State agency responsible for enforcing compliance with these codes and regulations and for granting exceptions. Regulations permit the Department to … and controls, including the assignment of responsibility for monitoring compliance and maintaining adequate …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… Ideas Credit Card Accountability Minimizing the Risk of Error Misuse and Fraud …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudThe Securities Industry in New York City - October 2013
Five years after the bankruptcy of Lehman Brothers, Wall Street has made an impressive comeback.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2014.pdfThe Securities Industry in New York City - October 2015
Regulations enacted after the 2008 financial crisis have changed the way the securities industry operates.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2016.pdfThe Securities Industry in New York City - October 2012
Five years after the beginning of the financial crisis, the securities industry remains in transition.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2013.pdfState Agencies Bulletin No. 2046
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing the … LFG 019562 - Lifeguard 2 Background All eligible members of the PSNU who are included in Bargaining Unit 68 … The purpose of this bulletin is to provide agencies with instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2046-june-2022-lifeguard-salary-increase-state-university-professionalDiNapoli: Positive Fiscal Outlook for Plattsburgh
… down spending. For example, from 2002-2012 revenues grew at annual rate of 2.6 percent, while expenditure growth … day reserves. The city’s available fund balance peaked at $5.2 million in 2010, but has been tapped in recent years and stood at $1.9 million in 2012. DiNapoli’s report also highlighted a …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburgh