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Opinion 2002-5
… a period of probable usefulness of twenty years for a new recreational area of not less than 50 acres or an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… Memorandum of the Association of Towns of the State of New York, dated July 2, 1975, on A. 8044, enacted as L 1975; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time … use of property by the higher offeror, although lawful, is objectionable or less desirable to the community. It may, … officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Short Term Interest Pool (STIP) Increase
… of 2015 – A.7509 (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is permitted to hold in … bank or trust companies. Memo Bill Text Status … Allows for an increase in the dollar amount the Comptroller is …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseAnnual Audit
… The Board processed claims totaling over $830 million for four sole custody funds in 2016 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. Board staff enter claims data for all …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditOpinion 2006-2
… property” or, if different, the “typical one or two family home” (see Town Law §§193[2], 209-a), as stated in the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2007-2
Whether amendments made to the Election Law require or permit the chargeback of election expenses by the county to towns and cities within the county
https://www.osc.ny.gov/legal-opinions/opinion-2007-2State Agencies Bulletin No. 2102
… (PEF), a lump sum award of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions … for Long-Term Seasonal Employees is included as salary for retirement purposes and must be included in the calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2102-april-2020-and-april-2021-pef-longevity-payments-long-term-seasonalOpinion 94-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-4State Agencies Bulletin No. 2183
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees: Employees who are Tier 5 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2183-tier-5-pensionable-overtime-earnings-limit-calendar-year-2024-employeesDebt – 2023 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly … Second Highest in Outstanding Debt Nationwide At the end of SFY 2022-23, the State reported the following debt levels: $1.8 billion of constitutionally authorized, voter-approved general …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtAllocation and Budgetary Controls Over Unrestricted Funds
… if the Research Foundation for the State University of New York had: a fair and equitable methodology for charging (assessing) SUNY campuses for the costs of central office operations and statewide initiatives; … and sufficient budgetary controls over allocations of unrestricted funds. Background The Research Foundation for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include lodging, meals, car rentals, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesInspecting Highway Bridges and Repairing Defects
… Purpose To determine if the Port Authority of New York and New Jersey (Authority) inspected highway … and federal laws. Our audit covered inspections performed of bridges during the period of January 1, 2008 through June 21, 2013. Background The …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include lodging, meals, car rentals, … travel expenses for the one employee were supported, they need to be further reviewed to determine whether Internal …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … $91,686. Key Findings We found that the travel expenses for the three Department employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Selected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… and retired State, participating local government and school district employees and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… reporting system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital … Accounting System (the system), maintained by the Office of General Services (OGS), was significantly improved and … practical in our ACFR presentation for the recording of capital assets. The implementation of GASB 34 necessitated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation