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Pembroke Central School District - Investment Program (2023M-130)
… manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned … at two financial institutions, which had an average of $13.4 million available for investing. Had officials considered …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Village of Hunter – Financial Operations (2023M-164)
Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed Village financial operations
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Village of Bemus Point – Clerk-Treasurer (2022M-38)
… record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, falsifying … business records, forgery and official misconduct. In December 2021 she pleaded guilty to petit larceny and paid …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Eden Central School District – Capital Project Management (2024M-83)
… and officials did not submit change orders to the New York State Education Department (SED) in a timely manner for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Village of Earlville – Collections (2024M-128)
… complete report – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited all collections accurately and in a timely manner. Key Findings Although the Clerk-Treasurer accurately recorded collections that we …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Hammond Fire District – Board Oversight (2024M-151)
… (AFRs) were filed timely. Conduct an annual audit of the Secretary- Treasurer’s financial records. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Unified Court System Bulletin No. UCS-251
To inform agencies of OSCs automatic processing of the Adjustment to Basic Annual Salary reflective of the October 2014 April 2015 April 2016 and April 2017
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsOpinion 90-3
… REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a special act requiring otherwise, the allocation of county … Law. Tax Law, §1262(d) provides that when a county and a city within the county both impose a sales tax, and the city … the sales tax revenue to which a city or town is entitled can be used to offset its county real property tax liability, …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 99-5
… -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative … are authorized to make grants and to share in the cost of maintaining public libraries which are registered and …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 92-54
… -- Banking Transactions (designation of bank as depository when town supervisor is officer and stockholder) -- Purchase … exceptions in General Municipal Law, §802 is applicable. You ask whether a prospective appointee to fill a vacancy in … the town; and that the individual's duties at the bank do not directly involve the municipal finance functions of …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Unified Court System Bulletin No. UCS-335
… of OSC’s automatic processing of the April 2024 UCS Salary Increases and provide instructions for payments not … SN, SR, SY, S9, 87, 86, 88, and CT), provides for a salary increase of three percent (3.00%) effective April 1, 2024 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salaryComptroller DiNapoli Releases Annual Review of MTA Finances
… operating budget gaps and has significant unfunded capital needs. With less than four months before the start of its new … for riders,” DiNapoli said. “As everyone agrees, the MTA needs to transform itself into a more efficient organization, …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesCUNY Bulletin No. CU-599
… 6/22/12, City Laborers were not eligible for Paid Holidays and were paid double time for designated holidays only. Retroactively, effective January 1, 2017, this title is now eligible for eleven (11) paid Holidays per the Consent Determination and Carmelo Batista …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-599-cuny-retroactive-rate-increases-city-laborerOpinion 2000-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … (of deputy highway superintendent appointed by town board) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties … to be carried out in an orderly fashion (Memorandum to the Governor Department of Audit and Control, March 25, 1952; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Selected Management and Operations Practices
… Allocation Board (EDPAB). EDPAB presents the recommended allocations to NYPA’s Board of Trustees (Board). RNY power is … errors in the method used to rank applicants for power allocations and treated applicants with the same score … the program. For example, NYPA publicly reports power allocations that it offers to RNY applicants, but not the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesCUNY Bulletin No. CU-547
… repayment plans, using Deduction Code 582 CUNY (SS/Medicare Deficiency), will have a deduction rate of ten … plans currently using Deduction Code 582 CUNY (SS/Medicare Deficiency) with an effective date prior to 9/1/16 … independently. If an employee has a taxable earnings change that increases their FICA tax obligation, it is highly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareOpinion 91-26
… contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), 801, 806: A member of a public library board … to, among other things, contracts between the library and firms which employ relatives of library officers and … by the library board. Article 18 of the General Municipal Law (§800 et seq .) contains provisions of law which relate …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 94 - 23
… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … of a fire district located within two towns, if the proposed extension is upon petition pursuant to Town Law, §170(1), the town board of the town in which the …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 88-56
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … 18. Finally, we note that, even if it is determined that no prohibited conflict of interest would arise, the district's code of ethics, if any, should be consulted to ascertain …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … that bear on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) … VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): A …
https://www.osc.ny.gov/legal-opinions/opinion-88-18