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Constitutional Amendment on Debt
… to acts of terrorism, a limit on the total amount of state-funded debt, and the refunding of state debts. Memo Bill Text Status … Concurrent resolution of …
https://www.osc.ny.gov/legislation/constitutional-amendment-debtOpinion 92-36
… less than the entire county. That section states that "(a)ny such surcharge shall have uniform application and shall be … ability to implement the service and not to a geographical boundary determined by the county. Further, the suggested …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-19
… that the subdivider remains liable on his bond to pay for completing the streets (1977 Opns St Comp Nos. …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 88-65
… PROPERTY TAXES AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Operational Advisory No. 2
… be deleted throughout the fiscal year by the Bureau of State Expenditures based on the last modified date on the … be cleaned up throughout the Fiscal Year by the Bureau of State Accounting Operations according to the following rules: …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesCity of Yonkers – Budget Review (B20-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … overtime costs could potentially be over budget by as much as $4 million and police overtime costs could … the last 10 years, the City’s outstanding debt has grown 22.4 percent and the City’s debt service payments have risen …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB … or state programs which local governments are mandated to perform). Voluntary nonexchange transactions (for example … entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsOpinion 90-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … concerning the dredging of a pond within the village. You indicate that the pond, which is privately owned and almost entirely surrounded by private property, serves as a significant portion of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 98-4
… of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY … must, on or before the fifteenth day of each month, submit a report to the tax levying body listing corrections …
https://www.osc.ny.gov/legal-opinions/opinion-98-4XVII.1 Overview – XVII. Lapsing Appropriations
… to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. Agencies are responsible for ensuring that … to lapse pursuant to Sections 40 99d and 99e of the State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Depew, serving students from Erie, Genesee, and Niagara …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… the costs reported by NYSARC, Inc. - Rockland County Chapter (NYSARC Rockland) on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualXVI.3.H Materiality – XVI. Financial Reporting
… and qualitative circumstances surrounding each particular case. Except as provided in the instructions to the Agency … and qualitative circumstances surrounding each particular case …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityXV.13 Federal Funds – Payments – XV. End of Year
… the State to be reimbursed for payments made from federal funds by the end of the fiscal year, vouchers and journal … the State to be reimbursed for payments made from federal funds by the end of the fiscal year vouchers and journal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… Town Board (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key … the Southside Municipal Center (SMC). After an adjustment for the stated value of rent, we estimate the sale price was …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Division of Housing and Community Renewal Bulletin No. DH-43
… Salary Current Amount New Amount Up to $28,000 $22.40 $22.70 $28,001 - $38,000 $23.30 $23.60 $38,001 - $48,000 $24.25 … $48, 001 and above $25.20 $25.50 A single amount of $22.70 will be deducted for all employees with a Pay Basis Code … or Agency Shop Fee deduction for employees on Sick Leave at Half Pay should not be reduced. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-43-district-council-37-local-1359-division-housing-andDivision of Housing and Community Renewal Bulletin No. DH-36
… Annual Salary Current Amount New Amount Up to $28,000 $21.70 $22.40 $28,001 - $38,000 $22.60 $23.30 $38,001 - $48,000 … or Agency Shop Fee deduction for employees on Sick Leave at Half Pay should not be reduced. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-36-district-council-37-local-1359-division-housing-andFulton County Industrial Development Agency – PILOT Program (2014M-291)
… development in the County. The Agency is governed by a Board of seven members appointed by the Fulton County Board … if they did not meet their projected goals. The Agency does not have a process for taking action when businesses … to ensure that PILOT payments are timely and accurate and take action when payments are not made. … Fulton County …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m