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Opinion 96-17
… and Expenditures (payment of the expenses of volunteer firefighters attending emergency medical service conference); (reimbursement of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… today announced that a self-described investor in Island Child Development Center, once one of New York City’s largest … guilty plea in the $12.4 million swindle of the Island Child Development Center." "Government funds are not free … Attorney Brown. "The public funds provided to Island Child Development Center were earmarked for special needs …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… §317.1 Background Whereas, Sections 74 and 374 of the Retirement and Social Security Law direct that the … by the Retirement and Social Security Law; and Whereas, All such hearings should be conducted in such manner as to … system shall notify the applicant, other parties and all counsel, if any, when a hearing on the application will …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsState Comptroller DiNapoli Releases State Audits and Examinations
… a utility’s performance. Higher Education Services Corporation: Tuition Assistance Program, Fordham University … contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsCity of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management system for the period January … to cash balances per the accounting records, and post all transactions to the records. Review monthly reports and …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Operational Advisory No. 6
Lapsing Notice and Reminders
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersAccounts Payable Advisory No. 30
… Subject: Claims, Awards, Judgments, and Settlement Agreements Policy: The purpose of this advisory is … of: the account codes for claims, awards, judgments and settlement agreements, and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… the Treasurer does not provide the Board with monthly or annual reports. The Treasurer does not prepare a monthly bank … including the preparation of comprehensive monthly and annual reports to assist the Board in monitoring financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialMinority- and Women-Owned Business Enterprises (MWBEs)
… following benefits: You’ll be placed on the certified MWBE directory where State agencies and vendors looking for …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesCity of Yonkers - Budget Review (B19-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … expenditures and should be included as an appropriation in the annual budget. The City continues to rely on …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… Period January 1, 2022 – December 31, 2024. We extended the audit period back to January 1, 2007 to determine … and financial plans. The Fire Chief (Chief) oversees all firefighters and other administrative staff and is … fund balance totaled $971,000 as of December 31, 2024. If all five vehicles at or beyond their useful life estimates …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Opinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time … to the board of commissioners authority to conduct all further proceedings thereon pursuant to article 12. … time when and place where the town board will meet to hear all interested persons (Town Law, §202-b[1]). After holding …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Broome County – Financial Condition (2013M-224)
… approximately $247.7 million for the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key … current and future operations or provide a mechanism to cover budgeted revenue shortfalls and, therefore, had to rely …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… to July 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately 28,000. The City is governed by its Charter, general State laws, and local …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background Monroe-Woodbury Central … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit … levy increase to no more than the calculated limit, unless 60 percent of District residents vote to exceed this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… 2017-18 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant … East Moriches Union Free School District Budget Review B1774 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Acceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep … by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. … required to participate in a time-keeping system; however, it is important to have documentation to substantiate the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsCUNY Bulletin No. CU-595
… Purpose To provide agencies instructions for processing the CUNY Start Lead Instructor Differential through the … for more information. CUNY must provide OSC with a list of eligible employees in the Senior Colleges prior to … included in the employee’s taxable gross and is subject to all employment and income taxes. Retirement Information The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-595-cuny-start-lead-instructor-differentialXII.5 Overview – XII. Expenditures
… to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the … documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of payments … enter information onto SFS and maintain all documentation in support of the payment in accordance with the record …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewXIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… access to the basic elements needed to create a project in an ‘Open’ status, maintain projects and the relationship … contracts. This user will be able to create a project in an ‘Open’ status allowing configuration of funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-roles