Search
XIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW New York State reimburses employees for overnight lodging and meals based on an allowance … established by the General Service Administration (GSA) for travel within the continental US (CONUS) and by the Department of State for travel outside the continental US (OCONUS). By adhering …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… General Municipal Law 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, … for the betterment of any local government or school district. A conference also includes any convention or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesOpinion 2002-8
… by the district and no indebtedness is outstanding to accomplish the purposes of the district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be in the public interest. Certified copies of the board's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… has authority, at the request and expense of a village, to install sewer pipe for a village sewer project in … with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe for a … road project by means of a change order. While you consent to the consolidation of the two projects through the change …
https://www.osc.ny.gov/legal-opinions/opinion-90-13XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as prescribed by the Governmental Accounting … Standards Board (GASB) which is the standard-setting body for establishing governmental accounting and financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… accounting records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by … firm. Transparency was impaired because the Town’s AFRs were not filed timely. Key Recommendations Record …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… is located in the Town of Southampton, in Suffolk County, and has a population of approximately 1,500 residents. The … a Board of Trustees which comprises four elected Trustees and an elected Mayor. Budgeted appropriations for the 2012-13 … have not developed formal IT policies for user access, and the Board has not developed a formal disaster recovery …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… and sewer funds for the period June 1, 2007 through March 15, 2013. Background The Village of Bolivar is located in …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Niskayuna Central School District – Financial Condition (2012M-218)
… on the appropriate level of fund balance to maintain, and the purpose and intent for establishing each reserve fund, the manner in which the Board will fund and maintain each reserve fund, the optimal or targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218State Comptroller DiNapoli Releases Audits
… assets, the state established the Statewide Financial System Asset Management Module (SFS AM). Within the Office of … Board of Directors voted to replace its project tracking system to reduce duplicative data entry, facilitate greater … ESD’s mission and that, after implementing its new project system, ESD continued to use multiple systems to capture such …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule for the planned sale of obligations for the state, New York City and their major public authorities during the first quarter of 2014. The proposed new issuances total approximately $3.93 … forward calendar can be obtained at: www.osc.state.ny.us/pension/scccalendar.pdf . … State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterUnited HealthCare – Empire Plan Drug Rebates
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active … school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesOpinion 89-37
… opinion. STATE COMPTROLLER -- Powers and Duties (filing of registration statements by pawnbrokers) LICENSING AND … POWERS -- Pawnbrokers (authority to license) GENERAL BUSINESS LAW, §§40, 52, 53: A license must be obtained from … Attorney Department of Consumer Affairs, City of New York … Whether the conduct of a particular business would …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Special Plan for Suffolk County Park Police Officers (Sections 89-r and 603(n))
… (Return to Top) VO1855 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … Information for … Plan for Suffolk County Park Police Officers Sections 89r and 603n …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-park-police-officers-sections-89-r-and-603nSpecial Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1856 (Rev. 12/17) © 2017, New York State and Local …
https://www.osc.ny.gov/retirement/publications/special-plan-uniformed-court-and-peace-officers-unified-court-system-tiers-2-3-4-5-and-6DiNapoli Releases Municipal Audits
… fund operations, the amount owed to the village for real property taxes, or the village’s overall fiscal health. Auditors found that real property tax or utility payments and/or penalties totaling more than …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 97 - 12
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts … recording secretary of the town planning board is employed by a consulting engineer who regularly represents developers … Finally, we note that the courts of this State have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli Announces New $7 Million Investment in Northern Ireland
… Ireland’s dynamic economy that will provide a solid return for the New York State Common Retirement Fund,” DiNapoli … has opened doors and created economic opportunities for all communities. We’re proud to be able to play a part in … will benefit our retirees, taxpayers and Northern Ireland for years to come.” Welcoming the announcement, First …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… 1, 2021 Edition Have Personal Income and Earnings Returned to Pre-Pandemic Levels in New York? Recently released data … levels by 12.8 percent. Personal income, which is comprised of wages, income earned by business owners or … of 2020 on a seasonally adjusted annual basis. While this is a positive development, there are two causes for concern: …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Opinion 89-29
… A village may acquire a parcel of property to exchange for property owned by a federal agency and needed for village road building where the federal agency desires an … the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks Service property …
https://www.osc.ny.gov/legal-opinions/opinion-89-29