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Opinion 98-20
… upon becoming a member of a fire company of a fire district fire department. A board of fire commissioners, … to be performed and is in the best interest of the fire district. You ask whether a volunteer firefighter, … of General Municipal Law, §209. In the case of a fire district, the board of fire commissioners would have the …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 91-56
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Termination … with either section 2727(4)(b) or any other provision of article 8, title 30. Therefore, we believe that section 2828 …
https://www.osc.ny.gov/legal-opinions/opinion-91-56XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … future. A fund’s basis of accounting is inseparably tied to its measurement focus. Funds that focus on total economic … increases and decreases in financial resources only to the extent that they reflect near-term inflows or outflows …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… to DEC and the local health department within two hours of discovery and to notify the public and nearby municipalities within four hours of discovery. Exposure to untreated sewage can cause serious …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsState Agencies Bulletin No. 1952
… is superseded by Payroll Bulletin No. 1952.1 . Purpose The purpose of this bulletin is to provide agencies with … Maintenance Allowance. Affected Employees Employees in certain Professional, Scientific, and Technical Service … Uniform Maintenance Allowance may be submitted beginning in Institution or Administration pay period 16L, using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… up 44.3% of its total labor force, more than double the national share of 18.6%. “New York City’s labor market and … to the city’s peak in 2015. There are still many barriers for individuals who come to the U.S. looking for work and a … that pay less than the private sector as a whole, such as health care and social assistance and accommodation and food …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakState Comptroller DiNapoli Releases Municipal & School Audits
… 18 claims for health insurance reimbursements and credit card purchases totaling approximately $1.7 million before … or disaster. Officials also did not disable 486 of the 3,525 enabled nonstudent network user accounts auditors … and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the audit period. …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… Fund’s (Fund) long-term investments. The agreements are part of DiNapoli’s broader strategy to protect and grow the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… realize the senior population has grown substantially, and is far more diverse now, which means a special focus on reaching seniors in multiple communities and languages is needed.” In 2023, New York City was home to 1.43 million … Cliffs in New York City’s Financial Plan … New York City is home …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… State tax collections totaled $18.6 billion in the first quarter of the new fiscal year, $1.2 billion less than … Overall tax collections totaled $18.6 billion through the first quarter, representing a decline of $1.2 billion or 6.1 … last year. All Funds spending totaled $41.1 billion in the first quarter of the fiscal year, approximately $3.1 billion …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionAccess Controls Over Selected Critical Systems
… in New York State. Its responsibilities encompass a wide range of social services programs, including: foster care and … Technology Services. OCFS’ systems contain a broad range of sensitive information that is considered …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsCost-Saving Ideas: Managing Workers' Compensation Costs
… If your audit indicates that the employee's duties are not properly classified or that positions are not allocated among different categories of risk, you could …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Agencies Bulletin No. 818
… efforts between OSC and agency Personnel/Payroll Offices in reconciling Social Security numbers and names in the State payroll system with Social Security … and maintaining up-to-date Social Security information in PayServ ensures accurate posting of Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsState Comptroller DiNapoli Releases Municipal Audits
… the Town of Lockport , Town of Ontario , Town of Preston and Town of Thompson . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … of $4,321, they were not entitled to accrue. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Former Company and Auxiliary Treasurer Wendy Wharton, 53, of Manchester, allegedly took thousands of dollars in cash withdrawals and advances from the fire … as she gambled away public money and violated the trust of her community," DiNapoli said. "Thanks to my investigators …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftUnderstanding the Audit Process
… The State Comptroller evaluates the operations of New York State and New York City agencies and of public …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processParking Structures (2017-MS-3)
… Background Municipalities face substantial challenges in properly maintaining parking structures to be safe and … Findings These local governments have varying processes in place to inspect and monitor their parking structures. … elevators. The lack of periodic inspections has resulted in three Buffalo, two White Plains and possibly two Ithaca …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3DiNapoli Announces Results of General Obligation Bond Sale
… Comptroller Thomas P. DiNapoli today awarded three series of New York State General Obligation Bonds totaling … sale. Specifically, the sales were $166,155,000 of Series 2018A Tax-Exempt Bonds, $36,685,000 of Series 2018B Taxable Bonds and $11,235,000 of Series 2018C …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … and Disbursements (Broome County) All disbursements and loan payments reviewed appeared to be legitimate company …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsOpinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … or alley "which the public have a right to use" (see also NY Const, article VIII, §1). A private road, therefore, does …
https://www.osc.ny.gov/legal-opinions/opinion-97-5