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Opinion 92-9
… with broad discretion to ensure that adequate pre-trial discovery is accomplished (see e.g. Hall & Company Inc. v …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 95-9
… are separate and distinct entities. A fire district is a public corporation governed by a board of commissioners (Town …
https://www.osc.ny.gov/legal-opinions/opinion-95-9State Comptroller DiNapoli Releases State Audits
… York College (2016-T-1) York was overpaid $83,956 because school officials incorrectly certified some students as …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0Local Government – 2022 Financial Condition Report
… property tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single … growing area of expenditure historically, increasing at an average annual rate of 3.3 percent from LFY 2010 to LFY 2020, … through the end of the school year in June. In many cases, building and recreational program closures resulted in …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… released today by State Comptroller Thomas P. DiNapoli. The audit highlighted the need for county officials to … budget for 2018 as well as a multi-year financial plan. In September, the county received a designation of "significant fiscal stress" in the latest round of scoring …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressLocal Sales Tax Collections Up 19% in 2021
… $19.6 billion increased by 19.1%, or $3.1 billion, in 2021 compared to last year, according to a report released … the highest annual increase on record after a historic low in 2020 when local sales tax collections declined by 10%. Annual growth in 2019 was 4.7%. “The pandemic substantially changed …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021V.3.H Category Code – V. Chart of Accounts (COA) Governance
… module. All Category Codes are mapped to the appropriate Account Code. The Account Code will auto-populate when the Category Code is … order is copied into the voucher, the Category and Account, along with the other distribution line information, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeTupper Lake Central School District – Records and Reports (2021M-14)
… and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage … and reports were maintained to allow Tupper Lake Central School District District officials to effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14CUNY Bulletin No. CU-436
… Purpose To explain procedures for processing the December 2011 … The Uniform Allowance Payment is authorized pursuant to a CUNY memorandum dated 10/3/11. Effective Date Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-436-cuny-december-2011-uniform-allowanceCUNY Bulletin No. CU-417
… Purpose To explain procedures for processing the December 2010 … The Uniform Allowance Payment is authorized pursuant to a CUNY memorandum dated 10/12/10. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-417-cuny-december-2010-uniform-allowanceCUNY Bulletin No. CU-472
… Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant Staff Nurse Nurse Practitioner … 30. $328.00 Campus Peace Officer (Full-time) Campus Public Safety Sergeant (Hourly) Campus Peace Officer (Hourly) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-472-cuny-december-2013-uniform-allowanceCUNY Bulletin No. CU-455
… Effective Date(s) Paychecks dated 12/27/12 Eligibility and Payment Amounts Uniform Allowance for CUNY Campus Security Titles and Nurses for December 2012. Title Eligibility Amount Campus … 522 hours from June 1 to November 30. $196.50 Staff Nurse and Nurse Practitioner After the first year of service, be in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-455-cuny-december-2012-uniform-allowanceEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… 1.2 million active and retired State, local government and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… general population over the past decade, they decreased in 2019 just prior to the COVID-19 pandemic. Nevertheless, … economic shutdown led to soaring unemployment rates in New York, which have slowly but steadily declined since peaking in April 2020. However, for New Yorkers with a disability, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedGreenville Fire District – Investment Program (2023M-106)
… accounts, which had average available funds for investing of $845,365. Had officials considered other legally … policy guidelines. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Invoices, Purchase Orders and Payments
… Vendo resources related to invoices purchase orders and payment …
https://www.osc.ny.gov/state-vendors/portal/invoices-purchase-orders-and-paymentsVendor File Advisory No. 4
… processes that if done timely will benefit both agencies and vendors. These are: First, as soon as your agency has decided to do business with a vendor, begin the vendor add process. This will allow contracts and purchase orders to be entered and payments to be made. …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationVendor File Advisory No. 12
… Vendor Management Unit will no longer accept paper forms to update vendor information. Agencies must instruct vendors to use the Vendor Self-Service Portal to update their legal … Electronic Payment Request to vendors. Vendors that do not have access to the Vendor Self-Service Portal or need to have …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/12-updates-vendor-informationOpinion 90-27
… to Town Law, §189-a(2)(a), if it appears to be in the public interest, the town board and the village board shall … must, within 30 days after the meeting, hold a joint public hearing at a location within the proposed district … circulation within the town and village and posted in 5 public conspicuous places within the area of the town outside …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 96-15
… or statutory amendments that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment … and townwide portions of the general fund. This is in reply to your inquiry concerning the payment of a judgment … town as a result of the revocation of a building permit. In the case in question, the trial court found that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15