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Opinion 91-56
… (as including accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC … subdivision thereof shall not be deemed a liability for the purposes of this section. (emphasis added) The … to the Authority. The term "liabilities" is not defined for purposes of section 2828. "Liability", however, is a …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 2002-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … 458 NYS2d 671; Trudeau v O'Rourke , 135 AD2d 150, 524 NYS 856 affd 73 NY2d 736, 535 NYS2d 593; Opn No. 89-50, supra …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 90-34
… receives foreign fire insurance tax moneys must use them for the benefit of the department or company, as determined … believe that a village may not adopt a local law providing for an emergency rescue and first aid squad to receive … require foreign fire insurance tax moneys to be expended for the use and benefit of the fire department or company …
https://www.osc.ny.gov/legal-opinions/opinion-90-34State Comptroller DiNapoli Releases Municipal & School Audits
… or written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … have audited these claims. The treasurer paid 18 claims for health insurance reimbursements and credit card purchases … determined were not needed or establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in economic resources, much like that of a private-sector business. Net position is used as a practical measure of … statement includes all transactions and events that increase or decrease net position, such as revenues, … are earned and most expenses are recognized as soon as a liability is incurred, regardless of the timing of related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Agencies Bulletin No. 1952
… Agreement between the State of New York and PEF provide for a one-time lump sum $500 Nurse Uniform Maintenance … determine the payment amount. The applicable work percent for each date is determined based on the employee’s Payroll … Compensation Leave) N/A – Employee is not eligible for payment* *Employees on Leave of Absence not related to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: 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-problemsDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… 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 better life. Federal immigration policy must … but in late 2017, the federal government ended the program for people coming to the U.S. from El Salvador, Haiti, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… General Dynamics agreed to set quantitative goals for lowering its GHG emissions based on guidance from the … no agreement was reached, including: Resolution calling for ExxonMobil to address climate change and explain how it … strong support from 38% of fellow shareholders, a record for a climate change proposal at the company. Resolution …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureOpinion 88-49
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Division of Housing and Community Renewal Bulletin No. DH-103
… Unit (RRSU) Performance Advances and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and DC-37, provides for payment of performance advances on October 1, 2019 to … date based on the 04/01/2019 Salary Schedule are eligible for the October 2019 RRSU Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-103-october-2019-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-96
… Unit (RRSU) Performance Advances and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and DC-37, provides for payment of performance advances on October 1, 2018 to … date based on the 04/01/18 Salary Schedule are eligible for the October 2018 RRSU Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-96-october-2018-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-86
… Unit (RRSU) Performance Advances and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and DC-37, provides for payment of performance advances on October 1 to eligible … date based on the 04/01/15 Salary Schedule are eligible for the October 2017 RRSU Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-86-october-2017-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-81
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the October 2016 Rent Regulation Services Unit (RRSU) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-81-october-2016-district-council-37-dc-37-rent-regulationWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $678,270 for the 2013 fiscal year. Key Finding We found that the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsState Police Bulletin No. SP-86
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected … Employees in Bargaining Units 07, 17 and 18 Effective Date(s) Paychecks dated September 21, 2005 OSC Actions OSC … to the Payroll Deductions mailbox. … To notify agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-86-dues-and-agency-shop-fee-increase-police-benevolent-association-new-yorkCharlotte Valley Central School District - Budget Review (B4-15-6)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Charlotte Valley … Otsego and Schoharie Counties, has a tentative budget for fiscal year 2015-16 of approximately $8.9 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Protection of Child Performers
… Department’s Child Performers Unit (Unit) is responsible for monitoring compliance with all parts of the Law and … NYCRR establish certain responsibilities and requirements for parents/guardians and employers to protect child … 2016, the Comptroller had received over $640,000 in trust for more than 5,600 child performers. The Department has used …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersNY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… own policies can pose reputational and financial risks for businesses. We’re proud to make that standard clear to … and we expect portfolio companies to act accordingly.” For Walmart and CVS , the proposals urge each company’s board … in each company’s human rights statement. The proposals for the other companies ask their boards to adopt and …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesState Comptroller DiNapoli Releases School and Local Government Audits
… officials did not properly approve or monitor agreements for PTEs. Without adequate controls, the board cannot be … which is seven years beyond its usable life, accounted for approximately $66,000, or 70%, of these total repair … any highway equipment capital reserve funds to save funds for asset replacement. Middle Country Central School District …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-audits