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Opinion 2002-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Dock Districts (expansion of activities to include maintenance and operation of … Whether a town board may expand the activities of a public dock district to include maintenance and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 93-26
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS … mandatory language in sections 202 and 202-a, we have previously expressed the opinion, with respect to a town …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Comptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… the federal Paycheck Protection Program (PPP), a component of the latest coronavirus relief package. Under the PPP, … that have put more than a million men and women out of work,” DiNapoli said. “We’re doing what we can to help … The Fund’s allocation to Pursuit redirects a large portion of the existing available loan program funds to address the …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… developments supervised by Division of Housing and Community Renewal are provided safe and clean living … and supervised by the Division of Housing and Community Renewal (DHCR). Often, owners employ a managing … according to the property manager, included deposits of community room rental income. In addition to these deposits, …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellRetirement System Membership – Police and Fire Plan
… Police officers and paid firefighters working for employers that participate in the New York State and …
https://www.osc.ny.gov/retirement/publications/1512/retirement-system-membershipRetirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Police officers and paid firefighters working for employers that participate in the New York State and …
https://www.osc.ny.gov/retirement/publications/1511/retirement-system-membershipRetirement System Membership – Career Plan
… Police officers and paid firefighters working for employers that participate in the New York State and …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membershipRetirement System Membership – New Career Plan
… Police officers and paid firefighters working for employers that participate in the New York State and …
https://www.osc.ny.gov/retirement/publications/1515/retirement-system-membershipRetirement System Membership – Non-Contributory Plan with Guaranteed Benefits
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1513/retirement-system-membershipOrange County Community College – Information Technology and Financial Activities (2017M-111)
… financial activities for the period Sept 1 2015 through Dec 1 2016 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for responding timely to complaints and inmate … To determine if the State Commission of Correction is fulfilling its …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. … The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key Findings Board members have not … practicable. Adopt comprehensive policies and procedures for investments, cash receipts and disbursements, claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… Town of Newfane in Niagara County. The Company is governed by a 13-member Executive Board, which includes a Board … that an audit of the Company’s finances was performed by an IPA, as required by law. As a result, Company resources were spent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Livonia, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Background The District is a district corporation of the State, distinct and separate from the Town of Afton, and … activities and files an annual update document with the State Comptroller’s Office each year, the Treasurer does not … the Board with budget-to-actual reports for expenditures on a monthly basis. The Board authorizes each claim for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. … The District’s general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not … some controls, some key components were lacking. For example, the Board did not review the Treasurer’s monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… District expenses. The District did not select all professional service providers through a competitive process … interest in a contract between the District and a store which the Chair owns. Key Recommendations Issue … and enter into written contractual agreements with professional service providers. Establish and implement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1260
… Employees, Incorporated (Deduction Code 209 ) is based on the employee's grade level or status as a non-graded … OMCE, the correct deduction amount must be entered based on the employee's grade or salary rate. When the grade or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1260-organization-new-york-state-managementconfidential-employeesTuition Assistance Program – LaGuardia Community College
… located in Queens, is part of the City University of New York. LaGuardia offers more than 50 associate degree … our audit approximated 20,000 and its annual tuition for New York City residents is about $4,500. TAP is an …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-college