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Opinion 98-8
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to procure microfilming services, when available in the form, function and utility required by the political … to obtain microfilming services from a "preferred source" or whether the town may solicit competitive bids for such …
https://www.osc.ny.gov/legal-opinions/opinion-98-8XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at … are types of expenditures that should not be recorded as capital assets (not all inclusive): Cost relating to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … past several years, while at the same time real property taxes were raised to the maximum allowable by the property …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1043
… Retirement Plan box and/or the Third Party Sick Pay box if you are eligible to participate in a retirement plan and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010CUNY Bulletin No. CU-710
… increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/SIC (Salary Increase) on the Job … that agencies ensure the New York Retiree Indicator box is checked for rehired retirees. Please see Payroll … for further details on the New York Retiree Indicator box. Payroll Register and Employee’s Paycheck/Advice All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-stateDiNapoli Releases Analysis of SFY 2024-25 State Budget
The estimated $237 billion Enacted Budget for State Fiscal Year
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… payments prior to checks being issued. Not all Company funds were accounted for or in the custody of the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialTravel Advisory No. 10
… (Effective March 1, 2019) Guidance: The Office of the State Comptroller updated the following sections in … in SFS Updated the Section Overview. XIII.9, Expense Types Attachment Allowed Values for Processing Payments in SFS – Expense Types Updated the Expense Types attachment for readability, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsPutnam County Industrial Development Agency – Management Practices (2013M-257)
… 2012 to May 3, 2013. Background The PCIDA was established in 1995 and is governed by a Board which comprises seven … PCIDA reported 14 active industrial development projects in its 2012 annual report submitted to the Office of the State Comptroller. Key Findings In 1996, the PCIDA Board established criteria for approving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementGreene County Industrial Development Agency – Management Practices (2013M-95)
… 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six members who … County Legislature. GCIDA reported 10 active projects and processed 29 applications for assistance during our audit … served conflicting roles with businesses that received benefits from GCIDA. This includes lease and PILOT agreements …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementSUNY Bulletin No. SU-63
… Purpose To explain agency procedures for processing the Lump Sum Payment Effective Date(s) … 1998 between UUP, GOER and OSC certain employees who were part-time during the 1996 academic year may receive … be employed for both the fall and spring semesters are due a lump sum of $306. Employees anticipated to be employed for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-63-suny-discretionary-lump-sum-payments-2001-2002DiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… in partnership with the Pulaski Police Department and Oswego County District Attorney Gregory S. Oakes after town … by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … Chenango County. The Company provides fire protection and emergency services for the Town of Afton. The Company’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialCompliance With Payment Card Industry Standards
… whether the Central New York Regional Transportation Authority (Authority) complies with Payment Card Industry … Based on our review, we identified several matters that management should address to improve the Authority’s … devices that process cardholder data, implemented a formal risk assessment process to identify threats to cardholder …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsDiNapoli Statement on the MTA's July Financial Plan
… a looming fiscal canyon of more than $2 billion annually and plan for long-term service challenges. The MTA’s July … ridership is now forecasted to be 61% this year and 79% in 2026, a far cry from the 77% and 87% that was expected in the MTA’s February Plan, leading …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… which caused the unexpended surplus fund balance to exceed statutory limitations for the past five years. For example, … 30, 2012, the unexpended surplus fund balance exceeded statutory limits by approximately $350,000. We question the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… financial and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The … and six Trustees. The Village’s budgeted appropriations for 2012-13 are approximately $3.2 million. Key Findings The … adopted policies establishing responsibilities and duties for the Treasurer for handling cash and maintaining …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019.The highway fund’s … as required. Auditors also identified 90 actions totaling $4,405 that improperly remained in the director of finance’s …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… to file Medicaid claims. However, it could not provide a current cost-benefit analysis to support its position. As a … superintendent and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals … online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… transparency and accountability on the use of corporate dollars to further political agendas so they can determine … companies should openly disclose where their political dollars are being spent.” DiNapoli’s proposals ask the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spending