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Opinion 89-35
… town comptroller as chief fiscal officer must be made on a case-by-case basis depending on the particular function to be … Law, §2.00(5)(c) defines "chief fiscal officer" in the case of a town to mean the town supervisor. It is well …
https://www.osc.ny.gov/legal-opinions/opinion-89-35State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… "The passage of the 2014-15 state budget is a positive step for New York … The passage of the 201415 state budget is a positive step for New York state …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetOpinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the provisions of Tax … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 2002-15
… Law §327 are raised on a townwide basis. Similarly, as a rule, the cost of maintaining a town hall building used for … agreement, is also used by a village. As a general rule, all real property taxes raised for town purposes must … to less than the entire area of the town (see, e.g., 13 Opns St Comp, 1957, p 286; 11 Opns St Comp, 1955, p 408; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… in a timely manner. Key Findings School officials and staff accurately billed and collected resident district tuition for the sample of 50 students we … manner. Officials and staff did not: Deposit and record district tuition collections totaling $5.5 million within …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity … [AFR].) As a result: The 2018 independent annual audit of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Environment, Energy and Agriculture – 2023 Financial Condition Report
… intended to come from an annual auction of allowances to emit greenhouse gases. Regulations which will specify sources …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Agencies Bulletin No. 2089
… for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $22,028.01. Affected Employees Tier 5 members of ERS … Effective in Administration paychecks dated January 4, 2023, and Institution paychecks dated January 12, 2023. OSC Actions OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023Rockland County – Budget Review (B21-6-12)
… expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… did not adopt a written policy to administer and account for ticket distribution. Corporation officials used resources to … vendors and charities. Had these resources been used for promotions such as retaining and rewarding loyal …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andLocal Sales Tax Sharing in New York State
… is an interactive visualization that includes a thematic map highlighting the share of sales tax revenue that counties … State Comptroller’s 2020 update on Understanding Local Government Sales Tax in New York State . …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateGreater Amsterdam School District – Capital Project (2022M-50)
… properly planned, authorized contracts and accounted for the ongoing project. However, we found: While the … expenditures, she did not provide them to the Board for review. The claims auditor did not audit and approve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Le Roy Central School District – Reserve Funds (2022M-110)
… unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110New York’s Economy and Finances in the COVID-19 Era
Six months into the COVID19 recession New Yorkers working in lowerpaid sectors continue to suffer a disproportionate share of job losses statewide and especially in New York City
https://www.osc.ny.gov/reports/covid-19-september-30-2020XII.5.H Appropriate Payment Amounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State … documentation to the Office of the State Comptroller in accordance with Section 3 - Record Retention - Accounts … In accordance with Article 7 Section 109 of the State Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsCUNY Bulletin No. CU-750
… Code CVO (Covid-19 OT Override) is needed, Earnings Code ARC must be used. When an adjustment to non-COVID-19 related … or Time Entry page in Payserv. The Earnings Codes AJR, ARC, and ARO must be reported as follows: Earnings Begin … the last date to be adjusted. Earnings Code: Enter AJR, ARC or ARO as appropriate. Amount: Enter the total amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisorTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… accelerated an existing trend of increasing e-commerce sales; in sales tax year 2023, e-commerce accounted for 18 percent of … City. The sector’s relatively strong job gains over the past few years were fueled by increased demand for moving …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingState Agencies Bulletin No. 1865
… Preservation in one of the following titles: Park Police Officer Park Police Officer SL Sergeant Park Police Lieutenant Park Police … Preservation in one of the following titles: Park Police Officer Park Police Officer SL Sergeant Park Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1865-2020-clothing-allowance-certain-agency-police-service-unit-apsuDiNapoli: New York City Job Growth Continues to Set Records
… New York City has added more than 900,000 jobs over the past ten years and its 24 percent rate of growth outpaced the nation and New York state, according a … New York City has added more than 900000 jobs over the past ten years and its 24 percent rate of …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsNew York State Fiscal Reform and Accountability Act
… Legislative Program Legislative Session 2017-2018: A.10117 (Weinstein) – Enacts the New York State Fiscal Reform … law, in relation to the rainy day reserve fund (Part A); to amend the state finance law, in relation to … to limitations on state-supported debt; and providing for the repeal of certain provisions upon expiration thereof …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-act