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Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… to examine BOCES’ purchasing and asset disposal activity for the period July 1, 2014 through December 31, 2015. … The District’s general fund budgeted appropriations for the 2016-17 fiscal year are approximately $333 million. …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Ellicottville Central School District - Information Technology (2019M-14)
… officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Accounts Payable Advisory No. 35
… in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies receive volume discounts … of payment. Agencies are not allowed to use this term for other types of payments and must receive prior approval …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsCUNY Bulletin No. CU-838
… changes. Affected Employees: CUNY employees with health insurance coverage through the City of New York Employee Benefits Program are affected. Effective Dates: Effective in paychecks dated July 24, 2025, for Institution Current and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changesXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… account at the time of submission of the expense report for the fund advanced and the business purpose for which the fund was advanced. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetOpinion 2002-14
… such an investigation incidentally may benefit a private party. This is in reply to your inquiry concerning a village … because it may confer an incidental benefit on a private party (see, e.g., Murphy v Erie County , 28 NY2d 80, 320 … provide some benefit to the claimant or other private party. 1 There would be no gift in violation of Article VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 90-34
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and … An emergency rescue and first aid squad within a village fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 98-20
… to the provisions of General Municipal Law, §209. In the case of a fire district, the board of fire commissioners …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 91-56
… of a public authority) PUBLIC AUTHORITIES LAW, §2828: The term "liabilities", as used in Public Authorities Law, §2828, … payable and contractual obligations. You ask whether the term "liabilities", as used in section 2828 of the Public … that section 2828 is applicable to the Authority. The term "liabilities" is not defined for purposes of section …
https://www.osc.ny.gov/legal-opinions/opinion-91-56XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows … in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… in New York state were not reporting overflow events or registered with the electronic notification system … today by State Comptroller Thomas P. DiNapoli. “Untreated or undertreated sewage that is discharged into ground and … and text messages from the facilities’ monitoring systems or time-stamped screenshots of the monitoring system …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsState Agencies Bulletin No. 1952
… to receive the PEF Nurse Uniform Maintenance Allowance: Works in an eligible title ; and Has a Comp Rate Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason Code of Paid … and the payment effective date; and Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… 0.6%, according to data analyzed from the Bureau of Labor Statistics. Still, in 2023, New York City’s 1.8 million … to the U.S. looking for work and a better life. Federal immigration policy must be reformed to ensure that the … rate than native-born New Yorkers in 2020, and by 2023, the portion of these foreign-born workers who were …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… $18.6 billion in the first quarter of the new fiscal year, $1.2 billion less than the same period last year and $315.7 million below projections, according to the … P. DiNapoli. "We're three months into New York's fiscal year and personal income tax collections are falling short of …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionCost-Saving Ideas: Managing Workers' Compensation Costs
… coverage as a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: … Claims Keep track of where your claims come from so you can actively manage your risk areas and ensure that your …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … were unreliable. The court's bail amounts were understated for the current justices by approximately $60,000. Town of … banking duties and did not dedicate a separate computer for online transactions to limit access to online bank …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… the Sheriff's office, her crimes have been exposed. This case is a classic example of the fundamental need for checks …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftUnderstanding the Audit Process
… team follows up with a written summary of the discussion for the auditee. (Auditee has two weeks to respond to the … audit findings and recommendations, which are the basis for the draft audit report. Agency Response: Auditee responds to the draft …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processParking Structures (2017-MS-3)
… entities: Albany Parking Authority [pdf] and the Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse … The lack of periodic inspections has resulted in three Buffalo, two White Plains and possibly two Ithaca parking … by structural engineers within the last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3DiNapoli Announces Results of General Obligation Bond Sale
… Tax-Exempt Refunding Bonds. The refunding will result in lower debt service payments, saving New York taxpayers …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-sale