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Opinion 2005-1

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … VIII, §1 (see, e.g., 1988 Opns St Comp No. 88-69, p 137). On the other hand, if the contract were modified so that, in … v Town of Oyster Bay , 41 Misc 2d 446, 244 NYS2d 916, mod on other grounds, 23 AD2d 9, 258 NYS2d 156; see also 1978 …

https://www.osc.ny.gov/legal-opinions/opinion-2005-1

Brunswick Central School District – Financial Condition (2014M-002)

… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected … in three years. District officials have not established a formal plan stating how much would be set aside in each …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002

Chittenango Central School District – Financial Management (2016M-294)

… The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in Onondaga County. The District, which operates four schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294

DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges

… 3.4%, and more people move to the area from 2011 to 2021. According to most economic indicators, the area’s … and follows the Comptroller’s Bronx reports from June 2021 and July 2018 . Reports  The South Bronx: An Economic …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challenges

State Agencies Bulletin No. 516

… for processing the Work Related Clothing Allowance and the Uniform Maintenance Allowance payments. Affected … Employees Eligible employees in Bargaining Unit 03 and 04. Effective Date(s) Administration checks dated … Work Related Clothing Allowances for Bargaining Units 03 and 04 and Uniform Maintenance Allowances for Bargaining Unit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03

Opinion 97-25

… review board members represent that they will not perform compensated services for applicants to the board until after the board approves the applications) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (performance of … for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), 806(1)(a): A code of ethics may require a member of …

https://www.osc.ny.gov/legal-opinions/opinion-97-25

Long-Term Care Ombudsman Program

… Objective To determine whether the New York State Office for the Aging’s (NYSOFA) Long-Term Care … services. Although ombudsmen may be paid staff or volunteers, the Office relies heavily on a large corps of …

https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-program

XII.6.I Paying a Non-State Employee – XII. Expenditures

… must appropriately classify workers as either employees or independent contractors so the workers are properly taxed. … justifying this determination may be required before a claim will be paid. If the actual facts of the situation … 3 - Record Retention - Accounts Payable Vouchers and Land Claims of this Chapter. The payment should be made using the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employee

NY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion

New York State Comptroller Thomas P DiNapoli today at the Investor Summit on Climate Risk at the United Nations announced a $2 billion increase to the New York State Common Retirement Funds Fund low emissions equities index doubling its investment

https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billion

Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds

… 1,115,632 1,074,831 16,812,584 Fund balances: Reserved for:             Inventories 182,821         182,821 Liens … $13,616,035 $10,478,037 $10,698,303   Amounts reported for governmental activities in the statement of net assets … Other long-term assets are not available to pay for current-period expenditures and therefore are deferred in …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2

Fairview Fire District – Audit Follow Up (2009M-211-F)

… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in implementing our recommendations in the audit report released in March 2010. Background The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-f

State Comptroller DiNapoli Releases Audits

… issued. Department of Health: Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (2017-S-36) Auditors …

https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1

DiNapoli: Halfway Through the Year, Revenue Hole Persists

Halfway through the states fiscal year state tax receipts are trailing last year by $28 billion according to the September State Cash Report released by New York State Comptroller Thomas P DiNapoli

https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persists

Public Authorities – 2021 Financial Condition Report

… Enacted Budget for State Fiscal Year 2021-22: Increased bonding authorizations for 24 programs financed through … a combined increase in State-Supported public authority bonding authorizations of $22.1 billion, or 15.4 percent over …

https://www.osc.ny.gov/reports/finance/2021-fcr/public-authorities

Elementary and Secondary Education – 2022 Financial Condition Report

… Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In … an amount equal to 7.1 percent of State funding levels for the same period. New York State Ranks Highest in Nation in Per Pupil Spending For the 2019-20 school year (SY), the most recent year for …

https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-education

Opinion 88-30

… DISTRICTS -- Assessments (properties deemed benefited to be assessed for costs of the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), 194(1)(b), 198, … town board to "adopt a resolution or ordinance prescribing how sewer or ... water connections shall be made." In …

https://www.osc.ny.gov/legal-opinions/opinion-88-30

SUNY Bulletin No. SU-172

… to 8/31/10. Note: OSC will automatically populate the new contract row on the Contract Pay page. Reporting … to 8/19/10 as the position number must be inserted as a new row following the corrected 8/19/10 hire row.” Note: The … of Additional Pay, submit a row effective 8/19/10 with the new earnings amount before the automatic restoration occurs …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-172-restoration-contract-pay-and-additional-pay-suny-21p

SUNY Bulletin No. SU-163

… 21P earnings due. If the employee worked in the 2008-09 school year, the agency must submit a Balance of Contract in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-163-restoration-contract-pay-and-additional-pay-suny-21p

SUNY Bulletin No. SU-150

… 21P earnings due. If the employee worked in the 2007-2008 school year, the agency must submit a Balance of Contract in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-150-restoration-contract-pay-and-additional-pay-suny-21p

State Comptroller DiNapoli Releases Audits

… the owner's actual cost. Erie County Medical Center Corp. (ECMCC): Employee Incentive and Bonus Payments … identified in the initial audit. Environmental Facilities Corp. (EFC): Monitoring the Green Innovation Grant Program … and 2016, respectively. New York City Health and Hospitals Corp. (HHC) (2017-N-2) Auditors reviewed files for a random …

https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-audits