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Friendship Central School District –Procurement (2016M-175)
… of Audit The objective of our audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. Background The Friendship Central School District is located in the Towns of Friendship, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … Board and the Board conducted the required annual audit of the Supervisor’s records. Key Recommendations Correct … initiate corrective action. … Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… report – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81State Agencies Bulletin No. 2251
… school year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: … Section 415 of the Internal Revenue code, providing dollar limitations on benefits and contributions under qualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitWallace Fire District – Board Oversight (2024M-126)
… whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. We determined that: …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126State Agencies Bulletin No. 2351
… school year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: … Section 415 of the Internal Revenue code, providing dollar limitations on benefits and contributions under qualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitOpinion 90-31
… on the issues discussed in the opinion. PUBLIC MEETINGS AND HEARINGS -- Voting Procedures (authority to allow act by … in the same or adjoining counties, jointly, to acquire real property for, and to establish, construct, equip, maintain and operate …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 93-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … moneys subject to section 284 agreement) SUPERINTENDENT OF HIGHWAYS -- Relations With Town Board (CHIPs moneys …
https://www.osc.ny.gov/legal-opinions/opinion-93-28CUNY Bulletin No. CU-514
… Purpose To notify CUNY agencies of an automatic Dues and Agency Shop … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify CUNY agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-andRetirement System Membership – State Police Plan
… and Fire Retirement System (PFRS) is mandatory. Employers are responsible for enrolling new employees into PFRS when …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipRetirement System Membership – Regional State Park Police Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System … employed as a regional state park police officer with the New York State Office of Parks, Recreation and Historical …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipXI.11.E Retainage – XI. Procurement and Contract Management
… for establishing and paying retainage against a contract can be found at Chapter XII, Section 6.O - Paying Retainage . … for establishing and paying retainage against a contract can be found at Chapter XII Section 6 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageState Agencies Bulletin No. 1119
… SCF CSEA Deficit Reduction Plan to employees who leave State service. Background Pursuant to Section 7 of Part A of … and B-1197 issued November 15, 2011, employees who leave State service after having any temporary reductions made to … Reduction Plan should be directed to the applicable budget examiner at the Division of the Budget. Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicOpinion 92-55
… to further a proper village purpose. This is in reply to your letter concerning a privately-owned water system located … have previously expressed the opinion that section 11-1120 does not authorize a village to repair and maintain the … so that it can assume the responsibilities described in your inquiry. March 6, 1992 Joseph Hamilton, Mayor Village of …
https://www.osc.ny.gov/legal-opinions/opinion-92-55XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… System (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has … later in this section, Business Units should use the invoice number on a vendor’s invoice to process the voucher. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsSUNY Bulletin No. SU-294
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Chapter 337 of the Laws of 2019, which implemented the 2019-2023 Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-294-suny-recruitment-and-retention-payments-gsnu-employeesDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… ballot measures, any direct or indirect state and federal lobbying, "grassroots lobbying communications," payments to any trade associations … spending and want to know how their dollars are spent on lobbying," DiNapoli said. "We hope and expect that companies …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingCUNY Bulletin No. CU-478
… Purpose To inform agencies of the change related to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact for non-residents of New York State. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeOpinion 97-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 2001-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. CLAIMS -- Audit (necessity of vendor certification) TOWN BOARD -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10