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Village of Hempstead -- Budget Review (B7-15-7)
… independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of the … liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … of its taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Mandatory Service Credit Purchase Payments – Enhanced Reporting
… a link to the Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax deduction … (deficiencies) for your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsOptional Service Credit Purchase Payments – Enhanced Reporting
… deductions are taken. Rev. 11/23 … NYSLRS members may buy back past service If they buy it through payroll deductions Retirement Online notifies …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsXII.6.L Replenishing an Advance Account – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance … for information regarding appropriate disbursements to make from an advance account. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountTown of Lyndon – Purchasing (2013M-149)
… directed Town officials to consult the Office of the State Comptroller’s publications for guidance. However, this …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualA Statement from Comptroller DiNapoli on the Murder of George Floyd
… The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. This time, the … the highest ideals of our nation. … The brutal killing of George Floyd is yet another traumatic example of the profound …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydCity of Troy – Budget Review (B5-16-15)
… fund for the years ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… capacity on 124 of the 210 routes reviewed. We identified six routes which potentially could be reduced to three routes …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationCity of Long Beach – Budget Review (B24-7-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… Transparency Act to require prime recipients to report details on their first-tier sub-recipients for awards made as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataOpinion 96-2
… so long as no contrary intention is clearly indicated" (citation omitted; Grayson v Town of Huntington , 144 Misc 2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-16
… or trust company designated as a depository, paying agent, registration agent or for investment of funds of the … with the IDA (General Municipal Law, §800[3][d]; 1992 Opns St Comp No. 92-54, p 129; 1989 Opns St Comp No. 89-4, p 10; 1985 Opns St Comp No. 85-34, p 47; 23 …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 88-41
… established by a town pursuant to a local law (1983 Opns St Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], … North Hempstead , 118 AD2d 542, 499 NYS2d 161; 1986 Opns St Comp No. 86-75, p 119; see also 2 McQuillin, Municipal … City of Newburgh , 116 AD2d 396, 501 NYS2d 369; 1986 Opns St Comp No. 86-75, supra ; see also 2 McQuillin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 98-6
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions (contracts entered into prior to election to … interest in a contract with a firm of which the supervisor's spouse is the sole proprietor if the contract was entered … self-interest, partiality or economic impropriety (see, e.g., Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; Matter …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 2005-1
… service provider. To avoid contravening the constitutional gift prohibition, it is incumbent upon the town to take … in our opinion, would constitute a mere gratuity and gift in contravention of article VIII, §1 (see, e.g., 1988 … the additional payment, the payment would not constitute a gift (see Opn 88-69, supra ). As to pursuing the collection …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 93-10
… of the particular personnel to be present on that day is, in the first instance, to be made at local level, subject … the Friday immediately following Thanksgiving and, if so, what particular support staff is required to report to work … offices on the day after Thanksgiving. With respect to what particular personnel must be present on the day after …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 2004-5
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for … firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase … paid to the treasurer or other fiscal officer of the fire department, or if the fire department does not have a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … district or extension must reimburse the general fund. You state that the county board of supervisors has authorized a …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 2006-9
… REFERENDUM -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- … to a county) TOWN LAW §198(12): The transfer of property and facilities of a town sewer district to a county on behalf … the governing board of a town improvement district may sell all or any part of the property and facilities of the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9