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Opinion 2000-23
… to salary increase of additional amount received by other than next ranking subordinate) PUBLIC OFFICERS AND EMPLOYEES -- … chief of additional amount received by other than next ranking subordinate) WORDS AND PHRASES -- "Highest Ranking …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 95-28
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … §11; MUNICIPAL HOME RULE LAW, §10(1): A local government may not, pursuant to General Municipal Law, §11, invest a … and will not be given effect ( Incorporated Village of Nyack v Daytop Village, Inc. , 78 NY2d 500, 577 NYS2d 215; …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli: Wall St. Profits Soared in First Half of 2020
… of 2020, an 82 percent increase over the same period last year, according to State Comptroller Thomas P. DiNapoli’s … more than the $82,938 average salary for the rest of the private sector in the city in 2019. As an illustration of the … of the Budget has projected a decline in finance and insurance bonuses of 28 percent as part of the state’s first …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020State Comptroller DiNapoli Releases Municipal Audits
… not establish adequate controls to safeguard fixed assets. In addition, the treasurer did not submit required annual … plan that included the need and optimal funding level for each reserve. Town of Mooers – Highway Asset … Also, the Mooers Volunteer Fire Department was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … tape by a city with a population of one million or more persons. For purposes of this section, the term … persons other than the person paying the tax, section 986 does not require or authorize the issuance of duplicate tax …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 89-12
… Contracts -- (propriety of engineer, who intends to bid, preparing specifications and supervising work) … hired a computer consultant to make recommendations as to how the city could computerize its administrative … situation in which a consultant is called upon to make a study and prepare detailed specifications for a contract …
https://www.osc.ny.gov/legal-opinions/opinion-89-12EDSS - Procurement Contract / Amendment Help
… should be uploaded and placed in one of the following four buckets; Transaction Identifying Documents Contract … should uploaded and placed in one of the following four buckets; Transaction Identifying Documents Amendment …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… January 31, 2015. Background The Waterford Volunteer Fire Department is a volunteer organization that provides fire protection … to provide services to portions of the Town located outside the Village’s boundaries. The five-member Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… with appropriate documentation before the Treasurer signs the checks. … North Queensbury Volunteer Fire Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overSouth Buffalo Charter School – Employee Compensation (2018M-1)
… through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an eight-member Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Walton Fire District – Financial Operations (2017M-238)
… is governed by an elected five-member Board of Fire Commissioners. Expenditures for 2016 totaled $226,831. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Town of Broadalbin - Records and Reports (2018M-63)
… records and reports. The bookkeeper did not record all cash transfers and advances between Town bank accounts … Periodically review the bookkeeper’s work to ensure that all financial activity is accurately and completely accounted …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63CUNY Bulletin No. CU-432
… of the new voluntary insurance program (code 547) with Winston Financial Services available to members of City … submit all transactions for enrollments, cancellations and/or changes on a bi-weekly file. Agency update access is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-432-new-deduction-code-547-winston-financial-servicesAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… year totaled approximately $64 million. Key Findings Payroll access rights were not adequately restricted to employees based on job duties. Duties related to the payroll certification process were not properly segregated. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… May 31, 2017. Background The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a … of her electronic signature. … ColtonPierrepont Central School District Financial Duties 2017M229 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229State Agencies Bulletin No. 1248
… notify agencies of the new voluntary long term disability insurance program available to employees represented by the … of New York State, Inc. (PBANYS) through The Standard Life Insurance Company of New York. Affected Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1248-new-deduction-code-552-pbanys-standard-insState Agencies Bulletin No. 1070
… new insurance deduction code. Affected Employees Employees in Bargaining Unit 06 who are members of the Organization of … Background OMCE has requested a new insurance deduction for their members that will be administered through M3 … the Deduction Code 548. Agency update is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1070-new-deduction-code-548-omce-special-benefitsState Agencies Bulletin No. 959
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in Bargaining Units 01 and 21 represented by the New York State Correctional … NYSCOPBA has requested a new deduction code for permanent life insurance through New York Life Insurance Company. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/959-new-deduction-code-541-nyscopba-permanent-life-insuranceIthaca City School District – Financial Condition (2015M-318)
… audit was to examine the District’s financial activities for the period July 1, 2013 through May 8, 2015. Background … Board of Education, the District has approximately 5,200 students. Budgeted appropriations for the 2015-16 fiscal year … Key Recommendation Continue to examine cost savings opportunities to further aid the District in funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318