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Opinion 94-21
… may be encumbered by the chief fiscal officer prior to the actual purchase (id.). As noted, neither section 110 nor any …
https://www.osc.ny.gov/legal-opinions/opinion-94-21III.7 Data Quality – III. Statewide Financial System (SFS)
… Build process, including but not limited to Supplier Self Service, Interagency Billing, Procurement Card etc. AP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityAccounts Payable Advisory No. 34
… interest payments to certain payees totaling $600 or more in a single calendar year on Form 1099-INT. Consistent with … been reviewed and updated to provide additional guidance in selecting proper values. Effective January 1, 2014, … GFO sections were updated as a result of the above changes in the accounting for interest payments: Chapter XII, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestMembership Milestones for Police & Fire Retirement System (PFRS) Members
… know. Understanding your milestones will help you develop a sound financial plan. Select your tier and whether you are … over 20 years . A maximum of 32 years of service credit can be used in your pension calculation. If you are 55 or … (COLA) increases when you meet eligibility requirements. (Return to Top) Tier 2 & Tier 3 (Article 11) — 25-Year …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersComptroller DiNapoli Releases Municipal Audits
… debit withdrawals ($67,303) and check payments ($78,441) to questionable businesses in which there was no evidence that they provided any … a formal disaster recovery plan. Town of Queensbury – Water System Cybersecurity (Warren County) Water officials …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2369
… notify agencies of updates to the process for requesting a stop payment for a replacement, reversal, or exchange of a NYS payroll paper … panel of PayServ. See Payroll Bulletin No. 422.3 , New Process to Request a Direct Deposit Delete or Reversal. … notify agencies of updates to the process for requesting a stop payment for a replacement reversal or exchange of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2369-request-stop-payment-replacement-reversal-or-exchange-new-york-stateOpinion 90-61
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … establishing and maintaining a water supply district only on an ad valorem basis, and not on a benefit basis. Also, a town may not establish a system …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-5
… trustees of a public library, the trustees are empowered to increase their number, subject to the statutory maximum. This is in reply to your letter … to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be …
https://www.osc.ny.gov/legal-opinions/opinion-90-5State Agencies Bulletin No. 1134
… Positions/Budgets>Position Data (Agency) On the Position Data page, insert a row and enter the … line number. The Action of Z12 will automatically default on the Description page. If applicable, enter Pool ID changes on the Specific Information page by expanding the Education …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012Opinion 98-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … hold moneys paid into a tax certiorari reserve fund before the moneys may be returned to the school districts general fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Model Code of Ethics for Local Governments - Frequently Asked Questions
… which has a matter requiring the exercise of discretion pending before him or her within the 30 days following final …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsState Agencies Bulletin No. 1751
… (7U), PFRS (7W), NYSTRS (7X), and NYSERS (7Y) Background In accordance with Senate Resolution No. 958 of Bill No. … reach the $200,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsSelected Financial Management Practices (Follow-Up)
… ). Background Our prior audit found the Hudson River Park Trust (Trust) needed to improve its practices related to …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… the controls over IT and the claims auditing process for the period July 1, 2014 through April 6, 2016. Background … and meaningful audit of claims prior to approving them for payment. …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… develop a system to communicate when a network account was no longer necessary and should be deactivated. Key … user accounts and disable user accounts when access is no longer needed. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… 2018. Develop a breach notification policy, as required by New York State Technology Law. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related to … Project IDs are selected on transactions and collected in Project Costing for billing and reporting purposes. When setting up projects in SFS, agencies should use the best practice of ‘NEXT’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… Three Metropolitan Transportation Authority agencies – Bridges & Tunnels (B&T), NYC Transit Department of Buses (Transit Bus), and MTA Bus Company (MTA … funding and implementing capital projects that adapt the transportation system to climate change and extreme weather, …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately overseeing … according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit found DOH at … FINDS The state Department of Health DOH is not adequately overseeing …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsOpinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on townwide … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61