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Opinion 2000-23
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … PHRASES -- "Highest Ranking Subordinate" (for purposes of General Municipal Law §207-m) GENERAL MUNICIPAL LAW §207-m: If a sergeant, who is the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … officials have not implemented strong access controls over user accounts and have not disabled unnecessary accounts. … totaling $149,854 to demonstrate competitive pricing. City of Yonkers – Budget Review (Westchester County) The …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall St. Profits Soared in First Half of 2020
… city in 2019. As an illustration of the increase in the pay gap over time, in 1981 the average industry salary was …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020Opinion 95-28
… as security for a financial institution's promise to pay the town under the terms of an obligation issued by the …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 88-65
… tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p 105 and 25 Opns St Comp, 1969, p 25, … You have also asked whether a collecting officer is required to provide a duplicate receipt to a person who has …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 89-12
… supervising work) GENERAL MUNICIPAL LAW, §§103, 800(5); 8 NEW YORK CODES, RULES AND REGULATIONS, §29.3: The employment …
https://www.osc.ny.gov/legal-opinions/opinion-89-12EDSS - Procurement Contract / Amendment Help
… What information is required to create a new Procurement Contract / Amendment? The Procurement … Contract / Amendment will need to be created in the State Financial System (SFS) first. Please use the … at 518-408-4672 or email [email protected] ) and a new one created in SFS. If my original Procurement Contract …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpLocal Sales Tax Data, Reports and Resources
… Tax Collections Up 3.2 Percent in the First Quarter of 2025 May 2025 Sales tax collections for local governments and other local taxing entities in New York State totaled $5.8 billion in the first calendar … Percent in the Third Quarter of 2024 October 2024 Local government sales tax collections in New York State totaled …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesSouth Buffalo Charter School – Employee Compensation (2018M-1)
… was accurate, supported and properly authorized for the period July 1, 2015 through July 31, 2017. Background … has approximately 900 students. Operating expenses for the 2016-17 fiscal year totaled approximately $11.5 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Madison-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)
… Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017. Background … has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Walton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. … Walton Fire District Financial …
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)
… and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were not filed in a timely manner. Key Recommendations Periodically review … and maintaining the accounting records and filing AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the District’s financial controls for the period January 1, 2013 … March 31, 2014. Background The Averill Park No. 2 Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Operational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the address and telephone number in SFS. SFS has … no later than Friday, 10/11/13 . … Update SFS Agency Contact Data …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… controls over the Department’s cash disbursements process for the period June 1, 2013 through January 31, 2015. … the Board of Fire Commissioners. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $230,000. … controls over the cash disbursements process were adequate and we did not note any questionable bank withdrawals or …
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)
… the oversight of the Company’s financial operations for the period January 1, 2012 through February 28, 2014. … The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of Queensbury, … or invoices. Key Recommendations Approve all payments for purchases made by committees. Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overCUNY Bulletin No. CU-432
… Purpose To notify CUNY agencies of the new voluntary insurance program (code 547) with … Union Local 237. Affected Employees CUNY employees in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-432-new-deduction-code-547-winston-financial-servicesState Agencies Bulletin No. 1248
… Association of New York State, Inc. (PBANYS) through The Standard Life Insurance Company of New York. Affected … forms or eligibility information, contact The Standard Life Insurance Company of New York by telephone at 212-850-5519 or e-mail at arleen.tesoriero@standard.com . Questions regarding this Bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1248-new-deduction-code-552-pbanys-standard-insState Agencies Bulletin No. 1070
… Purpose To notify agencies of a new insurance deduction code. … using the Deduction Code 548. NOTE: The vendor will submit all transactions using the Deduction Code 548. Agency … Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility information, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1070-new-deduction-code-548-omce-special-benefits