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City of Rye – Boat Basin Fund (2013M-289)
… 1, 2012 through June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles … City of Rye Boat Basin Fund 2013M289 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Town of Shelby – Financial Management (2012M-206)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s accounting records and review internal … Periodically review the work of the bookkeeper to ensure that financial activity is accounted for completely … prepares a monthly accountability analysis of Court assets to liabilities. Contact the Justice Court Fund for guidance …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Cassadaga Valley Central School District – Financial Condition (2013M-249)
… The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by the Board … over-estimated expenditures in the general fund by a total of $6.3 million over the five-year period ending June … million of fund balance that the Board appropriated as a funding source in the general fund budgets for the same …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249SUNY Bulletin No. SU-164
… a new deduction code exclusively to transmit payments for nonresident alien scholarship recipients directly to the appropriate campus. Affected Employees SUNY nonresident … IRS regulations, institutions that provide scholarships for items other than tuition and required fees (including …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsState Agencies Bulletin No. 145
… To explain automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately … that affects the amount an employee should have been paid for a closed contract period, the adjustment will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … County and Wyoming County) Auditors determined that while the board and district officials used $3.1 million in excess … fund balance is added back, surplus fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Statement on Charges Against Former Delhi Village Clerk
… Thomas P. DiNapoli released the following statement today regarding criminal charges filed against a former Delhi … Thomas P DiNapoli released the following statement today regarding criminal charges filed against a former Delhi …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkOmnibus Technical Procurement Amendments
… to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; defining information technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and … to participation by state agencies in a system used by the comptroller to compile vendor responsibility information …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsTown of Sheldon – Financial Management (2017M-261)
… Town of Sheldon Financial Management 2017M261 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Village of Sharon Springs – Water Accountability (2014M-148)
… Audit The purpose of our audit was to review the Village’s water operations for the period June 1, 2012 through March … Key Finding Village officials do not adequately monitor water operations. Key Recommendation Develop written policies and procedures for determining water accountability, including reconciling of the water …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Bainbridge Fire District - Board Oversight (2018M-252)
… activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the Treasurer’s records. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Hampton Bays Union Free School District - Claims Processing (2018M-68)
… and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed with our … and indicated they have begun to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Foreign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingOpinion 2008-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (calculation of the cash value of accumulated, … of the cash value of the unused vacation time of the police commissioner upon retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 89-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … town board member would have a prohibited conflict of interest if the town were to purchase insurance coverage from an …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor … prior county board approval (see Municipal Home Rule Law, §§10, 23[2][f], 24[2][b]; cf . County Law, §408; …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Payroll Improvement Project Bulletin No. PIP-016
… and/or moved from the General Deduction page (Main Menu > Payroll for North America > Employee Pay Data USA > … v 9.2; for detailed information on Savings Plans refer to Payroll Bulletin No. PIP-011, Changes to Savings Plans in … Amount General Deduction Yes Refer to PIP-014 Refer to Payroll Bulletin No. PIP-011, Changes to Savings Plans in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92Wall Street Profits Up in 2016
… rose sharply in 2016, increasing by 21 percent, while the average bonus paid to employees in New York City’s … back strongly in 2016. Lower costs more than made up for the continued decline in revenues," DiNapoli said. "Bonuses were up only slightly in New York City as the industry held the line on compensation. The jump in …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Opinion 89-5
… is situated (CPLR, §6511[a]). If the clerk maintains a block index it is indexed against the block. A county clerk who does not maintain a block index, indexes the notice of pendency against the names …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 92-5
… purpose for fair and adequate consideration. 23 Opns St Comp, 1972, p 35, 20 Opns St Comp, 1964, p 86 and 16 Opns St Comp, 1960, p 485 are superseded to the extent …
https://www.osc.ny.gov/legal-opinions/opinion-92-5