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Travel Advisory No. 7
Updated IRS Mileage Rates
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesLeaves of Absence and Service Credit – Special 20- and 25-Year Plans
… A member’s service credit only accumulates for any period of time you receive earnings, therefore no … is given for the following: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid … 5 and 6 members receive half credit for sick leave at half pay. …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditOpinion 96-2
… in the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax … DISTRICTS -- Library Districts (authority of village to charge library district with proportionate share of tax … -- Refunds and Chargebacks (authority of village to charge library district with proportionate share of tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-19
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … amount of "zero coupon bonds" (i.e. deep discount bonds on which no periodic interest is payable) issued in 1993 is … Further, the amendment provides that all interest on an issue of indebtedness need not be paid annually so long …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 94-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) SCHOOL DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Payroll Improvement Project Bulletin No. PIP-016
… (ORP), the Voluntary Defined Contribution (VDC) Plan, and Tax Deferred Annuities/Supplemental Annuities (403(b)). … same deduction code to be used for both before and after tax deductions. OSC will convert v 9.1 ORP/VDC contribution … 400 CUNY ROTH 412 SUNY ROTH 601 TIAA Retirement Before Tax 602 TIAA Retirement After Tax 603 TIAA Before Tax Arrears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92Opinion 91-49
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … AND HIGHWAYS -- Discontinuance of (county conveyance to other than owners of abutting lands) COUNTIES -- Powers … a county legislative body "may, when satisfied that it is for the interest of the county... discontinue a county …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 89-8
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the State, prior to establishing or appropriating moneys from a repair reserve fund. Subdivision 7 also requires that … Comptroller prior to establishing or appropriating moneys from a repair reserve fund. Clearly, a school district is not …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 88-19
Whether the town can accept a gift of money from the citizens group to help defray legal expenses
https://www.osc.ny.gov/legal-opinions/opinion-88-19State Comptroller DiNapoli Releases Municipal Audits
… in accordance with established guidelines, but once funds were disbursed, officials generally did not follow up …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsSelected Aspects of Safety and Security in Subway Facilities
… focus. Security is concerned with protecting against harm caused by external factors, such as intrusion (a person entering an … to address issues such as crime and homelessness. MTA’s Office of Security is responsible for protecting all MTA …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesPlattekill Library – Budgeting Practices (2017M-95)
… The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. The Library, which provides library … underestimated revenues and overestimated expenditures in its budgets over the past four years. The Library …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal controls over Culinary Arts cash … are appropriately designed and operating effectively to adequately safeguard College assets for the period … class, the bakery and the butchery were not submitted to the Bursar in a timely manner. Employees used cash …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedCanton Central School District - Claims Audit Process (2018M-186)
… payments to ensure they meet trust requirements. District officials agreed with our findings and indicated … they plan to initiate corrective action. … Canton Central School District Claims Audit Process 2018M186 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mVillage of Croton-on-Hudson – Payroll (2017M-200)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately paid employees’ … work by $902. Departments submit employee timesheets prior to the end of pay periods. The Village under-budgeted for … by 43 percent. Key Recommendations Require employees to use and sign timesheets documenting actual hours worked. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Town of Nanticoke – Financial Condition Management (2017M-186)
… purpose of our audit was to determine whether the Board effectively managed the Town’s financial condition for the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Rochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period July 1, 2014 through … 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… expenditure projections in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Tuxedo Union Free School District – Financial Condition (2015M-360)
… The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360