Search
Seminars for Local Officials
… below for more information on how to request training near you. … OSCs Local Official Training Unit is offering a series …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsOpinion 90-9
… that bear on the issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor certification) …
https://www.osc.ny.gov/legal-opinions/opinion-90-9SUNY Bulletin No. SU-351
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-351-2023-400-discretionary-base-salary-increase-professionalOpinion 94-25
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … of the General Municipal Law does not authorize credit to be granted towards a year of firefighting service under a … company". The service award statute does not define what is meant by "official meetings of [a] volunteer fire company" …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Travel FAQs
… beyond the minimum required by the Comptroller’s Office.If you have questions that are not addressed below, please speak … Except as otherwise stated in question 3 (lost receipts), you will not be eligible for a receipted per diem amount unless you provide the required receipt. Examples of this are: If …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsBrighton Central School District – IT Asset Management (S9-22-6)
… or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. … inventories were not conducted and officials did not adopt a comprehensive written policy for IT equipment inventory. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Selected Aspects of Discretionary Spending
… explicitly outlined whether certain types of discretionary expenses were proper, what would be considered reasonable … totaling about $31,247. Among the items, questionable expenses included the costs for special events, memberships, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Opinion 2006-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. MUNICIPAL FUNDS -- Employee Benefit Accrued Liability Reserve Fund (use of for lump sum … with the rest of section 6-p, which clearly is limited to payments of the monetary value of leave credit. In …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 99-7
… letter asking whether foreign fire insurance tax moneys are payable to a fire district. You also inquire as to the … Ringgold Fire District 1 Typically, such special laws are acts of the State Legislature incorporating an exempt … department. … Whether foreign fire insurance tax moneys are payable to a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 96-21
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion … or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), 202-b(2): A town board, pursuant to Town …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Homeless Outreach Program at the Long Island Rail Road
… carrying an average of 301,000 customers each weekday on 735 daily trains. As of August 2018, the LIRR had 124 … with and assist homeless clients. Consequently, LIRR’s homeless clients are not receiving the services they need. … during this same visit, but they also included the client’s name. We question how the outreach team made this referral …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadOpinion 90-45
… v City of Syracuse , 40 AD2d 584, 334 NYS2d 730, mod on other grounds, 32 NY2d 780, 344 NYS2d 961; Memorandum …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Compliance With the Enough is Enough Act (2017-S-38)
To determine if the State Education Department and Division of State Police are complying with the requirements under the Enough is Enough Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s38.pdfIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… and repayment pursuant to §40 of the State Finance Law. A unique attribute code will be inserted in the appropriation … record to denote that expenses associated with a capital project are reimbursable. The capital construction … capital construction expenditures. Kinds of construction New Building Facilities Infrastructure – Highways, Bridges, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsState Comptroller DiNapoli Releases School Audits
… exempts the procurement of professional services from price competition requirements. As a result, school officials …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… for the treasurer or audit committee when collecting and depositing funds, recording cash receipts and disbursements, and paying company bills. In addition, the … with some filed typically over 200 days late. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Chazy Union Free School District , Dobbs Ferry Union Free School District , …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2DiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… by State Comptroller Thomas P. DiNapoli would require the entities administering tax check off funds to improve efforts to spend dedicated contributions within …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsComptroller DiNapoli Releases Municipal Audits
… had not been filed, nearly 18 months and 6 months past the deadline with a filing extension. ### For access to state and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 2002-9
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (contract for provision of services by private … below the competitive bidding monetary threshold) REFUSE AND GARBAGE -- Solid Waste Facility (contract for services of … with the operation of the town's recycling center and pay the individuals consideration for such services under …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9