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Actuarial Advisory Committee
… Advisory Committee, appointed by the Comptroller pursuant to regulation (11 NYCRR 136-2), reviews and advises the …
https://www.osc.ny.gov/common-retirement-fund/resources/actuarial-advisory-committeeOpinion 99-9
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … would not change the primary purpose of the expense from one that benefits the municipality, if the cost to the … a different conclusion. In that case, the benefit derived from the payment of fee will inure to the attorney …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 2000-15
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Eligibility (of … You ask whether a volunteer firefighter who resides in another state and is a member of an out-of-state volunteer … department. General Municipal Law §209-i (1-a) provides in relevant part that a "volunteer firefighter" 1 who, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… by the Office of the State Comptroller’s (OSC) Office of Unclaimed Funds (OUF). NYS issued checks are required to be … checks, report abandoned property to OSC Office of Unclaimed Funds and transfer those monies from the sole custody account to the unclaimed property fund, in accordance with the above …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentOpinion 2002-12
… under the supervision of a single superintendent of public works. All officers and employees performing services for the … of the agreement (see, e.g., 1996 Opns St Comp No. 96-7, p 18; NY Const, art VIII, §1, art IX, §1[c]; General Municipal … requirements, may hire employees to perform services in connection therewith (see Village Law §4-400[1][c][i]). As to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Accounts Payable Advisory No. 47
… Subject : New dollar threshold requirements for the use of a purchase order (PO) and the procurement card (PCard). These …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useXIX.6.D Reporting – XIX. Project Costing (PCIP)
… Agencies will be able to report on the costs against each funding source even though the total project costs are contained in one SFS Project. SFS reports include the full project … is used. NYGR0210 – Spending Activity related to Federal Grant Awards The NYGR0210 will replace the NYGR0010 for April …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Personal Income by Component, Seasonally Adjusted Source: U.S. Bureau of Economic Analysis Personal income … percent in the first quarter of 2021, accounting for over one-quarter of the personal income in New York. Mixed Rebound … 2 – Earnings in New York by Industry, First Quarter 2021 Source: U.S. Bureau of Economic Analysis Earnings in all …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021State Comptroller DiNapoli Statement on MTA 2023 Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement today regarding the Metropolitan Transportation Authority’s (MTA) adoption of its 2023 budget : “The 2023 budget adopted by the MTA today is …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetGrand Island Central School District - School District Website (S9-19-31)
… complete report - pdf ] Audit Objective Determine whether the Grand Island Central School District (District) used its … did not post: Comprehensive budget-to-actual results in an easily accessible location. Corrective action plans … comprehensive budget-to-actual and internal audit results in a location easy to access. Prepare and post a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… 83 requires that recognition of the liability occur when it is both incurred and reasonable estimable. In order for a … permanent abandonment of a tangible capital asset before it is placed into operation The acquisition of a tangible …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsLake Pleasant Central School District - School District Website (S9-19-36)
… documents to make informed decisions. Officials did not post: The final annual budget and audit reports. … of the District’s fiscal decisions. Key Recommendations Post the final annual budget and audit reports. Post the comprehensive budget-to-actual results and an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Somers Central School District – User Accounts and Software Updates (2021M-153)
… information technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mTuition Assistance Program – CUNY York College
… Purpose To determine whether York College complied with the Education Law and the Commissioner … students for State financial aid. Background York College (York) is a senior college within the City University …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeEast Moriches Union Free School District – Financial Condition Management (2022M-1)
… percent of the next year’s budget, exceeding the 4 percent statutory limit. The District’s budgeted appropriations from 2016-17 … … Determine whether the East Moriches Union Free School Districts Districts Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementHammond Central School District – Financial Management (2024M-70)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District … for the capital reserve fund by $900,000. Accumulated excessive balances totaling about $600,000 in three …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70New York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the New York … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1041
… Purpose To notify agencies that the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2011 will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1041-deferred-compensation-maximum-contribution-limits-calendar-year-2011State Agencies Bulletin No. 946
… An additional deferment is available to employees age 50 and over. These employees can defer up to $5,500 in addition … cannot choose to have both the “Retirement Catch-Up” and the “50 and Over Catch-Up” additional amounts deferred in the same …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/946-deferred-compensation-maximum-contribution-limits-calendar-year-2010Opinion 96-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-19