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Opinion 91-61
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … provide a dedicated revenue source for an approved plan. It follows, therefore, that when a particular county does not …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Milford Central School District – Fund Balance Management (2022M-94)
… to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Ripley Central School District – Financial Management (2021M-23)
… the Ripley Central School District (District) Board of Education (Board) and District officials properly managed … written multiyear financial plan and did not adhere to the fund balance policy. Key Recommendations Adopt budgets … reasonable estimates for appropriations and the amount of appropriated fund balance that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… William V. Grady. “Fire district officials treated public money like their own personal bank account,” said … including: Seek reimbursement of gifts and loans made with public money; Adopt written policies and procedures covering …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsLocal Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller in January 2022, Locally Owned …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-statePension Funds Break New Ground on Board Diversity
… was co-filed by the Connecticut Retirement Plans and Trust Funds, The City of Philadelphia Public Employees Retirement … line. As principal fiduciary of the Connecticut pension funds, that is what I care about.” “We congratulate Monster …
https://www.osc.ny.gov/press/releases/2015/04/pension-funds-break-new-ground-board-diversityHolland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Cicero Fire District – Financial Condition (2023M-132)
… effectively managed the District’s financial condition. Key Findings The Board did not ensure that financial reports … 2021 and 2022 financial statements, as required. Key Recommendations Ensure the Treasurer provides adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132IT Contingency Planning – Information Technology Contingency Planning
In general a business continuity plan focuses on strategies for sustaining an organizations critical business processes in the event of a disruption
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/it-contingency-planningMaximum Reportable Days – Legacy Reporting
… should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, … must be reported with a maximum of 10 days worked per two-week period. When there are two biweekly payrolls paid in the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysAdjustment Reports – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/adjustment-reportsDays Worked – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/days-workedThe Monthly Report – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/monthly-reportLegacy Reporting – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfApproved State Contracts and Payments
… approved 1,575 contracts for state agencies and public authorities valued at $1.6 billion and approved nearly … the University at Buffalo, including $1.6 million for the School of Medicine and Biomedical Sciences and $110,000 for … state's 140,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsAnnual Wage for New Tier 6 Employees
… When you hire new Tier 6 employees, NYSLRS uses their annual wage to determine the … you can enroll NYSLRS members by fax. Be sure to fill in the Projected Annualized Wage box in Part 2 of the … based on their salaries as of their hire date. How to Determine the Annual Wage In order to ensure the …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesService-Disabled Veteran-Owned Businesses
… Comptroller Thomas P. DiNapoli supports the development and advancement of Service-Disabled Veteran-Owned Businesses … New York State's SDVOB program allows eligible veteran business owners to become certified as SDVOBs, and aims to … Office as an SDVOB, you must be certified and listed on the Service-Disabled Veteran-Owned Business Directory . …
https://www.osc.ny.gov/state-vendors/sdvobDiNapoli: MTA Financial Outlook in Precarious Balance
… needs to address before emergency federal funds dry up in 2025. After that, the MTA faces enormous budget shortfalls … in 2023, $2.8 billion in 2024 and $3.3 billion in 2025) predominantly through the use of $10.5 billion in … by an average of 4.2%, higher than projected inflation. In 2025, when federal aid runs out, the MTA plans to balance its …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balance