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Opinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … whether a village board of trustees may use surplus moneys in the village's water fund for sewer or other general … refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… for the 2012-13 fiscal year were approximately $38 million, funded primarily with real property taxes. Key … budgeting practices generated more than $5 million in budget surpluses. To reduce fund balance and stay within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mState Comptroller DiNapoli Releases Municipal Audits
… policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims totaling $338,876 and … pricing option. The board did not authorize the pre-payment of utility service claims. As a result, four claims …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-46
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility … The qualifications for holding a town office are contained in Public Officers Law, §3 and Town Law, §23. Public Officers … Law, §3 and Town Law, §23, a person must be a U.S. citizen in order to qualify to serve as a member of a town planning …
https://www.osc.ny.gov/legal-opinions/opinion-89-46DiNapoli Releases Bond Calendar for First Quarter
… The anticipated sales in the first quarter compare to past planned sales of $9.11 billion during the fourth … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… to ensure that all claims are presented for audit prior to payment. We reviewed 110 randomly selected disbursements …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Comptroller DiNapoli Releases Municipal Audits
… and Surrogate’s Court were also up to date and complete with no material discrepancies. Track state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether … The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Hartwick – Financial Condition (2013M-118)
… Board properly monitored the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background … The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises four elected … $58,002 for the library fund, and $6,000 for the lighting district fund. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Comptroller DiNapoli Releases School Audits
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for … by $13.4 million based on past settlement rates. In addition, the District does not have a comprehensive …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Pawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected District financial … at the onset of the project. Require District officials to pay appropriate tax certiorari claims from the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185DiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… 31, 2014. “It was a stellar year for us. The Fund grew in value to a historic high of $176.2 billion," DiNapoli … The Fund is the third-largest public pension fund in the country and remains one of the nation’s best-managed …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionState Police Bulletin No. SP-214
… Holiday Bonus Payment and to provide agency instructions for payments not processed automatically. Affected Employees … State Police Investigators Association (NYSPIA), provides for an annual holiday compensation payment. Effective Dates … Bonus Payment is completed, the following Control-D report will be available for agency use: NPAY771 – Time Entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-214-2020-state-police-holiday-bonus-paymentState Police Bulletin No. SP-224
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 2.30815% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentState Comptroller DiNapoli Releases Municipal & School Audits
… million reviewed, town officials did not seek competition for purchases totaling $848,783. As a result, the board did … inventory records. The superintendent was responsible for maintaining these records but was unfamiliar with the … a total cost of approximately $93,000 that were selected for review - four laptop computers with a purchase cost …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Ogdensburg - Payroll Processing – (2014M-207)
… 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207CUNY Bulletin No. CU-299
… participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing … Buy Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending Conversion … To pay eligible employees, use the Earn Code HBB and enter the following information into the Time Entry page: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-299-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-279
… participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing … Buy Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending Conversion … To pay eligible employees, use the Earn Code HBB and enter the following information into the Time Entry page: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-279-cuny-health-benefits-buy-out-waiver-program-payment-cycleSweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … properly report and use statutorily restricted money to pay debt in the debt service fund and return all other money to unrestricted general fund balance. Properly analyze cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax