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State Agencies Bulletin No. 1864
… subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020Comptroller DiNapoli Releases School District Audits
… change orders. In addition, monthly financial reporting to the board did not include an itemization of all project … As a result, officials could not demonstrate the need to retain approximately $2.1 million in four reserves. District officials have developed a plan to use $5.4 million from four general fund reserves for a …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… or whose property they might damage as a result of an accident. Department activities relating to the Acts fall into three program areas: the Dedicated Bridge and Highway Safety Program, the Compulsory Insurance Services Program, and the Accident Prevention Course Program. Under the Acts, the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityOpinion 94-19
… §2; LOCAL FINANCE LAW, §§21.00(d), 57.00(e), 104.00: There is no requirement for the establishment of a sinking fund … bonds" issued between July 19, 1991 and December 31, 1993 is chargeable against the local government's debt limit. You … (i.e. deep discount bonds on which no periodic interest is payable) issued in 1993 is chargeable to a county's debt …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 96-2
… general act covering the same subject matter controls the case and repeals the general statute insofar as the special …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … donations made to a school district from private sources in the form of gift, grant or bequest, the investment of … endowment or extraclassroom activity funds, depends on the meaning and intent of the provision. We believe that …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Payroll Improvement Project Bulletin No. PIP-016
… the 366 day suspense period. The 9.2 check will display with a different description beginning in the first paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92Disability Benefits
… NYSLRS provides a disability retirement benefit for members who are permanently disabled and cannot perform … benefit is a pension that will provide monthly payments for the rest of your life. Here are the basic types of NYSLRS disability benefits (you may apply for more than one type). …
https://www.osc.ny.gov/retirement/members/disability-benefitsOpinion 88-19
… the town for a landfill. You inquire whether town funds can be expended for this purpose. If town funds can be so expended, you inquire whether the town can accept a gift of money from the citizens group to help … Whether the town can accept a gift of money from the citizens group to help …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Selected Aspects of Safety and Security in Subway Facilities
… The responses to the 141 electronic work orders (tickets) sampled from the period September 1, 2019 through … this occurs when employees do not use their access card when entering a subway tunnel. The SCC has instructed employees to always use their access card. However, they do not always comply with the policy. We …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesOpinion 89-8
… of the state department of audit and control at Albany, New York, another in the state department of education at Albany, New York, and the third in the office of the clerk of such …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-49
… advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county … 329; Opn No. 82-104, supra , relative to abandonment of a road if the municipality does not have fee title; 20 Opns St … Highway Law, §118-a may require that the abandoned county road be conveyed to adjacent property owners in certain …
https://www.osc.ny.gov/legal-opinions/opinion-91-49State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the … whether local officials adequately considered the impact of the pandemic on their financial operations while …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsControls Over the Empire State Supportive Housing Initiative
… whether controls over the Empire State Supportive Housing Initiative (ESSHI) are sufficient to ensure the needs … comprehensive plan for affordable and supportive housing to ensure all New Yorkers have access to safe and secure housing. As part of this plan, ESSHI’s goal is to develop …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeState Comptroller DiNapoli Releases School Audits
… by $6.7 million and appropriated $2.7 million of fund balance and reserve funds that were not needed to fund … of June 30, 2021, the district maintained a surplus fund balance that exceeded the legal limit of 4% by approximately … Gilboa-Conesville Central School District – Fund Balance Management (Delaware County) The board and district …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… DiNapoli announced today the launch of his new online tool to monitor spending of federal recovery aid and COVID-19 … and small business recovery. “My office is committed to full transparency in government spending,” DiNapoli said. … York has received an historic level of federal funding to weather the COVID-19 pandemic. This has helped stabilize …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsLeaves 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 service credit is given for the following: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditTravel Advisory No. 7
… for motorcycle mileage is $.515 and moving mileage rate of $.180. Reference: Guide to Financial Operations Chapter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesSchenectady 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 … College is located in Schenectady County, within the City of Schenectady and has approximately 2,700 full-time …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedTown of Nanticoke – Financial Condition Management (2017M-186)
Town of Nanticoke Financial Condition Management 2017M186
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186