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Comptroller DiNapoli Releases Municipal Audits
… and a comprehensive audit of road infrastructure needs in nine towns. “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Glens Falls …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1665
… into a spreadsheet on the first page of the ORP-VDC Breaks Calculator workbook. Determine Which Employees Require the … Tools for Calculation OSC has provided an ORP-VDC Breaks Calculator Job Aid for assisting with the breaks in service calculation. This calculator should be used by the agency when calculating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742Tuition Assistance Program – LaGuardia Community College
… LaGuardia Community College complied with the Education Law and the Commissioner of Education’s Rules and Regulations … LaGuardia Community College (LaGuardia), located in Queens, is part of the City University of New York. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeTuition Assistance Program – College of Westchester
… whether College of Westchester complied with the Education Law and the Commissioner of Education’s Rules and Regulations … The College of Westchester, (Westchester) offers programs in business, computer, digital media, and health fields. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterOpinion 97-21
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual … annual financial reports from public libraries) EDUCATION LAW, §263; GENERAL MUNICIPAL LAW, §30(3): Section 263 of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-21State Comptroller DiNapoli Releases Municipal Audits
… St. Armand , Sullivan County and the Town of Tonawanda . "In today's fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Champlain Joint … with the Office of the State Comptroller, as required by law. Franklinville Joint Fire District – Claims Processing …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 97-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … enactment must specify by name of office or by title or classification those "municipal officers and employees" …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 90-3
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of … -- County Taxes (method of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 96-16
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A …
https://www.osc.ny.gov/legal-opinions/opinion-96-16State Comptroller DiNapoli Releases Municipal & School Audits
… The former clerk-treasurer did not make cash deposits in a timely manner or properly record her leave usage. In … The release of this report was held due to the findings being referred to outside law enforcement for review. Broome-Delaware-Tioga Board of …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 807
… automatically. Affected Employees Eligible employees in the following bargaining units: NYSCOPBA BU01 NYSCOPBA BU21 C82 Agency Law Enforcement Services (ALES) BU31 C82 Security Supervisors … for employees who became eligible for the payments before being placed on paid Sick Leave. Time Entry To report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/807-april-2008-performance-advances-and-pre-shift-briefing-updates-employeesState Agencies Bulletin No. 1303
… will create and mail Form 1042-S directly to agency payroll offices on or around February 28, 2014. Please note …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1303-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1231
… will create and mail Form 1042-S directly to agency payroll offices on or around March 1, 2013. Please note that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1231-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… "DMV has a responsibility to help prevent consumers from being taken for a ride by unscrupulous repair shops," said … harder to investigate and resolve consumer complaints in a timely manner." Valid registration of repair shops and … criminal activity or operating an auto business engaged in deceptive or fraudulent practices. But the audit revealed …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsOpinion 90-1
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) … any commercial hazardous waste facility which is located in the city or town (Environmental Conservation Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 2007-5
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fund Transfers (referendum … Capital Reserve Fund (referendum requirements for transfer in counties) REFERENDUM -- Permissive (need for transfer of … from capital reserve fund in county) GENERAL MUNICIPAL LAW § 6-c: With limited exceptions, a resolution of the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 89-38
… "zero option" gives a maximum allowance during the retiree's life, but provides no additional benefits to the retirees' … years in service or mortality rate (see NYPIRG v City of New York , 89 Misc 2d 262, 390 NYS2d 784, affd 48 NY2d 917, 425 …
https://www.osc.ny.gov/legal-opinions/opinion-89-38City of Yonkers - Budget Review (B21-6-7)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to … its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review … when these contracts are settled. Includes a tax levy of $391.8 million, which is $3.4 million from exceeding …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Conclusion – Travel and Conference Expense Management
… that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more … of controls available to management have been discussed in this guide. They are: a travel and conference policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionOpinion 2000-5
… Reserve Fund (transfer of moneys from the highway fund to) -- Highway Fund (transfer of moneys from to a snow and ice removal and road repair reserve fund) … removal and road repair reserve fund established pursuant to General Municipal Law §6-f. You ask whether surplus moneys …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5