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Opinion 96-3

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … OF INTEREST -- Engineering Services (environmental review by village trustee or firm of the trustee) -- Exceptions … Law, §801[1]). Any contract willfully entered into by or with a municipality in which there is a prohibited …

https://www.osc.ny.gov/legal-opinions/opinion-96-3

Opinion 88-57

… WATER RENTS -- Rates (schedule of rates may include a classification under which low income senior citizens are … a water district, to establish the water rates to be paid by consumers. In establishing such rates, a town board may … Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). …

https://www.osc.ny.gov/legal-opinions/opinion-88-57

New York State Accounting System User Procedures Manual

… BUDGET OFFICE - ALBANY 05004 OCA REGIONAL BUDGET OFFICE - ROCHESTER 05005 OCA OFFICE OF BUDGET AND FINANCE 05006 ADRCIP … MHLS - 4TH JUDICIAL DEPT 05015 CLIENTS SECURITY FUND OF NY - LAG PR 05017 COURT OF APPEALS - LAG PR 05023 COMMITTEE … FACILITY 10390 MOHAWK CORRECTIONAL FACILITY 10391 WALSH REGIONAL MEDICAL UNIT 10400 DOCS-ALL INSTITUTIONS 10401 …

https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manual

DiNapoli: Investors Expand Corporate Disclosure of Political Spending

… today announced the results of the New York State Common Retirement Fund’s successful efforts to expand disclosure of … communications," payments to any trade associations used for political purposes, and payments made to any organization … & Sons Company CSX Corporation The Kroger Co. 2011 Yum! Brands Inc. Marriott International Inc. Limited Brands About …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spending

State Agencies Bulletin No. 1258

… Purpose To notify PayServ users with garnishment view access of changes to garnishment processing resulting from the upgrade to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1258-garnishment-changes-payserv-91

Participation in the Program – Contribution Stabilization Program

… Joining the Program Employers are eligible to participate in the CSP during a fiscal year in which their graded rate … Albany, NY 12244-0001 If you are both an Employees’ Retirement System (ERS) and Police and Fire Retirement System … payment, and you would not be able to amortize your annual pension contribution unless you elect to participate in the …

https://www.osc.ny.gov/retirement/employers/csp/participation-program

Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)

To determine the extent of implementation of the eight recommendations included in our initial audit report Efforts to Collect Tolls and Fees Using Images and Law Firms Report 2017S70

https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-follow

Hispanic Heritage Month Reception

… Assistant Chief of Operations at the Port Authority of New York and New Jersey. The live stream of the event has … of the event is available below. Select the play icon to start. Follow us on Instagram , Facebook and Twitter for … including the independence of many nations, and the Día de la Raza. New York is home to 3.9 million residents claiming …

https://www.osc.ny.gov/events/hispanic-heritage-month

State Agencies Bulletin No. 2231

… Purpose: The purpose of this bulletin is to notify agencies of a change in how they will … All agency PayServ users that currently have access to PS Query Manager or PS Query Viewer are impacted by this … and converting our PayServ, Oracle/Peoplesoft database to Exadata in order to provide more efficient results in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2231-exadata-release-and-ps-query-update

State Comptroller DiNapoli Releases Municipal Audits

… the town’s accounting records, that the town’s general fund balance was overstated by $316,272 as of December 31, …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli Releases October State Cash Report

… of 2.3 percent or $204.9 million from the previous year. Business taxes totaled $3.9 billion through Oct. 31 and were …

https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-report

DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter

… local governments and provides individual summaries of how sales tax is shared among localities in each county. Report Third …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarter

Village of Canastota - Board Oversight (2018M-256)

… Ensure the Clerk-Treasurer prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked is accurately paid. Village … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256

Woodgate Volunteer Fire Department – Financial Controls (2014M-120)

… Inc. is located in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. … prepares a written annual report of all moneys received and disbursed. Appoint an Auditing Committee to audit the … only after bills have been approved by the membership and that checks include two signatures. … Woodgate Volunteer …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014m

Niagara Charter School - Information Technology (2018M-172)

… monitored to ensure protection from unauthorized access. In addition, sensitive IT control weaknesses were … who use IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172

Unified Court System Bulletin No. UCS-229

… Employees Employees in Bargaining Units F8 represented by the Suffolk County Court Employees Association, Inc. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agency

Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)

… Lake View Fire District is a district corporation of the State, distinct and separate from the Town of Hamburg, …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342

Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)

… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over service … of claims. Key Recommendations Require service providers to submit all reports as per their contracts. Implement procedures to verify that service providers are meeting contractual …

https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80