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Opinion 94-13
… hearing at which the municipality has the burden of proof. You ask whether a city may require disabled firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 99-16
… to the purchase of insurance indemnifying the town, does not constitute authority for a town to indemnify a third …
https://www.osc.ny.gov/legal-opinions/opinion-99-16DiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… covered the period from January 2021 through December 2024 and some contracts going back to 2020, with nearly all … governments, over $3 million (31%) less than the previous calendar year. Increasing Expenses WROTB’s revenue increased … whether they were comps, giveaways or purchased by an employee, and the host of the event. However, in several …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightFinal Average Earnings
… calculation — you don’t need to contact us. The new law does not apply to members who retired before the dates above. … receive a retroactive payment from your employer, it could affect your FAE. When we calculate your FAE at retirement, …
https://www.osc.ny.gov/retirement/members/final-average-earningsOpinion 2006-3
… Opns St Comp, 1966, p 74; see also Public Service Law §219[2]). 1 This Office has stated that, as a general rule, unless … Law §212[6]; Town Law §§64[7], 132; cf .1976 Atty Gen [Inf Opns] 11; Town Law §64[22]; see also Town Law §132; … Village Law §§4-412[6], 6-602; cf . 1976 Atty Gen [Inf Opns] 11, supra ). 3 The inquiry refers to the town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 93-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … to change the month of the general village election at either a general or special village election for village … motion, may not hold a referendum on such a proposition at any other time. You ask under what circumstances a …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… have member contributions in your account, you can take a loan from NYSLRS. If you aren’t required to contribute … repaying them. How Much You Can Borrow The minimum loan is $25. The maximum loan is 75 percent of your annuity … a loan. You can see how much you are eligible to borrow, what the repayment amount would be, if your loan will be …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualOpinion 88-70
… are neither permitted nor required by statute are improper and without effect, and that municipal moneys may not be expended for such … lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring mandatory or permissive referenda, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Comptroller DiNapoli Releases School District Audits
… totaling $232,624, or for four of six professional service providers paid $301,023 during the 14-month audit … stored unused IT assets in an unsecured area, an unlocked cabinet in a classroom, and did not track or monitor who … IT equipment that had not been sanitized of data prior to storage was found and auditors were unable to identify 354 …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… has filed annually since 2001, and was co-filed this year with Trillium Asset Management. "This is a momentous occasion … in the 21st Century where LGBT rights are synonymous with civil rights." DiNapoli believes, as the Fund's proposal … sexual orientation and domestic partner benefits to same sex couples. As of this year, 89 percent of Fortune 500 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsInternal Control System Components
… Vehicles’ (Department) management of its internal control system appropriately addresses all five components of … requiring each State agency to institute a comprehensive system of internal control over its operations. The Division … officials on establishing and evaluating a comprehensive system of internal controls. Included in that guidance are …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… these transactions: are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded and instead … Section 1 – Accounts Payable Journal Vouchers & General Ledger Journal Entries Overview of this Chapter for guidance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersOversight of Contract Expenditures of Palladia, Inc.
… housing, employment, skills-building, treatment, and rehabilitation services. In 2017, Palladia and SUS entered …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… required to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law (SFL) §107. For full instructions, see Chapter XIV, … required to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … board did not adopt multiyear financial or capital plans to address long-term priorities. An accounting firm hired to perform bookkeeping and payroll duties was not under …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsOperational Advisory No. 10
… real-time basis that is better aligned with the timing of payroll charges. The following section has been added to … (SLMS) to support agencies during the implementation of the FBIC Automation project. The training course, FBIC … information on how to understand and manage the results of the FBIC process including new queries to assist agencies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Columbia County , Orleans County , Rutland Fire District , Village of Walden and Washington County . "In today's fiscal climate, budget transparency and … today announced his office completed audits of Columbia County Orleans County Rutland Fire District Village of Walden …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0City of Olean – Budget Review (B18-1-1)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … The City continues to transfer unused contingency funds from the general, water and sewer funds to the capital …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Railroad Bridge Inspection Program
… Purpose To determine whether the Department of Transportation … properly oversees railroads operating in the State to ensure they meet the bridge inspection requirements. This audit covers the period … To determine whether the Department of Transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-program