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State 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-1XI.4 Overview – XI. Procurement and Contract Management
… Although grant contracts are not specifically defined in legislation, they are typically referred to as “program” … provide these services. Legislation (State Finance Law Article 11-B) has been enacted to facilitate timely … … Although grant contracts are not specifically defined in legislation they are typically referred to as program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… 18, 2021 Edition Economy Four Out of Five Small Businesses in NY Continue to Report a Negative Overall Impact From … employees) surveyed reported an overall negative impact in their business in the first week of March 2021, according … of 2021 The American Rescue Plan Act of 2021, signed into law by President Joseph Biden last week, also provides New …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021State Agencies Bulletin No. 1665
… Purpose To provide agencies with the steps required to calculate breaks in service for ORP and VDC members (Plan … in PayServ. The TIAA/CREF Suspense/NRI panel automatically transfers funds from OSC to the ORP/VDC vendor when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742Amusement Park and Fair Ride Safety
… Division’s Industry Inspection Unit (Unit) is responsible for inspecting rides at amusement parks, fairs, and other … set up at transient fairs) ride that is power-operated and for which an admission fee is charged, as well as any … erected). During our previous review of the Program (audit report 2013-S-73) we found reasonable assurance that the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… & Development (HPD) and Housing Development Corporation (HDC) are allowed to exceed CityFHEPS’ maximum rents. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… State of tangible personal property or taxable services in excess of $300,000 during the immediately preceding four … sales tax quarters. The contractor must also certify in writing to the procuring agency that the requisite … The certification to the procuring agency must be included in the procurement record. The law provides that before a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationCity of Yonkers - Budget Review (B21-6-7)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … the cost of tax certiorari claims are bonded instead of being financed through the operating budget. Likely …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Opinion 2010-4
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire … §§ 122-b (5), 209-b (3-a) (a): A fire district that has in its fire department an emergency first aid and rescue … squad to contract with "ambulance services," as defined in Public Health Law § 3001 (2) and (3), to provide services …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 89-46
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility … -- Planning Board (members must be U.S. citizens) TOWN LAW, §§23, 271; PUBLIC OFFICERS LAW, §3; ELECTION LAW, … The qualifications for holding a town office are contained in Public Officers Law, §3 and Town Law, §23. Public Officers …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Opinion 99-12
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Consolidation (spreading … proceeding to extend) TOWN LAW, §§206, 206-a: Subject to public hearing and permissive referendum requirements, a … within the extension. You inquire as to the procedure by which the outstanding indebtedness issued for the water …
https://www.osc.ny.gov/legal-opinions/opinion-99-12State Agencies Bulletin No. 807
… which implements the Arbitration Award between New York State and the New York State Correctional Officers and Police Benevolent … of 2007 which implements the agreement between New York State and NYSCOPBA (BU21) Chapter 114 of the Laws of 2006 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/807-april-2008-performance-advances-and-pre-shift-briefing-updates-employeesOpinion 92-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … chairman should not participate in the discussion or vote on matters affecting the engineer or undertake to approve the … 18 are applicable (see General Municipal Law, §802). Based on the foregoing provisions, a voucher submitted by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 91-8
… interest, and has no other powers and duties with respect to the sale, issuance or payment of bonds, the secretary-treasurer would not have a contractual interest prohibited by article 18 of … to issue checks for the payment of principal and interest, but has no other powers or duties with respect to the sale, …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … worked. Because of these deficiencies, district officials do not have assurance that non-instructional employees are being …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsTuition Assistance Program – Fordham University
… University (Fordham), a Jesuit Catholic University founded in 1841, operates four campuses in New York State: Rose Hill in the Bronx; Lincoln Center in Manhattan; Westchester in …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityDo Not Call Enforcement Efforts
… and collection provisions of New York’s Do Not Call Law. The audit covers the period January 1, 2014 to April 20, … is responsible for enforcing the Law, which took effect in 2001. Initially, New York consumers registered their phone …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsLife Changes: What If I Work After Retirement?
… for service under Section 211 if you do not rejoin NYSLRS. Reporting Your Earnings It is your responsibility to notify … may increase your total service credit, allowing you to reach certain milestones that would increase your pension. An … under a NYSLRS disability retirement benefit. Once You Reach Retirement Age When you reach the age you would have …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementCapital Planning
… capital planning requirements of the Public Authorities Law and whether its capital plans ensure the highest priority … authority responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… recording of tax receipts pursuant to various sections of law. These sections of law prescribe how and when tax … tax receipts are recorded to tax categories as organized in the Statewide Account Reporting Tree (RPT_SW_ACCOUNT) in SFS: Click here to download the table below as a Microsoft …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxes