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Albany Parking Authority – Cash Collections (2016M-181)
… January 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which is governed by an … Albany Parking Authority Cash Collections 2016M181 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181State Agencies Bulletin No. 1832
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. Affected Employees … The purpose of this bulletin is to notify agencies of an automatic union dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1832-new-york-state-correctional-officers-police-benevolent-associationNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… fighter for working people, not just for CSEA members who he led for an historic 26 years as president, but for all public employees in New York, from the village hall to the classroom to the state capitol. “He championed …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueTown of Rensselaerville – Claims Auditing (2016M-244)
… The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. The Town is … to ensure that claims were properly audited before payment and supported by adequate documentation, the goods and services were received and the claims were for proper …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Fairview Fire District – Audit Follow Up (2009M-211-F)
… to assess the District’s progress, as of September 2014, in implementing our recommendations in the audit report released in March 2010. Background The Fairview Fire District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fBath Central School District - Online Banking (2018M-79)
… to online bank accounts was limited or provide users with cyber security training. In addition, sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Southold Union Free School District - Leave Accruals (2018M-113)
… School District (District) officials implemented a system to accurately record employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 … tested, confirming that the District’s control system is not working properly. Records reviewed contained 16 errors …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113City of Corning – Foreign Fire Insurance Funds (2017M-143)
… June 23, 2017. Background The City of Corning is located in Steuben County and has a population of approximately … audit period, the City received one FFI premium payment in the amount of $26,326 and expended $34,822 in FFI funds. Key Finding The Finance Director did not …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Opinion 91-57
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances … library and presently maintains a separate bank account for those moneys. You indicate that the village believes that … be expended only under direction of the library trustees on properly authenticated vouchers, except that moneys …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 92-35
… with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, … its taxable real property. You ask whether Real Property Tax Law (RPTL), §987 requires town tax collecting officers to … Whether Real Property Tax Law RPTL 987 requires town tax collecting officers to …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 2012-1
… Article 18 of the General Municipal Law (§§ 800 et seq .) contains provisions that relate to conflicts of … (Real Property Tax Law, article 5, title 1-A, § 522 et seq .; compare e.g . 1992 Ops St Comp No. 92-43, at 109). …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1DiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… Medicaid coverage and make every effort to help people renew their coverage in public and private plans. The state … levels.” Prior to the pandemic, states were required to renew coverage for people with Medicaid at least once a year … in the Child Health Plus and Essential Plan public health insurance programs – have not had to renew their coverage due …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planCUNY Bulletin No. CU-734
… approved the agreement during the 12/16/2019 board meeting. An Addendum to this MOA was signed on 02/26/2021, … effective date of this increase to 04/01/2022. Effective Dates: The April 2022 PSC $1,500 General Salary Increase for … dated 04/07/2022. Eligibility Criteria: All employees meeting the eligibility criteria in one of the below titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… a now decade-long economic expansion in the country, New York still lags behind other states when it comes to its rainy day reserves, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The time to … Despite a now decadelong economic expansion in the country New York still lags behind other states when it comes to its …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesOpinion 88-2
… A village, by local law, may establish a system of users fees to pay for garbage collection services. You ask if a … Finally, you ask whether a village may impose user fees for the collection of garbage. There is no provision in … such services by the imposition of contractual user fees (1979 Opns St Comp, No. 79-307, p 52). Unlike special …
https://www.osc.ny.gov/legal-opinions/opinion-88-2GASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another … lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease Terms Lease … Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 1346
… Purpose To provide instructions for processing payroll deductions for … Code. Cards that have been modified must be returned to the employee for completion of a new card. The amount of … requested on the authorization card is the amount to be deducted from each paycheck in the calendar year, not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1346-2015-sefa-state-employees-federated-appeal-campaignOpinion 89-65
… OF INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest … section 20(2)(a) is silent as to how the town board may act to employ outside counsel, the board may act by simple resolution and a local law is not required. A …
https://www.osc.ny.gov/legal-opinions/opinion-89-65New York Local Government Assistance Corporation
LGAC was created in 1990 to provide a means for the State to reduce its annual reliance on intrayear shortterm borrowing for cash flow purposes
https://www.osc.ny.gov/debt/lgacOther Bulletin No. 50
… returned and is undeliverable, the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate, and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-50-april-2019-state-university-construction-fund-scf