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Opinion 92-19
… and Traffic Law, §§1662-a and 1640, however, section 1660 does not define "highways" to include "private roads open to … Statutes §240). Therefore, it is our opinion that a town does not have authority to apply the traffic regulations in … therefore, remain private roads. Accordingly, the town does not have authority to apply the traffic regulations …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 88-15
… to consult the Code of Professional Responsibility of the New York State Bar Association. Finally, we note that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Justice Center Audits
Authorizes certain reports relating to reportable incidents involving vulnerable persons to be made available to officers and employees of the state comptroller
https://www.osc.ny.gov/legislation/justice-center-auditsOpinion 2008-1
… ( see 1992 Ops St Comp No. 92-30, at 78; but cf . 30 Ed Dept Rep 236 [Decision No. 12447]). The school district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Retirement System Membership – Career Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membershipRetirement System Membership – New Career Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS), must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1515/retirement-system-membershipRetirement System Membership – Non-Contributory Plan with Guaranteed Benefits
… become a member, you must complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1513/retirement-system-membershipRetirement System Membership – Police and Fire Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1512/retirement-system-membershipRetirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1511/retirement-system-membershipDiNapoli Statement on Lunar New Year
… "Happy Lunar New Year to all New Yorkers. My best wishes for an auspicious Year of the Goat that brings …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-statement-lunar-new-yearState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… Former Chief Judge Judith Kaye led our state’s top court through difficult decisions and rightly pushed the boundaries …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeXIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement
… Agencies will no longer submit these transactions through the Travel and Expenses module in the Statewide Financial System (SFS). For more information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursementsComptroller DiNapoli Releases Municipal Audits
… Soil and Water Conservation District and Yates County . “In today’s fiscal climate, budget transparency and … – Financial Management (Chemung County) The board has not developed multiyear financial plans to address the use of … may total nearly $400,000 on tickets ranging from 1989 through 2015 and that more than 11,000 tickets dating as far …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… and the Westhampton Beach Union Free School District . “In an era of limited resources and increased accountability, … fund balance that was budgeted to finance operations. As a result, the district’s year-end unrestricted fund balance … by the meal sales. The district reported deficits in its school lunch fund totaling more than $230,000 over the …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… of leave time being used or paid out for which employees are not entitle. Commack Union Free School District – …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsDiNapoli Statement on the MTA's July Financial Plan
… when excluding federal one-time relief, making clear what my office has been saying since September 2021 : the MTA is facing major risks to its operating revenue streams as costs continue to rise, worsening a … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended … escrow agent (37,284,144) (37,284,144) Transfers in 129,323 5,551,187 5,680,510 Transfers out …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Professional Development - Auditors
… continuing professional development of each member of our audit team. As an auditor with our office, you will receive continuous training in a wide variety of … Voucher Alternative programs offer specialized training courses and tuition assistance to employees. The Office of …
https://www.osc.ny.gov/jobs/professional-development-auditorsMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… company allocation expenses that were not in compliance with the Manual; and $62,138 in unrelated or undocumented … tuition reimbursement rates, as appropriate. Work with Metro Therapy officials to help ensure their proper … Ensure that reimbursable costs reported on the CFRs comply with Manual requirements. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… they did not meet the submetering deadline because they are installing more meters than required. In addition, a …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildings