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Lehman College – Controls Over Bank Accounts (Follow-Up)
… the implementation of the 2008 banking policy. One was a Certificate of Deposit account (totaling $65,034). In …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followVillage of Suffern – Budget Review (B25-6-4)
… to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in Orange County. Chapter 99 of the Laws of 2015 … with the fiscal year during which the local government is authorized to issue the deficit obligations, and for each …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… the Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted … the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Village of Suffern – Budget Review (B26-6-3)
… and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … that have been authorized to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Village of Hempstead – Budget Review (B7-16-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. … Village of Hempstead Budget Review B7164 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Campbell-Savona Central School District -- Budget Review (B2-14-11)
… the District will spend a total of $19.7 million, which is at least $1.1 million short of the District’s projection. … 2014-15 fiscal year in excess of the 4 percent limitation is $100,000 and, therefore, appropriating $469,595 as planned will not ensure that the District is in compliance with statutory limits. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11DiNapoli: State Tax Revenues Down $767 Million in May
… $1.4 billion less than the state Division of Budget (DOB) projected in the Enacted Budget Financial Plan. In addition, … $915.8 million through May, $412.2 million lower than projected. The Department of Education made $4 billion in …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayState Agencies Bulletin No. 767
… Purpose To explain the procedure for the annual review of employees … Income Credit (EIC). Affected Employees Employees eligible to receive advance Earned Income Credit payments for 2008 … eligible for advance payment of Earned Income Credit to file a new Form W-5 Earned Income Credit Advance Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditOpinion 97-21
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual … to section 30 of the General Municipal Law. This is in response to your inquiry concerning the filing of annual … of the General Construction Law, the term "now," as used in a statute referring to other laws in force, "relates to …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 91-12
… ask whether moneys raised by a volunteer fire company that is part of a village fire department is property of the village or the fire company. General … For purposes of section 204-a, the term "fire company" is defined to include a volunteer fire company of a county, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-26
… the estimated maximum cost in the bond resolution (11 Opns St Comp, 1955, p 22; 13 Opns St Comp, 1957, p 160; 16 Opns St Comp 1960, p 300; 22 Opns St Comp 1966, pp 581 and 636; 25 Opns St Comp 1969, p 337; 1979 Opns St Comp No. 79-919, p … for the excess amount to be expended for the project (25 Opns St Comp 1969, supra ). Of course, since the original …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 93-11
… BONDS AND NOTES -- Debt Limit (computation of with respect to installment purchase contracts) PUBLIC CONTRACTS -- … outstanding indebtedness which is not excludable pursuant to law. This is in reply to your inquiry asking whether the term "outstanding … with the 115 limitation contained in that section applies to all outstanding indebtedness of the political subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-93-11State Agencies Bulletin No. 1939
… automatic processing of the October 2021 increase to the Security Services Hazardous Duty Pay annual amount, and to … New York State and NYSCOPBA, provides for a bi-weekly Security Services Hazardous Duty Pay payment for employees … in Bargaining Unit 21. Effective Dates The bi-weekly Security Services Hazardous Duty Pay increase will be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01State Agencies Bulletin No. 1793
… Purpose The purpose of this bulletin is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees New York State … The purpose of this bulletin is to provide agencies with instructions on how to update a Tier …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcAccounts Payable Advisory No. 63
… Subject: Selecting Category Codes in the Statewide Financial System (SFS) … to Financial Operations (GFO), Chapter XI-A, Section 1.B - Category Codes Guidance: In the SFS, the category code is used to identify the specific goods or … Selecting Category Codes in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesVendor File Advisory No. 12
… must instruct vendors to use the Vendor Self-Service Portal to update their legal name, contact(s), address(es), … Vendors that do not have access to the Vendor Self-Service Portal or need to have their passwords reset should contact … Using the Vendor SelfService Portal to Update Vendor Information …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/12-updates-vendor-informationVillage of Bainbridge - Conflict of Interest (2019M-72)
… Key Finding Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… The George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Maine Endwell Central School District – Budget Review (B4-13-14)
… the significant revenue and expenditure projections in the District’s proposed budget for the 2013-14 fiscal year … The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the … individual significant revenue and expenditure projections in the proposed budget appear reasonable. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Village of North Syracuse – Claims Audit (2014M-131)
… 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a population of approximately 6,800. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131