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City of Binghamton – City Operations (2015M-280)
… which has approximately 47,000 residents, is governed by a seven-member Common Council. The 2015 general fund budget … 12.2 percent, from 2012 to 2014. Although City officials have established a capital assessment fee to help offset the cost of water …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Other Places to Search for Unclaimed Funds
… about refunds on retirement accounts. National Registry of Unclaimed Retirement Benefits For information on unclaimed retirement account balances. Internal Revenue … of Veterans Affairs For information on insurance funds owed to certain current and former policyholders or …
https://www.osc.ny.gov/unclaimed-funds/resources/other-places-search-unclaimed-fundsState Agencies Bulletin No. 683
… of recent arbitration awards. Background Increment Codes for employees represented by NYSCOPBA and Council 82 have … Codes have been created to reflect only one meaning for each Increment Code. Under the previous Increment Code … on the Increment Code. FIS salaries will be used only for employees with Increment Code 0008 who are due a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… Agencies must complete and maintain an Agency Interface Profile for each of their data systems (including financial … systems) that interface with the SFS. The Agency Interface Profile will specify the interface file formats (PeopleSoft … agency system. The information stored in the specific profile is used within the programming logic of the SFS to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsOpinion 92-22
… in assessment review proceedings) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing … has created the position of comptroller by local law and that the village prepares its own assessment roll … relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Other Bulletin No. 35
… be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-35-april-2017-state-university-construction-fund-scfOpinion 91-1
… AD2d 229, 385 NYS2d 425; Pacificorp Capital Inc. v City of New York , 741 F Supp 481, 486). In our view, however, …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 93-22
… that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition of (when erroneously reported to … COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously reported) CRIMINAL PROCEDURE LAW, … An order of a superior court to remit a forfeiture of bail is not required in order for the Justice Court Fund to …
https://www.osc.ny.gov/legal-opinions/opinion-93-22CUNY Bulletin No. CU-691
… 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 Tier 6 CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpOpinion 94-18
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- … or for nominal consideration. You ask whether it is necessary for the members of a village volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18State Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… Department. He used his $5.7 million embezzlements to buy a yacht, a Mercedes, a Corvette, and Pandora jewels for his wife. My …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… “Gov. Cuomo’s State of the State message outlined a strong agenda for New York as we navigate through unprecedented … … Gov Cuomos State of the State message outlined a strong agenda for New York as we navigate through unprecedented …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateOpinion 2000-18
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service … service award program to joint fire district) VOLUNTEER FIREFIGHTERS -- Service Award Programs (establishment by … may establish a service award program for the volunteer firefighters of the joint fire district fire department, but …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 90-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award program for village fire department); (need …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Chenango Valley Central School District -- Budget Review (B18-4-3)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… deciding whether to lease or purchase school buildings for the period July 1, 2014 through July 31, 2017. Background … of New York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in Onondaga … has approximately 1,600 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $21.6 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsColumbia-Greene Community College – Information Technology (2017M-213)
… logon being over 10 years ago. The College did not adopt a breach notification policy. Five employees visited music … the network to virus attacks or compromise systems and data. The College has never tested its disaster recovery … a breach notification policy. Review the Internet usage log to ensure compliance with the College’s computer use …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Galway Central School District - Fund Balance Management (2017M-267)
… fund balance is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce District property taxes. … budgets based on historical trends or other known trends and appropriate realistic amounts of fund balance to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… the Town used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the … repayment money to enable the Board to determine actual loan balances due to the CD fund. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Village of Blasdell – Purchasing (2017M-195)
… was to determine whether the Board ensured that goods and services were purchased in accordance with the Village’s purchasing policy and applicable laws for the period June 1, 2015 through … policy contains inconsistent requirements for quotes and does not address professional services or quotes above …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195