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DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… tentative property assessment roll suggests a bright spot for New York City’s finances entering fiscal year (FY) 2023, …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was no … sign all Town checks. Periodically compare the approved warrants with the checks cleared, as shown on the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … employee’s fleet vehicle usage to ensure the vehicle was used appropriately. Key Recommendations Follow established …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Opinion 93-8
… of the obligation. The provision must clearly define what events will cause the municipality to pay the higher rates and what procedures or indices will be used to compute the new … The issuance of variable rate bonds or notes, however, is subject to certain limitations specified in that statute. …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 91-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district … Whether the fire district may give to the fire company the cash …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 91-35
… AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE … The permanent full-time head of the police department who is not a member of a negotiating unit is entitled to a salary … St Comp No. 86-23, p 39; 1984 Opns St Comp No. 84-20, p 26). It is clear from the statutory language cited above that …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 94-6
… and Employees (conflict of interest provisions applicable to) PUBLIC HOUSING LAW, §36: Pursuant to Public Housing Law, §36, when a public housing authority … contracts with a residential management corporation to operate a federally-funded recreation program, a tenant …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … district, the boundaries of which include area within one or more villages within the town. When a town establishes a … improvement district which includes area within one or more villages, the limitation on district assessments in …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Cost-Saving Ideas: Establishing an Effective Fleet Management System
… than new vehicles. A real life example follows: A county was faced with the choice of either purchasing used mid-sized … more desirable. To determine if buying used mid-sized cars was cost effective, county staff analyzed a sample of compact … the average cost of operating a new compact-sized vehicle was approximately $525 less than operating a used mid-size …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemComptroller DiNapoli Releases School Audits
… County) District officials appropriated fund balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Vendor File Advisory No. 2
… to Financial Operations, Chapter X Section 3 - Vendor Registration or access SFS Secure to find job aids Consistent …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationOrdinary Death Benefit – State Police Plan
… not receive a monthly pension benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently exempt from … designated beneficiary, if you’ve earned at least 90 days of service credit since last joining PFRS, and your death …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitVillage of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended surplus funds for the period June … Village of Lyons Falls Financial Management 2013M393 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In such instances the agency should calculate the amount of interest earned by the vendor. If the calculated amount is … be deposited to the NYS General Checking account one of the following two ways: Intent Process Decrease payment … Voucher. See Section VII.3 AP Adjustment Vouchers / Refund of Appropriations . Deposit as revenue to the Federal Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Financial System (SFS), vendors managed through the SFS Vendor File go through a Specially Designated Nationals validation as part of the New York State Vendor Registration process. However, Business Units who make …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsOpinion 2006-11
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … duties exception) GENERAL MUNICIPAL LAW §802(1)(b): When a town board member has an interest in town purchases from an … voting, on matters pertaining to purchases from the store. You ask whether a salaried town board member would have a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11State Agencies Bulletin No. 1660
… To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by the … State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesOrdinary Death Benefit – Special 20- and 25-Year Plans
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… to offset ridership loss and balance its budget through 2026, but this funding is not yet assured, and savings have … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-plan