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Opinion 88-31
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Accounts Payable Advisory No. 49
… of Change XII.5.F.1 Basis Date New section to address how the Basis Date on the vendor record impacts the Scheduled … Date New section to define the Invoice Received Date and how it is calculated in the SFS. XII.5.F.3 Adjusting the MIR Date New section to instruct agencies on how to adjust the Merchandise/Invoice Received (MIR) Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… member. The authorization must: Specifically be addressed to the New York State and Local Retirement System; Specifically identify the party(ies) authorized to receive information; and Specifically identify the information to be released. NYSLRS will not accept a general release. …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsCost-of-Living Adjustment – Divorce and Your Benefits
… a COLA distribution. NYSLRS will interpret general terms in a DRO as intent to provide an ex-spouse with a share of …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… a bright spot for New York City’s finances entering fiscal year (FY) 2023, amid uncertainty in the city's economic …
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
… found the tax collector did not properly record or remit money in a timely manner. In fact, the tax collector’s … were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling … as of December 4, 2019. Find out how your government money is spent at Open Book New York . Track municipal …
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)
… October 15, 2012. Background The Town of Bovina is located in Delaware County and has a population of 630 residents. The … Thoroughly document the annual audit process in the Board minutes. … Town of Bovina Internal Controls Over …
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
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Opinion 93-8
… Rate Obligations (propriety of including a provision to increase the interest rate due to change in law) LOCAL … new rate. You have asked whether a variable rate bond or note issued pursuant to Local Finance Law, §54.90 may provide … an amount that varies from holder to holder according to how the change in Federal or State law affects the holder's …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 91-19
… fire districts to purchase apparatus and equipment for the extinguishment and prevention of fires. Although … There is no express or implied statutory authority for a fire district to make a gift of fire district property …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 91-35
… This opinion represents the views of the Office of the State Comptroller at the time … on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (amount of salary increases for … themselves, it was felt that an undesirable situation was being created in many police departments across the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 94-6
… authority would have a conflict of interest if he or she accepts a paid position with the corporation involving … authority would have a conflict of interest if he or she accepts a paid position with a residential management … the authority and the management corporation if he or she accepts the paid position involving the administration or …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… district, exclusive of debt service, levied in a given year may not exceed twenty percent of the total "general municipal taxes" levied in that year against the taxable real property in the district. It … the "municipality" is permitted by law to raise in that year by real property tax. It is evident that the terms …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Cost-Saving Ideas: Establishing an Effective Fleet Management System
… one-year old and each had been driven between 15,000 and 30,000 miles. Costing about the same or slightly less than … Cost Total Costs Used 27 $1,642 $1,103 $2,745 New 30 $1,355 $865 $2,220 Variance 3 $287 $238 $525 The point …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Avoca Central School District , Fire Island Union Free School District , … reviewed and approved separation payments, but they have not developed written policies or procedures to …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Vendor File Advisory No. 2
… individual who has authority to make financial decisions for the vendor. Vendor Email Address: This must be a valid …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationOrdinary Death Benefit – State Police Plan
… benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitVillage of Lyons Falls – Financial Management (2013M-393)
… the Board’s management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 … 2013. As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s …
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
… before the vendors have disbursed their own funds. The funds received from the State are often deposited into an … by the vendor. If the vendor does not disburse the funds, the agency should require the funds be returned to the …
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
… Property and Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism." This order prohibits New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-funds