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Opinion 91-10
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Laws of NY, §§1486, 1491). The park district has no authority to contract indebtedness in its own name … v Armstrong , 45 NY 234; Village Green Realty v Glen Cove Com. Dev. , 95 AD2d 259, 466 NYS2d 26; Gewirtz v City of Long …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 92-26
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … city, town or village property tax levy. 1987 Opns St Comp No. 87-45, p 68 and 1981 Opns St Comp No. 81-207, p 221 superseded to the extent inconsistent. You …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 91-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … Clause applies to an ordinance which discriminates against out-of-state residents solely on the basis of municipal, …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Agencies Bulletin No. 1426
… by any State agency. The employee is due any regular and/or lump sum payments that are equal to or exceed the … as described in Payroll Bulletin No. 908 (Non-Negotiated and/or Undeliverable New York State Payroll Checks) was … as a tool for agencies to identify outstanding checks and take appropriate action. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1426-schedule-submitting-2015-year-end-returned-checksState Agencies Bulletin No. 1511
… Background To maintain the efficiency of AC-230 processing and ensure accuracy of W-2 reporting for 2016, agencies must … by any State agency. The employee is due any regular and/or lump sum payments that are equal to or exceed the … as described in Payroll Bulletin No. 908 (Non-Negotiated and/or Undeliverable New York State Payroll Checks) was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1511-schedule-submitting-2016-year-end-returned-checksState Agencies Bulletin No. 1339
… Certain cost centers in SFS will be lapsing and will no longer be available for use in PayServ. OSC will provide a … result in an interruption of SFS lapsing processing. If no action is taken before the above mentioned due dates, OSC … If the ZZZ position pool also contains a lapsing account code, OSC Payroll will be contacting your agency to make the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1339-sfs-cost-centers-payserv-09152014-09302014-lapse-datesContracts for Personal and Miscellaneous Services (Follow-Up)
… to help reduce costs. We also found that there was no requirement that the operating unit requesting the … partially implemented, one was not implemented, and one is no longer applicable. Key Recommendation Officials are given …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… and new employees and the related compensation. There is no data or basis to demonstrate how GCIDA established its … their capital investments. As such, GCIDA officials have no assurance that the businesses/firms are meeting their …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectState Agencies Bulletin No. 1197
To inform agencies of changes to the payroll processing calendar due to the SSN Decoupling conversion in PayServ
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decouplingVillage of Suffern – Budget Review (B18-6-4)
… the legal requirement to maintain the tax levy increase to no more than the tax levy increase to no more than the tax levy limit as permitted by law, unless …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4CUNY Bulletin No. CU-568
… that the pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York City Teachers Retirement System (7S), and New York City Education … that the pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System 7U New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-568-2017-tier-6-ot-limit-and-plan-year-changes-nyc-retirementLength of Service Award Programs (2014-MS-1)
… [pdf] , East Greenbush Fire District No. 3 [pdf] , Holtsville Fire District [pdf] , Lake Ronkonkoma Fire … of the 10 Sponsors we audited did not adopt LOSAP point systems that were in compliance with GML and one Sponsor … credit. Key Recommendations Review and amend LOSAP point systems to ensure they are consistent with GML. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1DiNapoli Releases Fiscal Stress Scores for 17 Cities
… State Comptroller Thomas P. DiNapoli issued fiscal stress … government’s fiscal stress scores, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For an … DiNapoli’s Fiscal Monitoring System, visit: http://www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm For access to …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesXV.4 Overview – XV. End of Year
… end of March, entered online and not approved by OSC will no longer be deleted. These vouchers will remain available … to lapse at the end of March should have a liability date no later than the lapse date. Lapsing vouchers with liability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided … The Town is governed by an elected five-member Town Board, which consists of the Town Supervisor and four … Town of Dresden Board Oversight of Financial Activities 2012M191 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191State Agencies Bulletin No. 1814
… is to notify agencies of the 2019-2020 maximum salary contribution limit for Tier 6 members of PFRS (7W), and ERS (7Y). Background On … OSC will update PayServ to reflect the Maximum Salary Contribution Limit of $206,250 for the current plan period … is to notify agencies of the 20192020 maximum salary contribution limit for Tier 6 members of PFRS 7W and ERS 7Y …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1814-maximum-salary-contribution-limit-tier-6-members-following-new-yorkTown of Reading – Financial Management (2013M-217)
… funds to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because … had a total deficit fund balance of $36,491. There were no policies or procedures for the establishment, use and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217State Comptroller DiNapoli Releases School District Audits
… did not always seek competition for professional services. No competition was sought for the services procured from five professional service providers totaling $89,421. No written or verbal quotes were obtained for the purchase of …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Educators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… to an inactive Board of Directors. In addition, we found no evidence that there were any policies, procedures or … in addressing the matters in our initial report. However, no funds have yet been recovered and all three …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Treasurer managed the Department’s funds with little or no oversight by any of the other Business Officers. We found … from the Department and the Association, there should be no reason for cash transfers to occur between these two …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025