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Opinion 92-57
… power in the state or such state authority and for such compensation as said board of water commissioners and the …
https://www.osc.ny.gov/legal-opinions/opinion-92-57DiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… the previous year, according to a report issued today by State Comptroller Thomas P. DiNapoli. This is DiNapoli's … eighth annual report examining the performance of the state's IDAs and how these entities fulfill their mission to … Financial Data for Local Governments http://www.osc.state.ny.us/localgov/datanstat/findata/index_choice.htm For access …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsOpinion 92-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … amend or repeal local laws to impose a surcharge in an amount not to exceed thirty-five cents per access line per … funded through article 6 extend county-wide. The county does not have discretion to impose the surcharge on a …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… other things: Denial of reimbursement to employees who do not submit required and appropriate documentation of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresState Agencies Bulletin No. 761
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and/or State tax withholding. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholdingThurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with … and responsibility and the procurement policy does not include thresholds or information required to be … Key Recommendations Ensure that the Secretary/Treasurer does not make disbursements unless they are certified by at …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Steuben County – County Bridge Maintenance (S9-13-1)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their … and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless the … replaced or rehabilitated. While the County does not have a written plan in place, it has implemented practices …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Vendor File Advisory No. 3
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologySouth Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. … to access a District bank account. The Board’s online banking policy (Policy) dated April 24, 2013 has not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… not, should be corrected by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant to … overages exist for less than $250, reduce the next reimbursement voucher to bring the account in balance. Excess … or not should be corrected by submitting an AP voucher for reimbursement to bring the account in balance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesComptroller DiNapoli Releases Municipal Audits
… Water District , Otsego County and Sullivan County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … because these policies have a cash surrender feature, this may constitute an unauthorized investment of district …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2126
… Schedule (VRWS) agreements must be suspended on the first day of the payroll period in which an employee begins the … this total by 960 hours (if the employee is an 8 hour/day employee) or 900 hours (if the employee is a 7.5 hour/day employee) to determine the average work percentage. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2126-paid-parental-leave-fullState Agencies Bulletin No. 2126.3
… Schedule (VRWS) agreements must be suspended on the first day of the payroll period in which an employee begins the … this total by 1,040 hours (if the employee is an 8 hour/day employee) or 975 hours (if the employee is a 7.5 hour/day employee) to determine the average work percentage. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21263-paid-parental-leave-fullState Agencies Bulletin No. 2126.2
… Schedule (VRWS) agreements must be suspended on the first day of the payroll period in which an employee begins the … this total by 960 hours (if the employee is an 8 hour/day employee) or 900 hours (if the employee is a 7.5 hour/day employee) to determine the average work percentage. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21262-paid-parental-leave-fullState Agencies Bulletin No. 2126.1
… Schedule (VRWS) agreements must be suspended on the first day of the payroll period in which an employee begins the … this total by 960 hours (if the employee is an 8 hour/day employee) or 900 hours (if the employee is a 7.5 hour/day employee) to determine the average work percentage. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21261-paid-parental-leave-fullState Agencies Bulletin No. 2329
… is to inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … Increment Code 2222) even though the agency must submit a transaction to make the payment. Delete employees who should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsCity of Yonkers – Budget Review (B6-14-13)
… their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Unified Court System Bulletin No. UCS-95
… Purpose To notify the Unified Court System of the change in eligibility for payroll … in Bargaining Unit SK represented by Local 1070 of District Council 37, American Federation of State, County and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certain