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State Comptroller DiNapoli Releases Audits
… Capital assets include land, buildings, construction in progress, equipment, library books, artwork and historical treasures, and intangible assets. To improve … programs. A prior audit, issued in October 2021 found, with few exceptions, that ESD did not evaluate its economic …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsAlbany City School District – Separation Payments and Information Technology (2012M-251)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments and information technology for the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationOpinion 96-20
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- … Whether a village police department which was established by a resolution of …
https://www.osc.ny.gov/legal-opinions/opinion-96-20State Agencies Bulletin No. 2372
… Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals and explain agency … to an employee and the IRS nontaxable criteria for housing is not met, the value of the housing is considered taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2372-change-maintenance-rates-employee-housing-and-mealsOpinion 99-3
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to make nominal contribution to designated charitable … 9105: A benevolent association that is authorized to use foreign fire insurance tax moneys for the care and relief of …
https://www.osc.ny.gov/legal-opinions/opinion-99-3DiNapoli: Corporations to Disclose Political Spending
… "Investors must be able to determine if political spending is consistent with enhancing a company's profitability," … DiNapoli said. "I applaud Goodyear and Nisource for agreeing to voluntarily disclose their political spending … Western Union Co. (35.1%); Wynn Resorts (29.7%); Aetna (26%); United Healthcare Group (25%); Allstate (24.9%); Eli …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingPatient Safety Center Activities and Handling of Revenues
… Objectives To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and … The Patient Health Information and Quality Improvement Act of 2000 (Act), enacted October 6, 2000 and known as Lisa’s …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesNYS Payroll Online - Go Paperless
Step-by-step instructions on how to go paperless
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/go-paperless.pdfCUNY Bulletin No. CU-426
… Date(s) Agencies should refer to the CUNY RF Payment Authorization Form and the Summer Research Lag Payment … Payroll Operations must submit the CUNY RF Payment Authorization 2011 Summer Salary Awards Form prior to the submission of the payment. Any changes made …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-426-2011-cuny-research-foundation-cuny-rf-grant-payments-summerState Police Bulletin No. SP-257
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2024 retroactive increase to Expertise Pay for employees represented by the New York State Police … Effective Dates: The retroactive increase to Expertise Pay is effective on 11/01/2024, end dated on 10/31/2025 and will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-257-2024-retroactive-increase-expertise-pay-eligible-employees-state-policeOpinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 93-25
… continuous and uninterrupted public use as a street for 10 years or more, and the village has continuously …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 90-1
… General Municipal Law, §72-h authorizes towns to transfer real property without consideration to, among other entities, …
https://www.osc.ny.gov/legal-opinions/opinion-90-1State Comptroller DiNapoli Releases State Audits and Examinations
… that OITS did not have established policies and procedures for backup of key division systems. In a follow-up, auditors … inmate release dates. Tests of sentencing calculations for a sample of 60 inmates found proper procedures were … under the Article 8-A Loan Program were being used only for qualified projects and their intended purpose and whether …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsReview of the Financial Plan of the City of New York - March 2018
New York City’s economy is strong and continues to post solid job gains. It added 715,000 jobs between 2009 and 2017.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2018.pdfOpinion 2005-9
… school district (see Decision No. 13,534, 35 Ed Dept Rep 257). 3 Although the term of office of the individual in … District , 136 NYS2d 598; Decision No. 13,534, 35 Ed Dept Rep 257; Education Law §§1906, 1914, 1917, 1917-a[2]). 3 … central high school board (Decision No. 13,534, 35 Ed Dept Rep 257, supra ). The Commissioner further decided, however, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 97-25
… represent that they will not perform compensated services for applicants to the board until after the board approves … -- Ethics (performance of services by board member for applicant to the board) GENERAL MUNICIPAL LAW, … he or she will not agree to perform compensated services for an applicant to the agency until after the agency …
https://www.osc.ny.gov/legal-opinions/opinion-97-25DiNapoli: Trouble Ahead for Local Governments and Schools
… it now.” Federal aid is typically only a minor component of local government revenues in New York — about 5 percent of total revenues in 2018, excluding New York City. In … local finances. The report notes that sales taxes are one of the most important sources of revenue for many of New …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsAnnual Financial Report
… to CFOs [pdf] The videos listed below contain tutorials on how to navigate and complete the Annual Financial Report. For … issuance. Interest rates are not reported. Interest paid is not reported in the schedule. Interest paid is reported … of Annual Financial Reporting Changes [.pdf] If you have any questions regarding the new Annual Financial Report, …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… budget for 2018 as well as a multi-year financial plan. In September, the county received a designation of "significant fiscal stress" in the latest round of scoring from DiNapoli's Fiscal Stress … The county has the fourth-highest fiscal stress score in the state. "A healthy fund balance is a key measure of a …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stress