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Coeymans Hollow Fire District – Board Oversight (2021M-211)
… whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate … whether Coeymans Hollow Fire District District Board of Fire Commissioners Board ensured it had an adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… of the state in April 2020, when many businesses were closed. Even so, collections last month were quite strong: … and Finance reconciles quarterly distributions against what had been reported by sales tax vendors for the reporting …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020DiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… 9.7 percent of all local government revenue, according to a comprehensive report on local sales tax released today … along with many towns and villages, depend on these funds to pay for essential services and operations, revealing the … across New York State,” DiNapoli said. “As we work to rebuild our economy, we must also help repair the damage …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsDiNapoli Announces Latest Fiscal Stress Scores
… communities were identified under DiNapoli's Fiscal Stress Monitoring System (FSMS) and includes eight counties, nine … community struggling with fiscal stress. My Fiscal Stress Monitoring System is designed to keep the public informed … as being “susceptible to fiscal stress.” DiNapoli’s monitoring system, implemented in 2013, evaluates local …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresOpinion 88-4
… and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL FUNDS -- Appropriations … recognition of municipal service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE … appropriate refreshments served to trainees at a foster parent training session are incidental to the foster parent …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 88-75
… be very costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the … part, depends upon what powers and duties are prescribed for the city attorney in the city charter. However, we note … powers and duties of a municipal attorney, we will assume, for purposes of this inquiry, that you possess such powers or …
https://www.osc.ny.gov/legal-opinions/opinion-88-75New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions would … governments, school districts and public authorities in New York have achieved similar savings. "This bill will also add to New York's heightened uncertainty surrounding state tax …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Opinion 92-47
… surcharge monies remitted to the municipality by a service supplier and all other monies dedicated to the payment of …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 97-9
… noted that the board member's company had annual gross sales of between $2 and $3 million and that purchases by the … per year, or at most .15% of the company's annual gross sales. Under these circumstances, the court concluded that …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 2000-20
… financially support a museum (cf. Arts and Cultural Affairs Law §61.05; Education Law §§253[1], 255[1], 256, 259, … management, retention and disposition (Arts and Cultural Affairs Law article 57-A [§57.13 et. seq.]), those statutes … reference to fire districts (see, e.g., Arts and Cultural Affairs Law §§ 57.07, 57.09; General Municipal Law §§72, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… in an online application; and must use the designated account codes required for each type of transfer as well as … workflow. Chartfield coding Operating transfers must use account codes 60810 “Operating Transfers to Other Funds” in … From must equal. Appropriated transfers must use the account codes 60830 “Appropriated Transfers to Other Funds” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersXII.8.G Payment Methods – XII. Expenditures
… Payments Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, printed checks that are mailed to the vendor through the United States Postal … to [email protected] . Guide to Financial Operations REV. 02/19/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsXVI.3.E The Reporting Entity – XVI. Financial Reporting
… and Document Preparation: BACKGROUND New York State is involved in providing a full range of services to its … CRITERIA FOR ENTITY DETERMINATION Entity determination is done in accordance with provisions of the Codification of … - "Defining the Financial Reporting Entity." The following is a comprehensive list of those public benefit corporations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related to a … approach for their Project ID. Auto-numbering is aligned with guidance and avoids downstream issues that … number as the Project ID when creating new projects in SFS is no longer recommended, as the Project no longer equals the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionOverview – Membership and Enrollment
… can roll over this money into another retirement savings plan. Types of NYSLRS Membership As a participating … membership in NYSLRS is mandatory and who, therefore, must join; or Those for whom membership in NYSLRS is optional and … who, therefore, may elect to decline membership, or may join by filing a membership application with NYSLRS. Once an …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Chemung – Conflict of Interest (2022M-176)
… York State General Municipal Law Article 18, each invoice for repair work provided by the auto service corporations …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, … to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… to safeguard assets. Determine whether Town officials used a competitive process to procure highway goods and … Key Recommendations The Superintendent should: Maintain an inventory list for non-insurable assets, report to the Board … sold and ensure all scrap metal is adequately secured and sales proceeds are recorded and accounted for. Compare fuel …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… of our recommendations. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… bidding requirements. Ensure cash disbursement duties are adequately segregated and/or adequate compensating controls are in place. Clearly document all Board-approved …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college