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State Comptroller Thomas P. DiNapoli Statement on the Death of Maya Angelou
… “Today, America mourns the loss of one of its greatest writers and … Today America mourns the loss of one of its greatest writers and …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-thomas-p-dinapoli-statement-death-maya-angelouXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use … The determination of materiality and the resulting impact on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityTown of Hamburg - Fuel Operations (2019M-75)
Determine whether Town officials properly accounted for and monitored fuel purchases
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Opinion 92-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION - Recreational Trail (as … trail would constitute a park for the provisions of law relating to the holding of a referendum upon the …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 91-21
… (administrator of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to remit to county, or to waive) COUNTY LAW, §§201, … COURT PROCEDURE ACT, §1219: A county chief fiscal officer is entitled to retain fees and commissions received …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 88-52
… college officers and employees who are directors of a not-for-profit corporation which purchases real property from … college officers and employees who are directors of a not-for-profit corporation which purchases real property from … However, the interest would not be prohibited. This is in reply to your letter concerning the proposed sale to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-52State Agencies Bulletin No. 415
… Purpose To provide an overview of overpayment processing and highlight the changes, resulting from the Payroll System upgrade, in the procedure for … (OVP). Overview The Payroll System provides a process to recover overpayments made to employees when that payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesOpinion 89-60
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Thus, even …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 89-42
… of the village, under the "Treasury Direct" program. This is in reply to your letter concerning the investment of … security is issued, the security being evidenced only by an account master record and a description of the security in … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 88-67
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Although …
https://www.osc.ny.gov/legal-opinions/opinion-88-67DiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… for enforcing the 2010 New York State Rechargeable Battery Law that requires manufacturers and retailers recycle … are being recycled in New York as the law requires or how much is being recycled. The agency also does little with … Auditors checked on 30 of them and found five did not know they were enrolled in the program to collect and recycle …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsState Police Bulletin No. SP-254
… agencies of OSC’s automatic processing of the 2023 and 2024 retroactive increases to the Holiday Bonus Payment, and … (NYSPIA), provides for an increase to the 2023 and 2024 annual holiday compensation payment. Effective Dates: The 2023 and 2024 retroactive State Police Bonus Payment will be processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-statePeekskill City School District – Financial Condition (2015M-191)
… financial operations. Key Recommendation There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191XI.11.E Retainage – XI. Procurement and Contract Management
… . Since one of the prerequisites for closing a contract in the Statewide Financial System (SFS) is that there is no … that retainages are processed appropriately and timely in SFS. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageState Agencies Bulletin No. 257
… Affected Employees Employees in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 79, 87 and 97 represented by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/257-new-insurance-program-csea-membersElsmere Fire District – Capital Project (2022M-48)
… properly established and managed the South Station capital project. Key Findings District officials properly established and managed the South Station capital project. Officials: Obtained voters’ approval … officials properly established and managed the South Station capital project …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48Greater Johnstown School District - Payroll (2018M-267)
… employees who were paid approximately $1.7 million during the audit period. District officials effectively designed and … authorized. There were no recommendations as a result of this audit. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267State Agencies Bulletin No. 1183
… Purpose To inform agencies of OSC’s automatic processing of the LLS payments and to provide instructions for payments not processed automatically. Affected Employees … To inform agencies of OSCs automatic processing of the LLS payments and to provide instructions for payments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1183-october-2012-civil-service-employees-association-csea-longevity-lumpOpinion 2001-14
Whether a town board member who also serves as the head village mechanic would have a prohibited interest in conducting services on town equipment
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Division of Housing and Community Renewal Bulletin No. DH-57
… salary was equal to or greater than the Job Rate of the lower grade and whose salary upon application of the October … grade, is entitled to the Job Rate credit of the lower grade. The Increment Code of an employee receiving the … the payment becomes eligible if the employee returns to a lower graded position between October 1, 2012 and September …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-57-october-2012-rent-regulation-services-unit-rrsu