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Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … Whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10State Agencies Bulletin No. 1836.1
… health crisis. Affected Employees Employees working in Executive Agencies who work overtime due to events of the … and response activities. To facilitate tracking in PayServ, new Earns codes have been created. Please note, the tracking of these expenditures in PayServ is separate from tracking employee time and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19New York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… New York City projects a surplus of more than $2.7 billion for fiscal year (FY) 2020, up from … gaps are relatively small, but there is still a risk of an economic downturn. Also, the proposed executive state … an increase in the city’s revenue forecast since the start of the fiscal year ($1.2 billion) and a reduction in reserves …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… IMPORTANT: Electing coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent … to retire in the near future. Considering transferring or reinstating a previous retirement system membership. There … to elect is June 30, 2026 . For members who transfer or are promoted into an eligible title , the deadline to …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… required placement policies, which set how certain groups of students should be prioritized. “Thousands of New York City students rely on a fair and transparent … lottery number. The audit reviewed selected aspects of NYC’s high school admissions process from the 2018–2019 to …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processOpinion 89-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire protection district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION … Whether the dissolution of the fire protection districts and the addition of their …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 89-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in book-entry form, which are registered in the name of the village, under the "Treasury Direct" program. This is … Concerning the propriety of investing village funds in short term United States …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… entered into agreements with two closely affiliated but legally independent corporations, the ASC and the Foundation. … benefits for senior executives and was allowed to do so without adequate Board oversight. The Board did not … that written agreements with affiliated entities stipulate how performance will be measured and evaluated and establish …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesAcceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep … by the employee that full hours were worked, except for time charged to accruals for vacation and other leave … the system should also include the signature of the official’s supervisor, when applicable, to certify the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… in Corning increased over 41% between 2013 and 2023. Real property taxes accounted for almost 38% of the city’s …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … the Board continued to adopt budgets that were not based on sound and realistic estimates. The Board adopted a … for reserves. These plans should be monitored and updated on an ongoing basis. Adopt budgets with realistic estimates …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Oversight of Campus Foundations
… certain the campus foundations conduct their activities in accordance with applicable laws, rules, and regulations. … Key Findings We identified certain deficiencies in SSA’s oversight of the campus foundations and in certain … to the limitations in the Retirement and Social Security law on the annual compensation of retirees who return to …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsOpinion 91-36
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of village … Whether park land fees imposed upon subdividers by a newly … used to finance additional facilities in an existing town park located in the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-36State Comptroller DiNapoli Releases Audits
… the exception of certain provider types). Through the screening and provider enrollment process, the Department of …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases State Audits
… CUNY did not have any of the required notification forms for these accounts. Additionally, auditors found an … (totaling $810,608) paid from six selected bank accounts, 26 (totaling $118,782) were either improper or were … were certified in error. As such, auditors concluded there is a low risk that a significant number of students certified …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… metropolitan area. It is governed by a 23-member Board of Directors, whose members are appointed by the Governor with the advice and consent of the State Senate. The MTA has six constituent agencies, … is responsible for the planning, design, and construction of major MTA projects. The MTA has a Headquarters (MTAHQ), …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an … should ask may differ slightly between different types of local governments and school districts. However, the … described below should be included in every examination of travel claims. 10 Was the travel approved? There should be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsOpinion 98-2
… or prohibiting the use of personal equipment at a fire scene and, even in the absence of such a rule or regulation, … or prohibiting the use of personal equipment at a fire scene and, even in the absence of such a rule or regulation, …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 89-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE COMMISSIONERS -- Reimbursement for Expenses (loss of wages) VOLUNTEER FIREFIGHTERS -- Reimbursement for …
https://www.osc.ny.gov/legal-opinions/opinion-89-40See if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… can find out if they are owed some of the state’s $12.5 billion in unclaimed funds at events across the state in February, … Thomas P. DiNapoli announced today. “New York has $12.5 billion in unclaimed fund accounts. We want to return this … can find out if they are owed some of the states $125 billion in unclaimed funds at events across the state in …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-events