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Opinion 88-66
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- … program developed by an employee of the school district. STATE CONSTITUTION, ARTICLE VIII, §1; EDUCATION LAW, §2511: A …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Mechanicville City School District – Financial Condition (2017M-93)
… Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $23.9 million. Key Findings From 2013-14 through 2015-16, District officials overestimated appropriations by almost … limit by 13.3 percentage points at the end of 2015-16. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Opinion 2007-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … equipment into another capital reserve fund is not subject to permissive referendum requirements. You ask whether a … of equipment into another capital reserve fund is subject to permissive referendum requirements. General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 94-12
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real … of the board of fire commissioners, but should be the one which the board believes will yield the maximum financial … that the property is needed for fire district purposes at some future date (see 1992 Opns St Comp No. 92-23, p 57). We …
https://www.osc.ny.gov/legal-opinions/opinion-94-12State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Health – Medicaid Program – … debit card transactions, including Amazon purchases (such as vitamins, a treadmill mat, a cooking apron, and toys) … special education provider located in Niagara Falls, is approved by the State Education Department (SED) to …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases State Audits
… and Historic Preservation (OPRHP): Controls Over Cash Advance Accounts (Follow-Up) (2016-F-3) An initial audit …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsOpinion 92-13
… for separate city departments ( Petition of Mitrione , 14 AD2d 716, 219 NYS2d 866) and provided both for …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 96-24
… "equipment" for this purpose (see, e.g. 1987 Opns St Comp No. 87-16, p 28; 1986 Opns St Comp No. 86-67, p 105; 23 Opns St Comp, 1967, p 625; 12 Opns St Comp, 1956, p 107; 4 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-96-24NYS 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.pdfState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Delaware-Chenango-Madison-Otsego Board of … tags, were not on the inventory or information technology (IT) inventory asset lists and/or had incorrect or no location … use, access, and loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 2159.1
… Bulletin No. 2159 . Purpose: The purpose of this bulletin is to inform agencies of the procedures and provide … compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring employees to … below. Agencies must review the form to determine if it is acceptable and in compliance with IRS regulations. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
… of November 1, 2022 through October 31, 2023 prior to the deadline established below. Agencies must review the form to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… Purpose: The purpose of this bulletin is to inform agencies of the procedures and provide … compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring employees to … below. Agencies must review the form to determine if it is acceptable and in compliance with IRS regulations. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2024. Affected Employees: Employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 96-9
… AND POLICE PROTECTION -- Police Chief (entitlement to salary increase pursuant to General Municipal Law, §207-m … to the base salary of the permanent full-time police officer who is a member of a bargaining unit and is the … pursuant to section 207-m. On the other hand, if the payment represents one-time compensation in the nature of a …
https://www.osc.ny.gov/legal-opinions/opinion-96-9DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… New York’s labor force is one of the nation’s largest, but it decreased by 1% between 2011 … state’s 10 regional labor markets (Long Island, New York City, and the Hudson Valley) were larger in 2021 than they …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakTown of Pelham - Information Technology (2019M-77)
… Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected against … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77New York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… could be slightly less than expected by the city. A chart showing the Comptroller’s latest bonus pool and average …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellState Comptroller DiNapoli Releases School District Audits
… and they did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses, officials did … officials did not ensure goods and services were procured in accordance with applicable statutes or district policy and … policy and procedures for 65 percent of the $263,023 in purchases reviewed. The claims auditor did not properly …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsSUNY Bulletin No. SU-349
… process the adjustment. When an adjustment is needed for non-COVID-19 related overtime or recall such as OT Override … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 … (1.95975% for Yonkers residents and 0.50% for Yonkers non-residents). Special Wage Payments for Individuals Who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-349-july-2023-increase-location-pay-and-location-mid-hudson