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Opinion 2002-14
… appropriateness of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW §§1-102(5), 4-400(1)(l), … monies to the property owners under these circumstances. Article VIII, §1 of the State Constitution prohibits … or private corporation, association or undertaking. Article VIII, §1 generally prohibits the expenditure of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… rendered prior to the lapsing date. For more information on determining when the liability was incurred on vouchers, agencies should refer to Chapter XII, Section … Range Lapse Date February 6th – March 31st March 31st* May 15th – June 30th June 30th* August 1st – September 15th …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsSelected Management and Operations Practices
… New York, Disposition of Personal Property, and the Energy Efficiency Program. A. ReCharge New York Purpose To … metrics, and phased out customers of the former discounted energy programs as provided in the ReCharge New York law. … controls over fleet assets sales. C. Energy Efficiency Project Purpose To determine if Energy Efficiency project …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesOversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our … UPK to be safe and to comply with applicable fire safety, health, and building codes, and equipment and furnishings to … NYC UPK programs at a cost of about $850 million. UPK providers must adhere to Sections 3602-e and 3602-ee of the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programState Agencies Bulletin No. 1698
… for reimbursement of employees’ qualified moving expenses and to provide instructions for required documentation … reasonable costs of moving expenses. The Federal Tax Cuts and Jobs Act signed into law on December 22, 2017 suspends … now be included in an employee’s federal taxable gross and applicable taxes must be withheld. NOTE: Moving expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseChallenging a Determination – Special 20- and 25-Year Plans
… Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationOpinion 97-14
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless … expenditures to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You … a trophy case in the department's meeting room, and to pay for furniture for the department's recreation …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How … By becoming more efficient, your local government can possibly increase collections, lower processing costs and … service fee to be charged for each transaction. Determine whether your local government will absorb the cost of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which … those exceptions authorized by resolution and allowed by Law, prior to having the Treasurer pay the claims. Establish …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316State Comptroller DiNapoli Releases Municipal Audits
… needed to be submitted. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsEarnings Limits – Enhanced Reporting
… earnings code , but do not take member contributions from earnings above the limit. Earnings Period Earnings Limit … and days worked, but do not take member contributions from earnings above the limit. Earnings Period Earnings Limit … NYSLRS employers do not take contributions from member earnings that exceed annual limits However …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. Background The Lakeville No. 2 Fire … and materials totaling $41,790 were rendered by and paid to a construction company with close ties to the District. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Farmers’ Markets in New York City - August 2012
Since the 1970s, farmers’ markets have multiplied and become more popular in NYC and throughout NYS as the locally grown food movement has gained momentum.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2013.pdfTraffic Fatalities are Growing in New York State
Since 2019, motor vehicle fatalities in New York State have risen sharply, reversing the improvements made in the years prior to the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/pdf/traffic-fatalities-are-growing-in-new-york-state.pdfLabor Investigations in New York City (2022-S-17)
To determine whether the Department of Labor (Department) is adequately conducting labor violation investigations in New York City. The audit covered the period from January 2019 through March 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s17.pdfJune 28, 2024 Lapsing Chartfield Strings in PayServ
payroll-bulletin-2238-attachment.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2238-attachment.pdfNew Yorkers in Need: The Housing Insecurity Crisis
For almost 3 million New Yorkers, housing costs constitute more than 30 percent of household income, the most commonly used threshold of affordability.
https://www.osc.ny.gov/files/reports/pdf/new-york-housing-insecurity.pdfFiscal Stress Monitoring System - Schools in Stress 2022
Fiscal Stress Monitoring System, Research Report, Snapshot, Schools in Stress 2022
https://www.osc.ny.gov/files/local-government/publications/pdf/2022-schools-snapshot.pdfLocal Government Workforce Trends in New York State
The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-gov-workforce-trends-ny.pdfEmployee Ownership of Businesses in New York State
Employee Ownership of Businesses in New York State
https://www.osc.ny.gov/files/reports/pdf/employee-ownership-businesses-nys.pdf