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Comptroller DiNapoli Releases Municipal Audits
… equivalent to an entire year’s budget. Also, the library does not have formal policies or procedures to ensure …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 98-15
… in town when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; TOWN LAW, §64(2): A town may sell an historic building pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 92-51
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers … regional council, and the State Job Development Authority. In several instances, the meeting specifically included a … necessary expenses, including travel expenses, incurred in the discharge of their duties". Public Officers Law, §64 …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 91-12
… the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire company. You … General Municipal Law, §204-a authorizes "fire companies" to engage in certain "fund raising activities" (see also, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12State Agencies Bulletin No. 1831
… processing is complete for Pay Period 1, OSC will insert a row on the Job Data page effective 03/26/2020 (Institution) … for affected records which do not have an existing row on the Job Data page with an effective date of 03/26/2020 … processing is complete for Pay Period 1, OSC will insert a row effective 03/26/2020 (Institution) and 04/02/2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1831-factor-change-fiscal-year-2020-2021DiNapoli Issues Report on Public-Private Partnerships
… and problems that have plagued P3 projects elsewhere in the country. “New York’s aging infrastructure needs to be … structured agreements have significantly cost taxpayers in other states.” Although P3 agreements can cover almost any … involved roads, bridges, buildings and water facilities. In some instances, private entities are allowed to set tolls, …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsState Comptroller DiNapoli Releases Municipal & School Audits
… the bookkeeper’s duties or implement critical controls. In addition, the board could improve its annual audit of the … the total airport operating deficits exceeded $293,000. In addition, delinquent taxes totaling $575,182 date back to … also overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Lastly, two capital project funds and …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… not always keep records of those assets; and often failed to safeguard them from theft or damage. As a result, nearly … purchased or leased during the audit period were subject to potential theft, loss or misuse, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentState Agencies Bulletin No. 1993
… Maintenance Allowance. Affected Employees Employees in the Fire Protection Specialist title series in the OFPC at the Division of Homeland Security and … The OFPC Uniform Allowance Side Letter contained in the 2019-2023 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing … Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment … that will be provided to help achieve that goal, and how progress will be measured along the way. The Department’s …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedSUNY Bulletin No. SU-319
… the creation of a new Tier 6 pension plan. ( Please see Payroll Bulletin No. 1256 ) Effective April 2013, legislation … Actions Agencies must update the Savings Plans page, changing the Percent of Earnings based on review of the … be combined, determining the “two-year look back” salary. When this query prompts for: Calendar Year – Enter 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planState Agencies Bulletin No. 2209
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide … from an authorized leave of absence, the agency must submit the following information on the Additional Pay page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2209-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2303
… a new Tier 6 pension plan. Members of this tier enrolled in a retirement system after March 31, 2012. ( Please see … pensionable salary of all jobs, including salary not in PayServ. Employee Contribution Rates: Wages Contribution … Effective Dates: These updates are effective in Administration paychecks dated January 29, 2025 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andOpinion 2002-6
… based solely on highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal … Use Highway (effect of existing residences occupied for part of the year on) HIGHWAY LAW §205-a: A town highway … part of the year and are dependent upon such highway for access. The fact that a town highway fails to meet the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6DiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… The New York City Department of Buildings (DOB) is not doing enough to protect construction workers on building sites, according … owners address safety and building code issues timely. It should make the necessary changes to increase its …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Agency Request It is the agency’s responsibility to request to establish a bank account. Each agency must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsOpinion 88-27
… terminated its paid fire department is still obligated to pay a village firefighter, who was disabled prior to … terminated its paid fire department is still obligated to pay a disabled village firefighter his full salary pursuant … Law, or similar accidental disability pension provided by the pension fund of which the fireman is a member. That …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Town of Salem – Financial Management (2015M-295)
… fund balance to finance annual operations in excess of what is available. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Alabama – Town Clerk Operations (2013M-369)
… through November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town … did not deposit or remit real property taxes received in a timely manner. The Board did not conduct the required … Deposit and remit all moneys on a timely basis in compliance with statutory requirements. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Walton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. … Walton Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238