Search
Opinion 92-48
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish); (use of entire proceeds to retire debt … financed by the issuance of outstanding obligations need not establish a mandatory reserve fund if the proceeds …
https://www.osc.ny.gov/legal-opinions/opinion-92-48DiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… performance in New York. In response, he urged New York school districts to assess their plans for spending federal … billion from three rounds of the Elementary and Secondary School Relief Fund (ESSER) assistance. This aid was aimed at … Relief Program Tracker , through Jan. 31 New York’s school districts have spent roughly 40% of ESSER funds. “The …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalLocally Owned Roads by the Numbers
This report looks at local road spending, State and federal road aid, and the need for a comprehensive assessment of road conditions, maintenance needs and associated costs.
https://www.osc.ny.gov/files/local-government/publications/pdf/locally-owned-roads-by-the-numbers.pdfOpinion 91-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … of conflicts of interest. This is in response to your letter in which you question the authority of the State … certain records of a public authority, that "[a]ll that need be demonstrated ... is that the records sought bear a …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Town of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … surplus funds maintained. As a result, Town officials may need to increase taxes and user fees if unexpended surplus …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239State Agencies Bulletin No. 882
… with information and procedures regarding the calculation of affected employees’ salaries and the processing of necessary salary corrections. Affected Employees … Civil Service Law, Section 131.5 and the N/S to Grade side letter to the 2007-2011 PEF agreement, OSC is issuing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. Background … parent representatives. The School’s operating expenses for the 2012-13 fiscal year were approximately $10 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsDiNapoli Halts $24 Million in Suspicious Tax Refunds
… income tax refunds stopped to date include: Reason for Stopping Tax Refund Number of Refunds Dollar Value of … estimated their efforts produced $62.6 million in savings. For a copy of the report, visit: …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsHicksville Water District – Competitive Quotations (2013M-233)
… of a Chairman, a Treasurer, and a Secretary. General fund budgeted expenditures for 2013 totaled $10 million. Key … vendors in our sample included five purchases made under a State or County contract, and five vendors in which the … in our sample. Further, when purchases were made from State or County contracts, they were not documented on the …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Controls Over Cash Advance Accounts
… is needed for subpoena fees, a New York State procurement card should be used for most office expenses. The largest …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsAccounts Payable Advisory No. 20
… to facilitate OSC’s transaction approval. OSC’s Bureau of State Expenditures audits and processes Business Units’ … the attachment feature in SFS must continue to retain hard copy originals as the documents of record unless certified to dispose of the originals by the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsState Agencies Bulletin No. 331
… of the garnishment, refer to Paycheck or Garn Spec panels. For assistance in addressing employee inquiries, please refer to Bulletin No. 258 for additional instructions on accessing garnishment panels. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersInspector General
… the Office of the Inspector General and empowered it to prevent, detect and deter corruption, fraud, criminal … Function and Duties The Inspector General shall have the following duties and responsibilities: Receive and … Provided, however, that an OSC officer or employee shall not be expected to report to the Inspector General …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalImplications for the Future – 2021 Financial Condition Report
… nearly 2 million jobs were lost in New York State and, as of August 2021, only 55 percent of those jobs were regained. … and pay off more than $900 million in amortized pension payments. New Yorkers consistently pay more in … the fiscal year, adequate reserves would have negated the need to reduce aid to local governments and other entities …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureOpinion 89-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … however, to confer upon the chief of police the power to award promotions. While the Town Law does not authorize the …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… personnel who use IT resources, including the importance of physical security and protection of personal, private, sensitive information (PPSI). Develop a … our comments on issues raised in the School’s response letter. … Finn Academy An Elmira Charter School Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected … Appendix B includes our comment on the District’s response letter. … audit east irondequoit school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionArdsley Union Free School District – Financial Management (2024M-13)
… the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund … and District officials’ consistent budgeting practices of appropriating fund balance that is not needed and … B includes our comments on the District’s response letter. … Determine whether the Ardsley Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13SUNY Bulletin No. SU-286
… Purpose The purpose of this bulletin is to provide agency instructions for processing the … for a location adjustment to employees whose work site is New York City, Suffolk, Nassau, Rockland, Westchester, … Dutchess, Putnam or Orange county. Each campus is allocated a portion of the Downstate Location Fund based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-286-suny-downstate-location-stipend-gsnu-employees-representedSUNY Bulletin No. SU-335
… Purpose The purpose of this bulletin is to provide agency instructions for processing the … for a location adjustment to employees whose work site is New York City, Suffolk, Nassau, Rockland, Westchester, … Dutchess, Putnam, or Orange county. Each campus is allocated a portion of the Downstate Location Fund based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-335-suny-downstate-location-stipend-gsnu-employees-represented