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Transcript for 529 College Savings Program Video
Big dreams start small and these days achieving those big dreams means a college education. But college has never been more expensive.
https://www.osc.ny.gov/files/savings/pdf/529-video-transcript.pdfOpinion 92-15
… Compensation Law, §10) and that such determinations are binding on the municipality in the subsequent section …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Financing Education in New York’s “Big Five” Cities
Financing Education in New York’s “Big Five” Cities
https://www.osc.ny.gov/files/local-government/publications/pdf/financingeducation.pdfTown of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… report – pdf] Audit Objective Assess whether the Town of Big Flats (Town) officials could take additional steps to … initiate corrective action. … Assess whether the Town of Big Flats Town officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Opinion 96-4
… LOCAL LAWS -- Municipal Funds (disposition of proceeds of sale of property); (establishment of general reserve fund); … of proceeds of sale of village property to third party for benefit of village) MUNICIPAL FUNDS -- Budget Procedures … we also assume that the property in question is not park land impressed with a public trust or that the village has or …
https://www.osc.ny.gov/legal-opinions/opinion-96-4State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… “With the announcement of a tentative agreement at General Motors, the end of an historic strike by the … and set the stage for growth, innovation and prosperity at the three companies. I had the opportunity to walk the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeOpinion 2002-14
… the village is considering the expenditure of village funds to determine whether the water infiltration to these …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial … Findings The Board has not established written policies and procedures for cash receipts and disbursements, claims processing or information …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mDiNapoli: 14 School Districts Designated in Fiscal Stress
… Fourteen school districts statewide were designated in some level of fiscal stress under New York State … year (SY) ending on June 30, 2022, down from 23 districts in fiscal stress the prior year. This is the lowest incidence … (2012-13 school year). “The number of districts designated in a fiscal stress category has fallen considerably over the …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressCorning City School District – Procurement (2016M-222)
… Purpose of Audit The purpose of our audit was to review the District's procurement practices for the period … or bids. Key Recommendations Revise the procurement policy to include clear language addressing the procurement of professional services and require strict adherence to the requirements of the procurement policy. Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222XII.9.D Refunds Owed to the State – XII. Expenditures
… to the State using the Statewide Financial System (SFS) for a vendor in the New York State Vendor File. When a vendor … Obtain a check from the vendor Obtain a check from a third party vendor Business Units should note that in the event … a check from the vendor, or obtain a check from a third party vendor. Business Units should review each process to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateState Police Bulletin No. SP-151
… . Questions regarding this Bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fundFiscal Stress Monitoring System Treatment of the Big 4 Cities/School Districts
Fiscal Stress Monitoring System Treatment of the Big 4 Cities/School Districts
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/Big4CitiesSchoolDistricts.pdfXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Section 2100 – Defining the Financial Reporting Entity Process and Document Preparation: BACKGROUND New York State is … and New York State Horse Breeding Development Fund Corporation Albany Convention Center Authority Capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityDiNapoli: School District Tax Levy Cap Below 2 Percent
… State Comptroller Thomas P. DiNapoli. “As the levy growth rate dips below 2 percent, school district and municipal … expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 cities … to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentDiNapoli: School District Tax Levy Cap at 2%
… to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2%. School districts may override the … recruit employees.” The 2% levy limit affects the tax cap calculations for 676 school districts and 10 cities with …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last year, according … governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of … the tax cap calculations for 676 school districts and 10 cities with fiscal years starting July 1, 2024, including the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearDiNapoli: School District Tax Levy Cap at 2%
… New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … to rise.” The 2% allowable levy growth affects the tax cap calculations for 675 school districts and 10 cities with …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialOnline Claiming for Authorized Users (OUF)
… Online Claiming for authorized users allows trusted partners … in learning more about the program, Contact Us . … Online Claiming for authorized users allows trusted partners …
https://www.osc.ny.gov/unclaimed-funds/claimants/online-claiming-authorized-users-ouf