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Worcester Central School District – Unassigned Fund Balance (2016M-1)
… is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates one school with approximately 350 students, is governed by an … fund balance has exceeded the statutory limit in two of the last three fiscal years. For 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… Rapfogel and Joseph Ross, previously pleaded guilty in the case. Further information on the case is available here . “Herb Friedman abused his position … residents,” Attorney General Schneiderman said. “As this case has shown as much as any other, those who rip off …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackOversight of Disability Services (Follow-Up)
… 64 institutions (14 of which are University Centers and Doctoral Degree Granting Institutions), including … and graduate) who self-identify as experiencing one or more disabilities and are enrolled in at least one … that SUNY Morrisville failed to adequately document that some students didn’t complete the disability self-reporting …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… and Local Retirement System (NYSLRS) by taking unlawful pension payments and forging a required certificate purportedly issued by the State Education Department (SED). “The defendant allegedly submitted forged … with Scheme to Defraud, Grand Larceny, Defrauding the Government, four counts of Forgery, two counts of Offering a …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… we know, collections are dependent on consumer spending, and the impact of new federal tax changes on this spending is … occurring in the fourth quarter (5.7 percent), which was one-third higher than growth in the fourth quarter of 2016 … had year-over-year growth rates of under one percent. In some cases, strong second half growth in sales tax …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013State Agencies Bulletin No. 925
… Purpose To provide agencies with instructions for processing … employees in Executive Branch agencies Background Pursuant to Budget Bulletin D-1125, the Executive Voluntary Severance Program was created to achieve recurring savings to the State Financial Plan. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/925-executive-voluntary-severance-program-paymentsRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… to Article 5, Title 11 of the Public Authorities Law. One of the MTA’s six agencies, the Long Island Rail Road … 1830s. LIRR maintains over 700 miles, serves 126 stations, and transports more than 200,000 weekday commuters across its … 2024. Key Findings We found that MTA LIRR officials made some progress in addressing the issues we identified in the …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followOpinion 90-43
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (police officers - … that section 208-f became a law. It appears that the first two questions you have raised arise from the wording of … §1 of the State Constitution precludes municipalities from making payments to individuals unless the payment is made …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Annual Assessment of Market Orders for 2015 and 2016
… period April 1, 2014 through March 31, 2016 for the Apple, Cabbage, and Onion Research and Development Programs. About … the Onion Research and Development Program, and the Cabbage Research and Development Program. In addition, … and for the two years ended March 31, 2016 for the Apple, Cabbage, and Onion Research and Development Programs. The …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016DiNapoli: The State May Have Your Money
… P. DiNapoli today urged New Yorkers to see if any of the $12.5 billion in lost and forgotten money currently being held by his office could be theirs. More than 30 million accounts are unclaimed in New York, some dating back to the 1940s. An interactive map created by DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyOpinion 88-52
… in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (community college officers and employees who are … property is a "contract" within the meaning of subdivision two of General Municipal Law, §800 (see Rose v Eichhorst , 42 … year. 2. Notwithstanding the provisions of subdivision one of this section, disclosure shall not be required in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-52DiNapoli: Positive Fiscal Outlook for Plattsburgh
… down spending. For example, from 2002-2012 revenues grew at annual rate of 2.6 percent, while expenditure growth … day reserves. The city’s available fund balance peaked at $5.2 million in 2010, but has been tapped in recent years and stood at $1.9 million in 2012. DiNapoli’s report also highlighted a …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghUnified Court System Bulletin No. UCS-312
… the Unified Court System who are paid using the LEG Comp Rate Code are affected. Background Pursuant to Article 7-B, … Unified Court System each calendar year must equal: The statutory salary, provided the Judge or Justice serves the … but are not included in the calculation of overtime. Tax Information These monies are taxable income, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-312-2022-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-359
… the Unified Court System who are paid using the LEG Comp Rate Code are affected. Background: Pursuant to Article 7-B, … Unified Court System each calendar year must equal: The statutory salary, provided the Judge or Justice serves the … but are not included in the calculation of overtime. Tax Information: These monies are taxable income, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-359-2025-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-346
… Background: Pursuant to Article 7-B, Section 220 of the New York State Judiciary Law and the agreement between the … Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible … OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-346-2024-year-end-adjustment-judges-and-justices-unified-courtState Agencies Bulletin No. 879
… There will be no impact on the Automated Interface file. Certification Process This change will not impact the certification process. Questions Questions concerning the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codesVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… account can be used for the following purposes: Provide change when a Business Unit collects fees, charges for … below), OSC also requires Business Units to maintain the names and titles of participants, and the business purpose of … not be used by any other agency without BSAO approval. Documents Required for Post Audit All original receipts and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesState Comptroller DiNapoli Statement on New York City Teachers' Contract Agreement
… “The news of Mayor de Blasio and the UFT reaching an agreement for a long overdue contract for … and municipal workforce. I applaud Mayor de Blasio and UFT President Michael Mulgrew for reaching this difficult … The news of Mayor de Blasio and the UFT reaching an agreement for a long overdue contract for …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-new-york-city-teachers-contract-agreementA Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits
… This presentation explains some of those benefits and the services available to you as a member of our system, … you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits … after you leave public employment (death benefits); and Benefits you may receive at a later date, even if you …
https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoliSecurity Over Critical Systems (Follow-Up)
… the flow of streams or rivers when required by public welfare, including public health and safety. HRBRRD must … Commission regulations. HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-follow