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DiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… Despite recent market volatility, strong investor interest in the state’s full-faith-and credit GO bonds resulted in favorable interest rates and produced savings for state taxpayers. Specifically, three series of bonds were … Water, Clean Air, and Green Jobs (2022), and will refund $30.4 million of outstanding New York State General Obligation …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsOpinion 92-39
… to vote) TOWN LAW, §209-e: Persons who do not own taxable real property situate in a proposed water or sewer district are not entitled to vote in a special district … of good drinking water and that tenants may indirectly pay for water through increases in rents. Subsequently, however, …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Safety of Seized Dogs (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in … City. The Law mandates that a dog must be seized if it: is unlicensed; poses an immediate threat to the public … identification tag while not on the owner’s premises; or is licensed but not in control of or on the property of the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followCity of Olean – Budget Review (B1-16-2)
… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable, and whether the … accumulation and use of fund balance. Include potential salary increases within department line items or restore the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Chautauqua County – Financial Condition (2023M-111)
Determine whether Chautauqua County (County) officials adopted realistic budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chautauqua-county-2023-111.pdfCompliance With Freedom of Information Law Requirements
… place to fulfill CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in … shuttle systems, and paratransit services. Article 6 of the New York State Public Officers Law provides for public … authority, and local government entity, with the exception of the judiciary and the State Legislature. Under FOIL, each …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… in accordance with contractual agreements. Key Findings For eight of nine contracts reviewed, Department officials … officials did not obtain and review backup documentation for one contract with payments totaling $1.7 million during … agreement with this agency did not have clear guidelines for actions to take upon the agency’s failure to perform as …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Rockland County Department of Social Services – Service Contracts (2014M-368)
… controls over agreements with contracted service providers for the period January 1, 2013 through August 12, 2014. … The County’s Department of Social Services is responsible for providing temporary help to eligible individuals and … service and financial needs. The Department’s budget for 2014, not including amounts budgeted for Medicaid, …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… to determine if the Board monitored approved projects for the period January 1, 2013 through April 30, 2014. … directly billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency officials did not … with the Uniform Tax Exemption Policy (UTEP) requirements for monitoring the sales and use tax exemptions used by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, … defined as a convention, conference, or school conducted for the betterment of any local government or school … unreturned surplus must be deducted from the employee’s salary or other money owed to the employee. If the cash …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Comptroller Thomas P. DiNapoli. Annual property tax levy increases have slowed significantly since 2005 and dipped … whether their local officials are holding the line on tax increases," DiNapoli said. "Overall, municipalities have … generally held property tax levy growth to below 2 percent for the last few years." DiNapoli’s report examined local …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesOpinion 2005-4
… in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for permissive referendum) REFERENDUM -- Permissive (procedures for when a BOCES transfers money into an employee benefit … Insurance Reserve Funds (referendum requirement for transfer to employee benefit accrued liability reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Unified Court System Bulletin No. UCS-298
… 2021 UCS Longevity Bonus (JLO) and provide instructions for payments not processed automatically. Affected Employees … employees in Bargaining Units 86, 88, or CT, who are in salary grade 560, who meet the eligibility criteria on … Longevity Bonus Payment is not part of the basic annual salary, but it is considered pensionable earnings. Tax …
https://www.osc.ny.gov/node/126261Unified Court System Bulletin No. UCS-306
… implemented the various agreements between the Unified Court System of the State of New York and the affected … (JLO). In addition, employees must have completed at least 20 years of continuous service, 25 years of continuous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloUnified Court System Bulletin No. UCS-294
… of OSC’s automatic processing and to provide instructions for reporting transactions in Administration Pay Period 19C. … Court System each calendar year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The prorated statutory salary based on the number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-303
… automatic processing of the 2021 Year End Adjustments for Judges and Justices of the Unified Court System, and to … Court System each calendar year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The prorated statutory salary based on the number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtState Police Bulletin No. SP-216
… of OSC’s automatic processing and provide instructions for payments not processed automatically. Affected Employees … Police Investigators Association (NYSPIA) and provides for increases to certain payments effective April 1, 2021 for … after processing of the automatic increases: NHRP703 Mass Salary Additional Pay Report This report identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-216-april-2021-increases-location-pay-supplemental-location-pay-expandedClinton County - Separation Payments (2018M-44)
Clinton County - Separation Payments (2018M-44)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-counties-2018-clinton.pdfRockland County - Budget Review (B17-6-16)
Rockland County - Budget Review (B17-6-16)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-county-2017-rockland-br.pdfBroome County – Financial Condition (2017M-187)
Broome County – Financial Condition (2017M-187)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-counties-2018-broome.pdf