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Opinion 97-3
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not … liens on or after that date (L 1993, ch 602, §8[b], as amended by L 1994, ch 532, §11). Chapter 602 also contains a …
https://www.osc.ny.gov/legal-opinions/opinion-97-3State Agencies Bulletin No. 2199
… will be processed using the following effective dates and check dates: Pay Cycle/Pay Period Type Effective Date Check … Criteria: Employees with a Comp Rate Code of HRY on or after the appropriate effective date and an hourly rate … correct – Agencies that use the New York State Electronic Personnel System (NYSTEP) must submit a POS/MOV through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageState Agencies Bulletin No. 2304
… agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide … of Nassau, Suffolk, and Westchester effective 01/01/2025. $15.50 per hour for State employees in all other job locations effective 01/01/2025. Employees of the State University of New York (SUNY), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wageSUNY Bulletin No. SU-369
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-369-january-2025-increase-minimum-wage-employees-stateMontauk Union Free School District – Information Technology (2022M-137)
… (District) officials secured access to the network and financial application and developed an information technology … Although District officials restricted access to the financial application, they did not adequately secure access … accounts as soon as they are no longer needed. Provide periodic IT security awareness training. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and has a population … balance and significant unplanned repair costs resulted in a decline in water fund balance from $164,063 at the start of the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26State Agencies Bulletin No. 1972
… State Agencies Bulletin No 1972 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… nonstudent network user accounts, maintained adequate inventory records for information technology (IT) equipment … network user accounts, maintain complete and accurate IT inventory records and develop an IT contingency plan. As a … 16 IT assets could not be traced to or from BOCES’ inventory system and 40 IT assets were not properly recorded …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyVillage of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Enforcement of Commission Orders and Other Agreements (Follow-Up)
… of Commission Orders and Other Agreements (Report 2018-S-27 ). About the Program The Public Service Commission …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followSchenectady County – Investment Program (2025M-5)
… $134.9 million among three bank accounts earning from no interest to 2.8 percent interest. Audit Summary While the County’s investments were … also did not monitor investments, formally solicit interest rate quotes or consider other legally permissible … also did not monitor investments formally solicit interest rate quotes or consider other legally permissible …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Comptroller DiNapoli Releases Municipal Audits
… a total assessed value of $16.4 million and found that 27 exemptions (45 percent), totaling approximately $1.5 … in 2018 the Clerk collected $852,219 from December 29, 2017 through February 2, 2018 before remitting any funds …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsEnacted Budget Financial Plan Report: State Fiscal Year 2021-22, June 2021
Cumulative budget gaps estimated at $38.7 billion in the 30-Day Amended Executive Budget Financial Plan have now been reduced to $3.4 billion over the four-year plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2021-22.pdfDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… Local government capital spending on roads, bridges and water and sewer systems declined by approximately 8 percent between 2010 and 2012 according to a report issued today by … Local government capital spending on roads bridges and water and sewer systems declined by approximately 8 …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetState Agencies Bulletin No. 1630
… with Developmental Disabilities (OPWDD) and The Office Of Mental Health (OMH) Affected Employees Employees in OPWDD … and OMH who are in CSEA bargaining unit 04, are in one of the following titles, and are mandated to work additional … LPN Sr. LPN 2 Recreation Assistant Background Chapter 165 of the Laws of 2017, which implemented the 2016-2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… December 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP), administered by the … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about … $97,266 in duplicate payments for 1,619 instances where the initial 15 minutes of acupuncture services were …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 … Only instructional staff were required to complete mental health training. Three of the 12 recommended components of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newWelcome Center and Rest Area Planning and Implementation
… Objective To determine if the Department of Transportation (Department) has a written capital plan for highway facilities for the traveling public, and whether the capital projects are properly planned and implemented. … To determine if the Department of Transportation has a written capital plan …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationOpinion 88-24
… for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, §800(3)(a): Town board member has an interest … town the right to use the pond. Article 18 of the General Municipal Law, (§§800 et seq .) contains provisions of law … No. 85-1, p 1), unless the performance of the contract results in some other direct or indirect benefit to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-24State Agencies Bulletin No. 2027
… results in a salary below the Job Rate of the grade of the new position) effective after receiving the April 2022 M/C … Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-payment