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Opinion 88-61
… A taxpayer may not satisfy the burden of proving timely payment by producing a certificate of mailing of the U.S. … by postmark with a date on or before the last day for the payment of taxes without penalty. You ask whether a … Service postmarked with the date of the last day for the payment of school taxes without interest may be accepted as …
https://www.osc.ny.gov/legal-opinions/opinion-88-61CUNY Bulletin No. CU-775.1
… of New York (CUNY) December 2023 Uniform Allowance Payment for Security Titles and to outline the procedures … criteria are affected. Background: Section 8 of the 2016-2021 Blue Collar Agreement between the City University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedCUNY Bulletin No. CU-775
… of New York (CUNY) December 2023 Uniform Allowance Payment for Security Titles and to outline the procedures … criteria are affected. Background: Section 8 of the 2016-2021 Blue Collar Agreement between the City University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether BrookhavenComsewogue Union Free School District District officials established an adequate accounting system for extraclassroom activity ECA funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… DiNapoli’s audit examined a five-year period, from 2017 to 2021, which included the height of the COVID-19 pandemic when … vouchers. That percentage increased to over 76% in SFY 2021-22. In some areas of New York, voucher use fell far … surplus funds to fund up to 3,062 additional vouchers in 2021. Also, some of HCR’s excess administrative fee reserves …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… the state budget provided dedicated sources of revenue to close projected budget gaps, according to New York State … million in 2027. For example, the MTA has yet to identify how it will achieve all of the $500 million in annual savings by 2025 that is built into its budget. DiNapoli’s report urges …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backDiNapoli: State Pension Fund Calls on Corporations to Address Environmental and Climate Risks
… is consistent with the IEA net-zero 1.5°C scenario. In 2021, the Fund voted against 404 individual directors at 88 … with assets of approximately $279.7 billion as of Dec. 31, 2021. The Fund holds and invests the assets of the New York …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-pension-fund-calls-corporations-address-environmental-and-climate-risksOversight of Mental Health Education in Schools
… Our audit covered the period July 2018 through August 2021. About the Program As the steward of New York State’s … intense school-related stress due to COVID-19. In October 2021, a coalition of the nation’s leading experts in …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… is $1.1 billion or 42 percent more than in 2020. In March 2021, ridership was down from March 2019 by 65% on subways, … even started. The MTA’s total capital commitment goal for 2021 is $6.2 billion. State legislation commits New York …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programImplications for the Future – 2021 Financial Condition Report
… million jobs were lost in New York State and, as of August 2021, only 55 percent of those jobs were regained. No region … Washington than in federal spending received. In the SFY 2021-22 Enacted Budget Financial Plan, DOB identifies $38 … produces two-thirds of all State tax revenues. The SFY 2021-22 enacted budget increases tax rates for high-income …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… to manage increased operational demands. By June 23, 2021, H+H had administered one million vaccinations (11% of … annually from previous cost saving efforts starting in FY 2021, and $1.2 billion in new savings which includes $611 …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… federal aid, a record year for pension returns in FY 2021 and savings from lower-than-planned staffing levels. … much stronger-than-expected pension investment gains in FY 2021, but that did not continue in FY 2022. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… employer’s normal contribution. OR Determines the Graded Payment Amount Subtracts the employer’s normal contribution … the employer’s graded contribution. Example of a Graded Payment Calculation for an ERS Employer (for Fiscal Year End … multiplied by employer’s graded rate) $10,565,000 Graded payment (employer’s graded contribution minus employer’s …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentTown of Poestenkill - Credit Card Purchases (202M-34)
Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/poestenkill-town-2024-34.pdfPleasantville Union Free School District – Claims Auditing (2022M-136)
Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pleasantville-union-free-school-district-2022-136.pdfOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2022-29.pdfUnclaimed Property Relating to Utility Companies
Unclaimed property subject to Article IV of the Abandoned Property Law includes: Deposits made to secure payment for utility services; Amounts paid in anticipat
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/utility-companies.pdfHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
Determine whether the Herkimer County Industrial Development Agency’s (HCIDA) claims were adequately supported, for appropriate purposes and independently reviewed and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/herkimer-county-industrial-development-agency-2022-12.pdfState Comptroller DiNapoli Releases Municipal Audits
… $560,000 from the actual revenue received in the 2021 fiscal year and an $8.6 million decrease from projected …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… were $6.9 billion lower than the same period in SFY 2021-22. This reflects two fewer collection days from the … 2022 were $443 million lower than those received in Dec. 2021. All Funds spending through December totaled $149.3 …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billion