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SUNY Bulletin No. SU-381
… agencies for processing the Academic Year 2023, 2024 and 2025 Stipend Increases. Affected Employees: Employees in GSEU … are affected. Background: Per Chapter 181 of the Laws of 2025, which implemented the 2023-2026 Agreement between the … stipend of three percent (3.00%) for the 2023-2024, 2024-2025 and 2025-2026 academic years. Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-381-academic-years-2023-2025-retroactive-stipend-increaseDiNapoli Audit Praises Waterville Central School District
… reviewed records for 10 full-time employees and five sports officials in Waterville to determine if the district … final report can be found online at: http://www.osc.state.ny.us/localgov/audits/schools/2016/waterville.htm For access …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtOpinion 88-18
… that bear on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) … VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): A … newly incorporated village becomes entitled to payment of mortgage tax moneys the first day of June following the first …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 90-39
… tax or other charge on behalf of a fire district on properties which are exempt from fire district taxes to … needed to provide fire protection services to these properties. You ask whether a town, on behalf of a fire district, may impose a "special tax" on various properties which are exempt from fire district taxes to …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 91-45
… ( Blumberg v Town of North Hempstead , 114 Misc 2d 8 at 12, 450 NYS2d 698 at 701, 702; see also 3 McQuillin, Municipal Corporations , §12.126). Town Law, §32(1) provides that: [t]he town … and the like for highway drainage purposes (see e.g., 12 Opns St Comp, 1956, pps 281, 295; Highway Law, §2[4], …
https://www.osc.ny.gov/legal-opinions/opinion-91-45XV.9 Revenue Classifications – XV. End of Year
… entries must be received no later than the date identified in the Office of Operations Events and Deadlines Calendar . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsMama Program, LLC – Compliance With the Reimbursable Cost Manual
… by SED to provide preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualSales Tax Vendor Registration Practices
… has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no … exemptions, and require vendors that make these sales to register for a Certificate of Authority (COA), collect the … Vendors without a physical presence in New York must register if they have both sold more than $500,000 of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… & Early Childhood Development Center, Inc. (Williamsburg) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Williamsburg’s CFR for the fiscal year ended June 30, 2019 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costOversight of Water Supply Emergency Plans
… Objectives To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have … To determine if the Department of Health Department is providing sufficient …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansCapital Asset Management
… assets. Within the Office, the Bureau of Capital Assets (BCA) acts as a service bureau to agencies by monitoring and … to the capital asset activity at each of their sites. BCA developed and made publicly available a Capital Asset … the accuracy of SFS AM capital asset inventory data, BCA conducts periodic physical inventory site visits (site …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… The former owner of a Queens-based special education provider, who pleaded guilty to fraud … the stolen funds. DiNapoli also praised the work of the Special Commissioner of Investigation for New York City’s … funds in a recent series of audits and investigations of special education providers, resulting in multiple criminal …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudDiNapoli: State Agency Overtime Hits Record $611 Million
… on overtime. For his report released in November, click here and for his 2012 annual report, click here . …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… stating that plans are entered into the Integrated Justice Portal. However, auditors found that this access is not …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningOpinion 95-19
… these provisions permit employer contributions for certain fiscal years to be amortized and paid to the Retirement … option of prepaying the amount to be amortized ( id .). To facilitate prepayment of the amount to be … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of …
https://www.osc.ny.gov/legal-opinions/opinion-95-19DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… the AMT, it primarily impacts those with incomes ranging from $200,000 to $500,000. Some of the proposals included in …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planXVII.1 Overview – XVII. Lapsing Appropriations
… to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. Agencies are responsible for ensuring that … to lapse pursuant to Sections 40 99d and 99e of the State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… submitted by The Arc Jefferson-St. Lawrence (Arc-JSLC) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Arc-JSLC’s CFR for the fiscal year ended June 30, 2021, … the costs submitted by The Arc JeffersonSt Lawrence on its Consolidated Fiscal Reports CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… repairs and maintenance costs; $260 in notary public exam costs; $134 in lobbying-related costs; $52 in food for …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… ended June 30, 2017. About the Program Adaptive Solutions is a New York City-based proprietary organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manual