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State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … Hose Company did not have adequate controls in place to ensure that company funds were safeguarded. The company’s … with some filed typically over 200 days late. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… determined the town clerk did not issue duplicate receipts for any collections during the audit period which totaled $1,630. The clerk also did not report or remit any fees received to the supervisor or New … board did not require adequate supporting documentation for all claims or annually audit the supervisor’s records and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… statewide more than tripled to 1.6 million votes cast amid the COVID-19 lockdown for the 2020-21 school budget year, … The results were similar to 2019 when only 1.6 percent of the budgets failed to pass on the first vote, according to … Budget Vote Data Individual District Data Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownDiNapoli Announces Staff Appointments
… from Binghamton University in Philosophy, Politics and Law. He earned a Master’s in Public Administration (MPA) from …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsCUNY Bulletin No. CU-296
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings Background The rate increases are … No. 456 . Checks issued to eligible employees who are now deceased should be returned with a completed Next of Kin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-296-retroactive-salary-rate-increases-painters-and-supervisorOpinion 90-46
… §39(2)(e); STATE FINANCE LAW, §8(15): A county is entitled to retain $5.00 of each court index fee of $100.00 collected by a county clerk pursuant to Civil Practice Law and Rules, §8018(a). The State must refund to a county the county's $5.00 portion of each index fee …
https://www.osc.ny.gov/legal-opinions/opinion-90-46State Agencies Bulletin No. 941
… must be full-time annual salaried and be Active on the payroll on November 4, 2009 (Institution) or November 11, … to the payment, provided the employee returns to the payroll within one (1) year of the eligibility date. Eligible … (Administration) or the date the employee returned to the payroll. Earnings End Date: Enter the same date as the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/941-2009-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 90-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §32.00: Where the lowest bid on the proposed installation of sprinkler systems in fire district buildings exceeds the …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 89-51
… AND PREVENTION -- Contracts (additional payments for the services of private contractors); (cost of VFBL … -- Fire Protection Contracts (additional payments for the services of private contractors); (cost of VFBL … district, must specify a definite sum to be paid each year for all of the services to be rendered under the contract. …
https://www.osc.ny.gov/legal-opinions/opinion-89-51State Agencies Bulletin No. 1542
… Purpose To inform agencies of the updated IRS tax withholding … the criteria as explained in this bulletin Effective Date(s) New tax withholding rates will be reflected in … 11, 2017 Background For 2017, changes have been made to: Withholding – Additional Amount for nonresident aliens …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1542-summary-tax-related-changes-2017Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… reported 4,320 active projects valued at $109 billion for 2019, a 3.3 percent, or $3.5 billion, increase in project … an increase in the total value of active IDA projects for 2019, continuing an upward trend during the last decade,” … to municipalities and school districts by IDA projects, for net exemptions of $796 million in 2019. The value of net …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeTown of Sherburne – Budgeting (2025M-3)
… to not levy more taxes than necessary. The Town has five funds which include the four main operating funds, which are the general fund town-wide (TW), highway … During the audit period, the Board adopted budgets for the general fund TW, highway fund TW and highway fund TOV …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… one active bond and 15 active Payments in Lieu of Taxes (PILOT) agreements. AIDA also had approximately $1.3 … They also did not pursue recapture of sales and use taxes or termination of PILOTs and other financial assistance …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalTown of Bethlehem – Information Technology (2025M-25)
… Program Town employees and officials use the IT systems for Internet access, email, receiving online payments and to … such as financial and personnel records and evidence files for the Police Department. The Town’s Management of … Information Service Specialist and Help Desk Technician. In addition, the Police Department has a Senior Network and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Town of Cohocton – Procurement (2025M-13)
… the Program Generally, municipal purchases should be made in the best interest of the taxpayers. One of the best … manner is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of seeking …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Spencer – Disbursements (2025M-35)
… payment authorization. An effective claims audit process can help ensure that tax dollars are spent properly, …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Component and noncomponent districts 1 are eligible for BOCES aid on certain expenditures and services (less … aid ratio. The BOCES received aid totaling $46.9 million for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… Central School District (District) cafeteria purchases for proper District purposes? Audit Period July 1, 2022 – … is the chief executive officer (CEO) and is responsible for the District’s day-to-day management under the District’s … of improper transactions taking place without detection or reimbursement drastically increases and could potentially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Division of Housing and Community Renewal Bulletin No. DH-67
… Division of Housing and Community Renewal of procedures for processing the April 2014 Rent Regulation Services Unit … between the State of New York and the DC-37, provides for a salary increase of two percent (2.00%) for fiscal year … employees whose Payroll Status is Terminated, Retired or Deceased will be automatically cancelled by OSC with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-67-april-2014-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1359
… Purpose To provide agency instructions for processing the 2014 CSEA ISU Uniform Maintenance … Relations (GOER) memorandum dated 11/25/14 provide for a Uniform Maintenance Allowance and Work-Related Clothing … a food service or direct care title (see GOER memorandum for a list of eligible titles) and is required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothing