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Opinion 95-9
… committees of a fire company); (pro rating the number of points credited for participation in less than the minimum … is also an active volunteer firefighter may not be granted points toward a year of firefighting service under a length … for attending fire district governing board meetings. (2) Points toward a year of firefighting service may not be …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Town of Oxford – Financial Condition (2024M-135)
… $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance … $315,279 of nonexistent town-wide (TW) fund balance in the 2019 through 2023 fiscal years and used $350,000 in revenue anticipation notes (RANs) to address cash flow …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135DiNapoli: Tax Cap Set at 2% in 2024
Property tax levy growth will be capped at 2 for 2024 for local governments that operate on a calendarbased fiscal year according to data released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… policy. Revise the procurement policy to include a competitive process for obtaining professional services. … our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Medicaid Program – Oversight of Social Adult Day Care Programs
… Many of the State’s Medicaid recipients are enrolled in managed long-term care (MLTC) plans, which provide … who are chronically ill or disabled and who wish to stay in their homes and communities. These services include Home … 2019 through October 2024, MLTC plans made $2.4 billion in payments for SADC services. SADCs must comply with New …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsKings Park Central School District - Procurement of Professional Services (2020M-22)
Determine whether the Board and District officials adhered to the law and District policy when procuring professional services
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesSUNY Bulletin No. SU-174
… (CUNY) agencies with instructions for setting up employees in PayServ who are hired under the HIRE Act, and to explain … Employees hired under the HIRE Act by SUNY or CUNY in 2010 are affected. Effective Date(s) Employees hired under the HIRE ACT and entered in PayServ, on or after November 4, 2010 Background The US …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-174-hiring-incentives-restore-employment-act-hire-actOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… hospitals must indicate a patient’s “level of care” on a claim to ensure accurate processing and payment. Certain … formally notify hospitals of the correct way to bill inpatient claims for ALC, and modify IPRO’s sampling … initial report, notified hospitals of the correct way to bill inpatient claims for ALC, and modified IPRO’s sampling …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… April 30, 2013. Background The Town of Wawayanda, located in Orange County, has a population of approximately 7,300. … levy for the past three years and an anticipated reduction in the 2014 tax levy. However, the Town's unexpended surplus … balance to increase significantly from about $2.3 million in 2010 to almost $3.3 million at the end of 2012. Unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Comptroller DiNapoli Releases Municipal Audits
… Fire Department and the Child Protective Service units in the counties of Dutchess , Livingston , Niagara , Oneida , Rockland , Saratoga , Ulster and Washington . “In today’s fiscal climate, budget transparency and … to approval for payment during fiscal years 2012 and 2013. In addition, the board did not conduct an annual audit of the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Reporting on Foreclosure of Real Property Funds – Kings County
… on the appointed date and time and sells the property at auction, closes the sale, distributes the proceeds of the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyCUNY Bulletin No. CU-203
… 2004, Department Chairpersons will be compensated for all hours of work performed as Department Chairpersons during … regular academic year assignment. One hundred and twenty hours (120) constitutes the number of hours in one month used to determine the hourly rate. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… Allowances” section of the State of New York Travel Manual for guidance on when this applies. The maximum per … to coincide with federal GSA rate changes. Please note the 2025-2026 M&IE per diem rates did not change from the 2024-2025 rates. Process and Document Preparation: For instances …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownDiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… should still ask whether fees apply when purchasing a gift card. As a rule of thumb, DiNapoli said New Yorkers … cards. Reading the fine print before purchasing gift cards can help you avoid fees and protect your money.” Under the Federal …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonLocal Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentCUNY Bulletin No. CU-234
… Employees Employees who meet the eligibility criteria in Bargaining Units TG , TH , TM (excluding High Pressure … bargaining units. Effective Date(s) Payments will be made in paychecks dated 8/18/05 Eligibility Criteria and Payment … Full Time Annual Employees Full-time annual employees in the above bargaining units are eligible for an $800.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsState Agencies Bulletin No. 2412
… earnings limit for Tier 6 ERS members for calendar year 2026 is $21,589.00 Affected Employees: Tier 6 members of ERS … beginning Institution paychecks dated January 08, 2026, and Administration paychecks dated January 14, 2026. OSC Actions: OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2412-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2026State Agencies Bulletin No. 2302
… agencies that the pensionable overtime earnings limit for Tier 6 ERS members for calendar year 2025 is $20,958.00. Affected Employees: Tier 6 members of ERS … agencies that the pensionable overtime earnings limit for Tier 6 ERS members for calendar year 2025 is $2095800 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2302-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2025DiNapoli: Town of Altona Official Misused $23,500
… taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… to defrauding the IDA and were ordered to pay $1.2 million in restitution: “Industrial Development Agencies exist to … Press Release DA Hoovler Announces Felony Guilty Pleas In Orange County Industrial Development Agency Case Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-plea