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State Agencies Bulletin No. 2132
… Letter contained in the 2019-2023 Agreement between the State of New York and PEF provides for an annual maintenance … is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2132-2022-2023-uniform-maintenance-allowance-employees-fire-protectionCity of Amsterdam - Budget Review (B22-5-3)
… are settled. The City’s proposed budget includes a tax levy of $6,219,084, which is within the limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3XII.4.F Proper Invoice – XII. Expenditures
… A proper invoice is a written or electronic request for payment submitted by the vendor that must contain the … Description of goods or services requesting payment for (may be in narrative or code values format); Quantity of … the above information, or return the invoice to the vendor for correction. When an agency determines it will return the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoicePurchasing and Procurement Practices
… Objective To determine whether the New York Racing Association, Inc. … corporation that holds the exclusive franchise rights to operate New York State’s three major thoroughbred … the goods or services. NYRA could not provide copies of change orders to support the payment of $787,517 to a …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… also allows for the inclusion of other public employees in New York, including those of local government entities … if a member and their spouse are both eligible to enroll in NYSHIP, only one may elect Family coverage (the other may …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Garden City Union Free School District , Gowanda Central … School District , Holland Patent Central School District , Rochester Career Mentoring Charter School and the Tully … school finances and operations, my office continues to provide taxpayers the assurance that their money is being …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 503
… procedure for calculating promotions for PEF employees who have earned Longevity Lump Sum Payments. Affected Employees … by the Public Employees Federation (PEF) who are promoted on 9/14/04 and after. Effective Date(s) Date of Contract … must: Combine any Performance Awards that the employee may have received during the 12-month period prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedState Agencies Bulletin No. 2219
… Maintenance Allowance. Affected Employees: Employees in the Fire Protection Specialist title series in the OFPC at the Division of Homeland Security and … The OFPC Uniform Allowance Side Letter contained in the 2023-2026 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2219-2023-2024-uniform-maintenance-allowance-employees-fire-protectionComptroller DiNapoli Releases Municipal Audits
… Auditors found that the town did not document how grant funds were spent and failed to ensure the intended objectives …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… can increase employees’ income levels and improve their retirement security. “Employee ownership can help improve … companies that are employee owned. One of the most popular forms of employee ownership is Employee Stock Ownership Plans …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsCity of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation … in the general, water, wastewater, refuse and boardwalk funds were ($6,827,480), ($1,163,085), ($247,482), $0 and $0; …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… rates for lower- and middle-income families starting in 2026. Other new funding initiatives include expanding access … the already sizeable outyear budget gaps. Actions by Congress may also have a large impact on the state’s finances …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetGlossary – Governmental Accounting Standards Board
… Board (GASB) website . Deferred Inflows An acquisition of net assets by the government, which is applicable to a … similar to liabilities. Deferred Outflows A consumption of net assets by the government, which is applicable to a … which reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) this …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… percent), Ilion (96.0 percent), Ellenville (92.1 percent), Spring Valley (91.4 percent), Potsdam (86.6 percent) and Liberty … percent in 2017 and 96.3 percent in 2018. The village of Spring Valley in Rockland County levied 76.1 percent of its …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… environment. “Each year, for the past seven years, we’ve been able to lower pension contribution rates or … returns, prudent management and a diverse portfolio we have kept the state pension fund strong and one of the best … the best managed and best funded plans in the nation. Its audited invested asset value as of the close of last fiscal …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredState Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… governments that own landfills face nearly $300 million in estimated long-term costs for their active and closed … will be paid long after the revenue stream has ended." In 2017, local governments outside of New York City reported … (DEC), there are 2,745 solid waste facilities active in New York, of which at least 768 are owned by local …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfillsNYC Budget Benefiting From Strong Tax Collections
… New York City’s latest financial plan projects a surplus of nearly … higher than expected tax collections and benefits from the citywide savings program, according to a report released …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsOpinion 98 - 22
… provides that the village board of trustees may "take all measures and do all acts, by local law, not inconsistent with the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 95-31
… AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) … in the State (see, e.g., 1995 Opns St Comp No. 95-11, p 24). It is apparent that section 207-m, by its express … increases pursuant to General Municipal Law, §207-m. May 24, 2000 Christina Lomolino, Esq., Corporation Counsel City …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 2001-3
… or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- Imposition of (at amount that … its sewer rents at an amount that would generate revenues in excess of costs attributable to the sewer system, in order to provide funds for general village purposes. You …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3