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Opinion 94-18
… may not give or loan its money or property to such an organization. Accordingly, the village may not permit an … Opns St Comp No. 94-12, p __). October 31, 1994 Sanford L. Church, Esq., Village Attorney Village of Albion …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – August 6, 2025 … Area Town officials are responsible for distributing FFI tax proceeds in accordance with New York Insurance Law … special act stating otherwise, the statute states that FFI tax proceeds should be distributed to fire departments and …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112State Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… and one of the best funded in the nation. The long-term outlook for investors is changing and requires a more …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredDiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… by and let that happen. Corporate sponsors should stand up for human rights and the respect and equality symbolized in … their reputations and shareholder value. There’s no excuse for being silent on these issues.” The letters cite the … Arjuna Capital, Harrington Investments, Oneida Tribe of Wisconsin, Christopher Reynolds Foundation, Newground Social …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtSUNY Bulletin No. SU-250
… Purpose To provide agency instructions for processing the October 1, 2016 and October 1, 2017 Stipend Increases. Affected Employees … and the 2017-2018 academic year. Effective Date(s) The October 1, 2016 Stipend Increase will be effective 10/6/2016 … To provide agency instructions for processing the October 1 2016 and October 1 2017 Stipend Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-250-october-2016-and-october-2017-stipend-increase-gsnuComptroller DiNapoli Releases State Audits
… be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that … included the costs for special events, memberships and sponsorships. Central New York Regional Transportation … be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1110
… automatically. Affected Employees Eligible employees in Bargaining Units 06, 34, 46, 66 and 79 Effective Date(s) … Has thirteen (13) complete pay periods of service in such grade between April 1, 2010 and March 31 2011; and … of the Budget as recommended by the agency; and Is in an annual position in an eligible bargaining unit and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1110-retroactive-april-2011-performance-advances-graded-and-ns-employeesLocal Government – 2023 Financial Condition Report
… billion) for local governments outside of New York City. School districts, towns, and villages received $23.9 billion, … period. The inflation factor for local governments with a calendar fiscal year in 2024 is 6.26 percent. The combination … 2021. Nearly all of this (95.8 percent) came from school district elementary and secondary education, with most of the …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentDiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… may be tied to requirements to have employer-sponsored visa requirements to work and reside in the country. The city …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… better-than-expected revenues allowed for a steep increase in spending in the $220.5 billion enacted state budget for State Fiscal … programs. DiNapoli expressed concerns about the growth in capital spending and debt. He also cautioned that many … betterthanexpected revenues allowed for a steep increase in spending in the $2205 billion enacted state budget for …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDiNapoli: Wall St. First Half Profits Jumped
… report on Wall St.’s performance. “Wall Street had a very profitable start in 2019, but uncertainties leave the …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedState Police Bulletin No. SP-251
… dates and check dates: Year Pay Cycle/Pay Period Type Payment Effective Date Check Date 2023 Administration 6 Lag … (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), Rockland (44), Westchester (60), Nassau (30), … (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), Rockland (44), Westchester (60), Nassau (30), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityState Police Bulletin No. SP-256
… Rockland (44), Westchester (60), Nassau (30), Suffolk (52) counties) SPL (Supp Location Compensation) (Orange … Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityDiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… The Nourish New York program (Nourish NY) was created to help the 1-in-10 New Yorkers facing food … P. DiNapoli found the agencies jointly managing Nourish NY may have limited the program's ability to fund certain … help increase the number of participating farms.” Nourish NY is jointly managed by the New York State Department of …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The library’s bylaws do not address the requirement for an audit of claims and the board did not adopt a written … pre-signs blank checks and does not review the claims for which checks are written. Village of Fort Johnson – …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Averill Park No. 2 Fire District , Village of Goshen , Hortonville Fire District , Margaretville Volunteer Fire Department , City of Ogdensburg , Pulteney Volunteer Fire Department , … State Comptroller DiNapoli announced completed audits of the Averill Park No 2 FD Village of Goshen Hortonville …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , City of New Rochelle , Suffolk County Community College , Village of Trumansburg and the Town of Webb . "In today’s fiscal climate, budget … inspection reports, as required. Suffolk County Community College – Information Technology (2018M-130) Although the …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsPolicies and Procedures for Managing Your Municipality/District Webinar
Please join us as we focus on the many programmatic areas where written policies are either required or highly recommended.
https://www.osc.ny.gov/files/local-government/academy/pdf/policies-and-procedures-05-20-20.pdfUnemployment Insurance – Final Report
We examined high risk payments and payment requests DOL approved during the calendar year January 1, 2018 through December 31, 2018
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-09-16.pdfCollege at Fredonia - Selected Employee Travel Expenses (2012-S-138)
We recently audited the travel expenses of five employees of the State University of New York College at Fredonia (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s138.pdf