Search
Opinion 90-38
… for this year as a seasonal limited use highway pursuant to Highway Law, §205-a. You ask whether the town highway superintendent is required to remove snow and ice from, and maintain the highway if, … Law, §205-a authorizes a town highway superintendent to annually designate, on or before November in each year, a …
https://www.osc.ny.gov/legal-opinions/opinion-90-38DiNapoli Releases Report on 30-Day State Budget Amendments
… reducing General Fund tax receipts by $355 million. The report finds that while overall estimates in the current year … the revised revenue projections may be optimistic, the report found. For a copy of the report visit: Review of the SFY 2015-16 Executive Budget …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsOptional Membership – Membership and Enrollment
… to join NYSLRS. However, you must inform employees of their right to membership at the time of their initial employment. Beginning July 27, 1976, ERS … positions (under Civil Service Law); Employment of less than 30 hours per week, or less than the standard … Participating employer must notify every employee of the opportunity to join NYSLRS …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipDiNapoli: Drastic State Revenue Shortfall in April
… $7.9 billion or 68.4 percent from April 2019. “New York is facing economic devastation not seen since the Great … spending in order to maintain budget balance. The budget is deemed out of balance if actual tax receipts are less than … the amended Executive Budget estimates for comparison, and is on a State Operating Funds basis (which differs slightly …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… global pandemic as sales tax revenues shrink and state aid is in jeopardy,” DiNapoli said. “This legislation, proposed … knows and supports local governments. For that, NYCOM is very grateful." Gerry Geist, executive director of the … municipal budgets are under significant strain, and it is a great example of state partnership with local …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicNewburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… Under New York State law, a public sector retiree who is receiving a pension and who returns to public service … he was not entitled. VATTER, 57, of Walkill, New York, is charged with one count of wire fraud, which carries a … and the Orange County Sheriff's Office. This prosecution is being handled by the Office's White Plains Division. …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… School District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and earnings, may be … trust funds. Account codes, accounting records, budgeting, bank accounts, etc. are not affected. …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsEconomic and Demographic Trends – 2021 Financial Condition Report
Provides information about the States Gross Domestic Product wages unemployment rate and population growth
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsState Agencies Bulletin No. 2100
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2022 … for calendar year 2022 are affected. Background According to IRS Publication 15 (Circular E) for 2022, and the … Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by 01/31/2023. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2100-form-w-2-wage-and-tax-statement-tax-year-2022Division of Housing and Community Renewal Bulletin No. DH-128
… Purpose: The purpose of this bulletin is to provide the Division of Housing and Community Renewal … the Rent Regulations Services Unit – BU67 who have opted to participate in the Over40 Comp Time II Cash Out program are affected. Background: Pursuant to a side letter contained in the 2021-2023 Agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-128-2023-rrsu-over-40-comp-time-ii-cash-outWords ‘N Motion Special Education Programs – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Words ‘N Motion … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … for-profit organization that is authorized by SED to operate, among other SED-approved programs, a preschool …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/words-n-motion-special-education-programs-compliance-reimbursable-cost-manualMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Marie Pense … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost … To determine whether the costs reported by Marie Pense Center …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualOversight of Chronic Absenteeism (Follow-Up)
… as a student missing at least 10 percent of enrolled school days. Student absences, attributed to factors such as poor school performance, bullying, and unwelcoming school climates, increase students’ risk for disengagement, …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to … initially referred for special education during school year 2016-17. Our audit found that DOE was not adequately …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… Preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are between the … refers students to Amerimed Kids and pays for its services using rates established by SED. The rates are based … $61,453 in other than personal service expenses for space shared by the SED program and the Assistant Executive …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-315
… 980 Comp Rate Code = BIW Payroll Status = Active or Leave with Pay Agency Actions Approved Salary Rates (Position Data … Action Requests page using the Reason code CSL (Cor Sal) with the effective date of the row being evaluated, the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-315-october-2021-stipend-increase-gnsu-employees-representedRockland County – Budget Review (B6-13-6)
Rockland County Budget Review B6136
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Earnings Limits
… FAE calculation. Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April … Earnings Period Earnings Limit April 1, 2025 – March 31, 2026 $250,000 April 1, 2024 – March 31, 2025 $250,000 April …
https://www.osc.ny.gov/retirement/members/earnings-limitsCity of Yonkers – Budget Review (B24-6-7)
… realized. The City plans to borrow up to $15 million for tax certiorari settlements in the 2024-25 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax assessment on a given property to reduce its assessment. …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7City of Troy – Budget Review (B18-5-8)
… The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations It is essential the … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8