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Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Background The Sidney Central School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, Unadilla and Walton in Delaware, Chenango and Otsego Counties. The District is … by more than $613,000 annually by moving students in special education classes at BOCES to in-house classes. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentDutchess County – Court and Trust Funds (2014M-293)
… Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings The County Clerk did … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… of Homeland Security and Emergency Services (DHSES) can do more to protect the state’s water systems from attacks and the threats posed by natural … about risks identified by VAs. Attacks on water systems can cause widespread illness and casualties, impacting public …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersUse of State Appropriations
… Purpose To determine whether the New York Wine and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and contractual requirements, including the need to leverage the appropriations with funds from other … To determine whether the New York Wine and Grape Foundation has spent State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsUnified Court System Bulletin No. UCS-328
… County Court Employees Association F8 Ninth Judicial District Court Employees Association G9 Citywide Association … of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury or U.S. Department of … what award the refund applies to. Payment Note Box on the “Payments” tab - At a minimum, the following information must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryMotor Vehicle Theft and Insurance Fraud Prevention Program
… by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle Theft and Insurance Fraud Prevention Demonstration Program. Our audit … December 2021. About the Program Motor Vehicle Theft and Insurance Fraud (MVTIF) has a substantial impact on motor …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programDiNapoli: State Tax Revenues Down $3 Billion Through July
… four months of the state fiscal year were $3 billion, or 10.2 percent, below the same period last year, according to the July cash report issued today by State Comptroller Thomas P. DiNapoli. “The shift of …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyOptional Membership – Membership and Enrollment
… However, you must inform employees of their right to membership at the time of their initial employment. Beginning July 27, 1976, ERS membership is optional for: Temporary or provisional … wage multiplied by 2,000 hours. Before July 27, 1976, ERS membership was optional for jobs with: Exempt or labor …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipOperational Advisory No. 9
… Year Escheatment Guidance : Guidance: State checks issued in calendar year 2023 will be escheated according to the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentNYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… A former clerk-treasurer of the Village of Addison in Steuben … P. DiNapoli, Steuben County District Attorney Brooks Baker, and the New York State Police announced today. Ursula … with no oversight. She prepared payroll, maintained manual leave records, and processed health insurance buyouts and …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonOpinion 88-31
… This opinion represents the views of the Office of the State Comptroller at the time … bail fee) GENERAL MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the fee prescribed in section 99-m of the General Municipal Law, where the defendant in a criminal action is convicted of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 2006-5
… in excess of the amounts so specified in the notice of hearing on the preliminary budget, except by local law … of highways must be specified in the notice of hearing on the town’s annual preliminary budget. 2 See also, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5State Agencies Bulletin No. 1695
… has been superseded by Payroll Bulletin 1695.1 Purpose To inform agencies of OSC’s annual record update process and … entry instructions for entering SRA and TDA deductions to ensure compliance with contribution limits. Affected CUNY … To inform agencies of OSCs annual record update process and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1695-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… was 3.3% or $182.5 million higher than the same period last year, and $2.5 million higher than anticipated by DOB. … billion, which was $5.9 billion, or 10.8%, higher than last year for the same period, primarily due to higher … totaled $33.9 billion, $3.2 billion, or 10.3% higher than last year and $1.4 billion lower than DOB projected. The …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterSUNY Bulletin No. SU-149
… the Lump Sum payments. Affected Employees SUNY employees in Bargaining Unit 08 who meet the eligibility criteria Background Chapter 113 of the Laws of 2008 implements the provisions of the … Effective Date(s) Lump Sum payments may be submitted in Pay Period 10L, paychecks dated 9/3/08 Contract Provisions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-149-january-1-2008-500-lump-sum-payment-certain-part-timeDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… public money,” said DiNapoli. “Residents should never have to worry that their money is being misused.” Auditors … time entries, meaning the custodian did not clock in or out on those days. Instead, the president went into the … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsOpinion 2004-6
… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Contracts (by … permit the historical society to use the unneeded space in a municipal building, without payment of cash rent, so … is at least equal to the value of the use of the space in the building. You ask whether a village may permit an …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 94-26
… 19-A of the General Municipal Law (§980 et seq.; L 1989, ch 282 as amended) governs the establishment, operation and … General City Law, §24-a et seq., repealed by L 1989, ch 282). It is a general rule that, unless otherwise provided …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 89-57
… -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, §142-c; GENERAL MUNICIPAL LAW, §§103, …
https://www.osc.ny.gov/legal-opinions/opinion-89-57