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Opinion 94-5
… §116(13) may not contain articles by board members which set forth the individual positions or opinions of particular … town board members. You ask whether the report of a town, authorized by Town Law, §116(13), may include … facing the town board. Town Law, §116(13) authorizes towns to publish and distribute a report relative to the fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 94-4
… of execution of officer's statement) TOWN BOARD -- Powers and Duties (requiring original signatures on vouchers) TOWN COMPTROLLER -- Powers and Duties (requiring original signatures on vouchers) TOWN … comptroller, is presented to the board or the comptroller and is audited and allowed. Section 118(1) further provides …
https://www.osc.ny.gov/legal-opinions/opinion-94-4State Agencies Bulletin No. 170
… Purpose To explain OSC automatic processing and agency procedures to cancel … Annual Salary Factor canceled. Effective Date Immediately. OSC Actions No agency action is required on the Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorPension Payment Option Election – Divorce and Your Benefits
… At retirement, a member must elect a pension payment option, which determines how the retirement … should the member die before them. Generally, this is one of the joint allowance options. The parties should be …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… will also increase in 2022 and beyond, according to a report issued today by State Comptroller Thomas P. DiNapoli. … the trust fund balance presents a serious challenge for the state and businesses struggling to recover from the pandemic. Action is needed to avoid hiking costs for New York businesses and slowing the state’s economic …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentState Agencies Bulletin No. 1016.1
… PayServ system and remind agencies of existing tools to do so. Affected Employees All Employees are affected. … to provide high quality payroll services and save money on postage. Addresses are used for such critical tasks as … by individuals. This service identifies individuals who have notified the USPS of a change of address, but have not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemComptroller DiNapoli Releases Municipal Audits
… Louisville , Town of Princetown and the Town of Virgil . “In today’s fiscal climate, budget transparency and … an annual audit of the clerk’s records and reports. In addition, the duties related to billings, collections and … not audit and approve any claims during the audit period. In addition, the clerk did not provide the board with an …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Selected Performance Measures
… Objectives To determine whether the Metropolitan Transportation … of train cars) – and misleading – MDBF. Our review of how MDBF was calculated by the LIRR found that the agency did … that were mechanical in nature and resulted in delays or lost trips were not included in its MDBF calculation. Had …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… The audit released today examined Rehabilitation Support Services Inc. (RSS) which, in 2014, claimed nearly $7.8 … the final report, which can be found at: http://osc.state.ny.us/audits/allaudits/093017/16s5.pdf To read a report … of the supportive housing program, visit: http://osc.state.ny.us/reports/housing/omh-supportive-housing.pdf For access …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerOpinion 88-37
… 21.00(a), 28.00(a): The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only when the vehicle is purchased to replace a similar vehicle which was in service for a year or …
https://www.osc.ny.gov/legal-opinions/opinion-88-37State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… on traditional allocations, and allow for more access to hardship grants. Report Environmental Facilities Corporation: …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterCase Management
… is the City agency primarily responsible for addressing public policy and service issues for the aging. As of 2021, …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… pandemic has caused property tax disparity to worsen in New York City, driving housing costs higher for many, … calculates property taxes. “New York City’s residential real estate market has proven resilient to the pandemic as prices …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersState Agencies Bulletin No. 2292
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andState Comptroller DiNapoli Releases Municipal & School Audits
… accounting records. As a result, the board’s ability to make informed financial decisions was inhibited because … did not file payroll reports or remit withholdings timely to the Internal Revenue Service or the New York State … authorized by an act of the state Legislature for the city to issue debt to liquidate the deficits. Village of North …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… needs to do a better job of maintaining its security and safety equipment, including Closed-Circuit Televisions … the 2010-2014 capital program but did not start until 2021. As of May 2023, six of the 30 projects were completed … A repair ticket for a Help Point Intercom opened on March 10, 2022 didn’t get fixed until 17 days later, despite …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… Summary New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of … annual budget to provide those services. Village officials in NYS should be transparent and accountable, by making … that do not file their required AFR has grown from six in 2019 to 76 in 2023, a concerning trend. We reviewed 2 the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2IX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… DOB and OSC, usually with input from the state’s CMIA consultant, will determine that the recommended action either …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… to do more to ensure students are matched to high schools in line with existing regulations, according to an audit … excluding specialized high school admissions. Students in Temporary Housing Not Properly Prioritized The matching … written policies guiding how the placement algorithm is run, how offers are approved, or how exceptions should be …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-process