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DiNapoli: Small Businesses Generate $950 Billion in New York
… York state’s economy, supporting nearly 3.9 million jobs and generating more than $950 billion in annual revenues, … for more than half of all private-sector employment and provide almost $190 billion in annual payrolls. These businesses are critical to New York’s economy and integral to the fabric of life in the Empire State.” The …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkSelected Aspects of Subway Station Safety
… one of three ways: station signage web portal, email, or fax. Key Findings The Division often did not take sufficient …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyState Comptroller DiNapoli Releases Municipal and School Audits
… and services related to capital improvement projects’ (CIP) contracts were competitively procured in accordance with … law. As a result, officials cannot assure taxpayers the 12 CIP contracts entered – valued at approximately $36.6 million … in all potable water outlets as required by state law and Department of Health regulations. Auditors determined 98 of …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when … Whether the facilities of a town water district for which indebtedness remains …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … taxes within town outside village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town … town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 93-20
… of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may … issued by the town supervisor). Pursuant to Municipal Home Rule Law, §10, however, towns may adopt and amend local … things, their property, affairs or government (Municipal Home Rule Law, §10[1][i]) and the transaction of their …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Pension Payment Option Election – Divorce and Your Benefits
… amount to provide for a possible payment to a designated beneficiary after their death. Some DROs require the member … Joint Allowance Half (50 percent) or any other percentage. With a Joint Allowance, if the beneficiary dies before the … election form during the processing of their retirement application. Who “Pays” the Cost of the Option? When NYSLRS …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… (Individuals) with access to tablets and kiosks (tablet program). Department-issued directives (Department … Directives) contain policies and procedures governing the tablet programs available to incarcerated individuals. … limited access to two types of tablets: a law library tablet that contains access to law library material and a …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsControls Over Capital Improvements at City-Owned Homeless Shelters
… based on safety, stability of the infrastructure, and cosmetic nature of renovations. Once a capital project is …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersUnified Court System Bulletin No. UCS-328
… an active Additional Pay record for any of the following earnings codes on or after 03/31/2022 or 03/30/2023 respectively and … retroactive adjustment. If earnings were previously reported using Earnings Code RGS and a date range that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemState Agencies Bulletin No. 2067
… Dutchess counties LOC 1 - Nassau, Suffolk counties LOC 2 - NYC, Rockland, Westchester counties Earnings Codes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-andState Agencies Bulletin No. 1669
… exemption on the Form W-4 Employee’s Withholding Allowance Certificate, OSC has created the following warning message …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. The Department provides fire protection … is properly recorded and reported. Debit cards were used in violation of the Department’s bylaws, which require …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $166,000 for the 2013 fiscal year. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsChemung County Probation Department – Collections and Disbursements (2016M-10)
… Probation Department assists in reducing the incidence of crime by probationers in the community and is the designated …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Chautauqua County – Investments and Payroll (2016M-147)
… oversight of the investment program to ensure that all investments are made in the County’s best interests and are … Chautauqua County Investments and Payroll 2016M147 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… our audit was to review the Board’s financial management and evaluate the operations and financial practices of the Clerk’s office for the period … Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Operational Advisory No. 18
… Subject: Two Refund of Appropriation Vendor IDs to be Inactivated Guidance: On June 1, 2015 the Vendor Management Unit will inactivate ROA Vendor IDs 0RASP00000 and 0RAE000000. Business Units should … Two Refund of Appropriation Vendor IDs to be Inactivated …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableCredit for Previous or Military Service – Article 14 Benefits
… and the cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-service