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Opinion 92-39
… guarantees of either the State or Federal Constitutions (NY Const, art I, §11, US Const, 14th amend), or the voter rights provisions of the State Constitution (NY Const, art I, §1; art II, §1). The Court relied upon the … The Court of Appeals stated that "the Supreme Court's latest decision in this area [ Ball v James ] now indicates …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… relationship with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … to either entity’s financial records. The School made payments for services to one of the entities without a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… for improving operations and governance. They can also identify strategies to reduce costs and strengthen … or concerns. Where Does the Audit Response Letter Get Sent? Generally, audit responses should be addressed to …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… (BOCES) officials properly monitored and accounted for capital assets. Key Findings BOCES officials did not properly monitor and account for all capital assets and have not conducted periodic physical inventories in at least 10 years. As a result, officials lack assurance …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial activity for the … processes with minimal oversight, which allowed her to manipulate the financial records and apparently … are prepared monthly and maintain an accurate, up-to-date list accounting for bail and other moneys received. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269State Agencies Bulletin No. 868
… in excess of IRS excludable amounts. PPL Pre-Paid Legal Expense. IMP Imputed Income. The value of the … should retain their last paycheck stub/direct deposit advice statement of 2008 for a record of Non-Taxable Health … should retain their last paycheck stub/direct deposit advice statement for 2008 for a record of participation in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008New York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… or southwestern parts of the country. New Mexico had the top balance with a per capita surplus of $10,671, followed by Mississippi ($8,939), Alaska ($8,727), …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnUnified Court System Bulletin No. UCS-329
… automatically. Affected Employees: NYS Unified Court System (UCS) employees in Negotiating Units SY, SR, S9, DR, … OCA memorandum for a list of eligible titles); and Have a Payroll Status of Active, Leave With Pay, or Leave of Absence … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-329-june-2023-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-308
… automatically. Affected Employees NYS Unified Court System (UCS) employees in Negotiating Units SY, SR, S9, DR, … issued by the Office of Court Administration (OCA) Payroll Operations, authorizes the June 2022 payment. … OCA memorandum for a list of eligible titles); and Have a Payroll Status of Active, Leave With Pay, or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-308-june-2022-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-311
… Assistant (HND SA PROG) 019364 – Court Assistant JS A Time Entry transaction for the Uniform Allowance Payment will be … Code: UA5 Amount: $730.00 - NU SY $730.00 - NU SR A Time Entry transaction for the Uniform Blazer Allowance Payment … for these employees will be submitted on the Time Entry Interface (NPAY502) by the OCA. Agencies should refer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-311-december-2022-uniform-and-equipment-uniform-allowance-andJefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses and the inventory of devices required for …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3DiNapoli Announces State Contract and Payment Actions for August 2014
… Division of Criminal Justice Services $6.3 million to the Legal Aid Society for Aid to Defense for impoverished New … to various labor organizations. Office of Indigent Legal Services $637,000 in grants to five upstate counties for legal services for the poor. Division of the Budget $300,000 …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-state-contract-and-payment-actions-august-2014DiNapoli Announces State Contract & Payment Actions for October 2014
… nearly 1.1 million payments worth nearly $7.4 billion in October. His office also rejected 177 contracts and related … his commitment to added transparency via his Open Book New York website. Highlights for October 2014: Major Contracts Approved State University of New York $240 million revenue contract for the sale of Long …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014State Contract and Payment Actions in April
… Tioga Downs, Rivers, Montreign and Del Lago casinos to 26 local governments in various counties. Office of General … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2020/05/state-contract-and-payment-actions-aprilDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… of multi-year budget plans. “Long-term budget planning is vital to the fiscal health of our localities,” said … long-term budget planning. Multiyear financial planning is a tool that will enable these entities to develop revenue … of near-term budgeting decisions on future fiscal years. It also allows officials to assess alternative approaches to …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingState Agencies Bulletin No. 1043
… in excess of IRS excludable amounts. PPL - Pre-Paid Legal Expense. IMP - Imputed Income. The value of the … should retain their last paycheck stub/direct deposit advice statement for 2010 for a record of Non-Taxable Health … should retain their last paycheck stub/direct deposit advice statement for 2010 for a record of participation in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010State Agencies Bulletin No. 950
… are required to furnish each employee with a Form W-2 by February 1, 2010. 2009 Form W-2 Content 2009 Form W-2s … 12/31/09 An employee who has worked for more than one (1) State agency during the year will receive only one (1) Form … Compensation excluded amount. This is the amount awarded by the NYS Workers’ Compensation Board which is excluded from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/950-form-w-2-wage-and-tax-statement-calendar-year-2009Administration and Monitoring of Financial Assistance to New York City Businesses
… companies in New York City through tax waivers of City and State sales and use tax, local property tax abatements, and reductions to City and State mortgage recording tax. Companies requesting financial … not kept or is incomplete. Additionally, not all required application documentation was maintained. Obtain required …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Riverside clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her household expenses, State Comptroller Thomas P. DiNapoli announced today. Johnson was sentenced to 60 days in jail, five years probation and ordered to pay …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftShoreham-Wading River Central School District – Capital Assets (2025M-23)
… or misused. The District’s Assistant Superintendent of Business and Operations (Assistant Superintendent), with the … authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23