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Unified Court System Bulletin No. UCS-347
… issued by the Office of Court Administration (OCA) Payroll Operations, authorizes the December 2024 payment. … OCA memorandum for a list of eligible titles); and Have a Payroll Status of Active, Leave With Pay, or Leave of Absence … criteria but are 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-347-december-2024-uniform-and-equipment-uniform-allowance-andDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… in FY 2023) and decline to pre-pandemic levels by FY 2025. Continued strength in tax collections has led the city … Still, the city projects budget gaps of $4.2 billion in FY 2025, $5.9 billion in FY 2026 and nearly $7 billion in FY … identified recurring savings of $3 billion beginning in FY 2025. DiNapoli’s report notes the city faces significant …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability … within scope: Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… total $5.1 billion below receipts in the previous year. All Funds disbursements would increase by $213 million (0.1 … this year, covered largely by one-time federal aid. All Funds receipts are expected to decline in the coming year …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… also operated other programs, including the New York City Administration for Children’s Services’ Early Learn program. … information provided to SED and OSC in support of agency administration salaries, and $13,906 in other non-allowable …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … which hindered its ability to monitor the town’s financial condition, including fund balance and balance sheet details. As a result, the general, …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 98-18
… opinion. AMBULANCE SERVICE -- Fees (imposition of fees for services of an emergency rescue and first aid squad) FEES -- … first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); PUBLIC HEALTH LAW, §3008(7): Subdivision 7 of section 3008 of the … of regional emergency medical services councils; and a New York state emergency medical services council to develop …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… the costs reported by Adaptive Solutions Multi Services, PLLC (Adaptive Solutions) on its Consolidated Fiscal Reports … Director. Further, these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each … the costs reported by Adaptive Solutions Multi Services PLLC on its Consolidated Fiscal Reports CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2017
… can be released. Background: When a passed budget is in place, OSC transmits the electronic direct deposit file on … 30, 2022, OSC is not permitted to distribute funds dated in the new fiscal year until the Legislature passes and the … Therefore, it is possible that there will be a delay in OSC’s ability to transmit the electronic file on Monday …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksDiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
… is being collected," DiNapoli said. "Thanks to the work of my auditors, the department promptly updated its procedures …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebatesOpinion 88-12
… (need for where one municipality provides a service to another) REFUSE AND GARBAGE -- Collection of (municipal … or by one village acting as "lead agency" and contracting to provide the service to the others. You ask whether several villages may provide …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Essential Plan – Federal Funding and New York
… which resulted in a significant increase in coverage in 2025. As of March 2025, the EP covered 8.5 percent of New … prepare for extreme weather. The Division of the Budget (DOB) is projecting EP costs in State Fiscal Year … all other years are actual. Source: NYS Division of the Budget Essential Plan Enrollment, CY 2016 – CY 2025 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… Comptroller Thomas P. DiNapoli said today in recognition of 529 College Savings Day to be celebrated on Sunday, May 29. “With the cost of college on the rise, it’s a great time to consider opening … which can be opened by anyone with a contribution of $25, and 185,866 Advisor Plan accounts, which require a …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryState Police Bulletin No. SP-175
… will be inserted as of the effective date of the Return from Leave action using the Action/Reason code of PAY/CSL … SCO will not be automatically adjusted. The agency must calculate and submit adjustments to these earnings using the … new biweekly stipend amount. Any additional adjustments required due to the change in stipend that will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-representedState Police Bulletin No. SP-174
… will be inserted as of the effective date of the Return from Leave action using the Action/Reason code of PAY/CSL … SCO will not be automatically adjusted. The agency must calculate and submit adjustments to these earnings using the … new biweekly stipend amount. Any additional adjustments required due to the change in stipend that will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-174-april-2017-salary-increases-state-police-employees-represented-new-yorkState Police Bulletin No. SP-165
… will be inserted as of the effective date of the Return from Leave action using the Action/Reason code of PAY/CSL … SCO will not be automatically adjusted. The agency must calculate and submit adjustments to these earnings using the … new biweekly stipend amount. Any additional adjustments required due to the change in stipend that will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-165-april-2016-150-salary-increase-state-police-employees-representedAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over its … and Treasurer. Key Findings The former Treasurer was able to misappropriate approximately $22,000 from January 2009 … of claims, recording of claims, and information required to be maintained and reported to the governing body. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113State Comptroller DiNapoli Releases School Audits
… School District , Plainedge Union Free School District and the Tapestry Charter School . In an era of limited resources and increased accountability, it's critical that schools make … dollar count, DiNapoli said. By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0Newark School District Public Library – Board Oversight (2014M-54)
… the Library’s bank account and withdrawing enough funds to cover payroll, payroll taxes, health insurance …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. Background The Tapestry Charter School, … may be established, limit the number of credit cards to be issued, and address to whom the cards may be issued. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards