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DiNapoli: Binghamton City School Finances Progressing
… officials meet regularly with the Broome-Tioga Board of Cooperative Education Services (BOCES) to monitor and … balance and spending trends. The BOCES provides a number of services to the school district, including central … July 2008 through May 2013, the district employed a number of measures to monitor and improve the budget. This included: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingAdministration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant law and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesDiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are … problems with how the district managed its purchases. "The Rochester City School District needs to substantially …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsDiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… our employers and provide the predictability they need to plan for their future budgets. Prudent management helps keep … participating employers in ERS and PFRS, and 335 different plan combinations. Payments based on the new rates are due by Feb. 1, 2019, but may be pre-paid by Dec. 15, 2018. In April, …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Opinion 93-12
… member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member … any officer or employee to attend a conference conducted for the betterment of the municipality. Authorization must be … (General Municipal Law, §77-b[2]). Section 77-b provides for the payment by the municipality of all actual and …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Opinion 90-6
… district" is authorized to apply for and accept private gifts of money, property and services for any purpose … services district is authorized to apply for and accept gifts of money for any purpose provided for in the Social … Law, §215[3],authorizing county governing boards to accept gifts of real and personal property for lawful county …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-55
Whether a village which abolishes its police department is still required to pay a police officer injured in the line of duty his or her full salary or wages pursuant to General Municipal Law 207c
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 92-29
… (applicability of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of … (applicability of General Municipal Law, §207-m to salary of deputy commissioner); (salary of individual … the head of the police department, an individual appointed to fill a vacancy in the office of commissioner is entitled …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 91-13*
… option to purchase is such that its exercise by the town effectively would have been compelled. [Footnote omitted] …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 94-17
… by local law, may provide that unpaid user fees imposed to finance the cost of recycling services, including any … with constitutional equal protection guarantees (see NY Const, art I, §11; Elmwood-Utica Houses v Buffalo Sewer Authority, 65 NY2d 489, 492 NYS2d 931). Except …
https://www.osc.ny.gov/legal-opinions/opinion-94-17State Agencies Bulletin No. 1990.1
… No. 1990.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … Association (NYSCOPBA), and Council 82 (C82) allows OPWDD to establish a temporary overtime rate of 2.5 times the … employees in certain titles. The new overtime rate applies to all overtime earned during shifts that begin at or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19901-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987.1
… No. 1987.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … Public Employees Federation (PEF), and NYSCOPBA allow OMH to establish a temporary overtime rate of 2.5 times the … regular rate of pay for. The new overtime rate shall apply to all overtime earned during shifts that begin at or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19871-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Statement on New York City Teachers' Contract Agreement
… UFT reaching an agreement for a long overdue contract for teachers is a most welcome change in how city government and … UFT reaching an agreement for a long overdue contract for teachers is a most welcome change in how city government and …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-new-york-city-teachers-contract-agreementAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… According to Vehicle and Traffic Law, the Department is responsible for tracking the expenses of administering the …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… component while an improvement is the addition of a new component where one did not previously exist. Renovations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Legislation provides that when a New York State Senator or Member of Assembly dies in Office, New York State will provide the beneficiary with a benefit equal to the remainder of the legislator’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsNew York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, … deposit into the Rainy Day Fund, a first of its kind. “New York City’s economy is bouncing back. Federal funding has …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… million active and retired State, local government, and school district employees and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCredit Cards – Travel and Conference Expense Management
… registration fees, airline tickets). Before credit cards can be obtained for travel purposes, they must be … audit before any reimbursement claim may be paid. Credit cards issued for travel purposes cannot be used to charge personal items or expenses. Care should be taken to ensure that employees are not …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… subway station inspections. Auditors reviewed records for 10 priority "A" defects that were identified by station … including snow in the station and a clogged drain. For two defects, auditors found that information was … action had been taken. Auditors also reviewed records for 30 priority "B" defects and found that four were repaired …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defects