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Opinion 94-31
… that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash … MUNICIPAL LAW, §92: It is permissible to provide in a collective bargaining agreement between a village and its … and the union representing its employees may provide, in a collective bargaining agreement, for employees, annually, to …
https://www.osc.ny.gov/legal-opinions/opinion-94-31DiNapoli: School District Tax Cap Levy Remains at 2%
… districts and 10 cities with fiscal years starting July 1, 2026, including the “Big Four” cities of Buffalo, Rochester, … Note: Allowable levy growth is expressed as a percentage. List of allowable tax levy growth factors for all local …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentState Public Authorities Dashboard
… year for those authorities reporting through PARIS and does not reflect a common fiscal year or State fiscal year …
https://www.osc.ny.gov/reports/state-public-authorities-dashboardI.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… the related financial transactions as well as links to core SFS documentation on the SFS Coach site at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsDiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentGuide to Financial Operations
… The New York State Guide to Financial Operations (GFO) acts as a reference source for … financial management systems where applicable. Subscribe to GFO Updates … The New York State Guide to Financial Operations GFO acts as a reference source for …
https://www.osc.ny.gov/state-agencies/gfoDelaware County – Court and Trust Funds (2022-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 … register 1 The day-to-day accounting and reporting for court and trust transactions is handled by the County’s … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Oswego County – Court and Trust Funds (2022-C&T-5)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5XIV.13.A Overview – XIV. Special Procedures
… Vendors). When the State fails to pay the vendor by the Net Due Date, the State may be required to make an interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewState Agencies Bulletin No. 2214
… the Line Number field. If applicable, update the Position Pool ID field on the Specific Information Page by expanding the Education and Government … employee’s record. Deleting Position Pools If a Position Pool is no longer used by the agency and should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025DiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State Comptroller Thomas P. DiNapoli today on the need for greater transparency and accountability in … Yorkers Getting From Federal Covid Relief Funds? The new state budget reflects robust tax revenue growth and an …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessState Agencies Bulletin No. 2342
… Line Number field. If applicable, update the Position Pool ID field on the Specific Information Page by expanding the Education and Government … Job Data page Deleting Position Pools If a Position Pool is no longer used by the agency and should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2342-reporting-line-number-and-budget-year-changes-fiscal-year-2025-2026Orleans County – Court and Trust Funds (2024-C&T-6)
… Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for safekeeping by …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Greene County – Court and Trust Funds (2014M-294)
… that have not been turned over to the State Comptroller as abandoned property, even though the funds have been in the custody of … years. Key Recommendation Ensure that all moneys deemed abandoned property are paid to the State Comptroller in a …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Genesee County – Court and Trust Funds (2014M-322)
… County Treasurer for safekeeping, such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping … Maintain a court and trust fund register as required by law. Ensure that all moneys deemed abandoned …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. … The purpose of our review was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Columbia County – Court and Trust Funds (2014M-353)
… turned over to the State Comptroller. The County Clerk’s register of moneys and securities paid, transferred or deposited, or ordered to be paid, transferred or … Court Clerk has not kept the required Surrogate’s register. Key Recommendations Ensure that all moneys deemed …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Putnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221