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Division of Housing and Community Renewal Bulletin No. DH-14
… recoverable using the OVP Earn Code or the AC230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-14-april-1-2004-salary-and-location-pay-increasesOpinion 97-14
… INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided … to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether … fire department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Unified Court System Bulletin No. UCS-292
… Employees represented by Communication Workers of America (CWA), Local 1180 in bargaining unit SD will be affected. … Value Earnings Code District Council 37 SK $107.00 PL3 CWA, Local 1180 SD $96.27 PL5 District Council 37 has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-292-prepaid-legal-service-benefit-unified-court-system-ucsVillage of Churchville – Financial Management (2025M-128)
… this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128State Agencies Bulletin No. 2274
… certain two-year professional traineeships may have on an employee’s salary. Since only the grade equations associated … not appear on Position Data or on the employee’s Job Data record, the only change that may be required is an increase … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18DiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… than $337 million on overtime in the first six months of 2015, a jump of $21 million over the same period in 2014, … can be made to reduce their reliance on overtime.” The Department of Corrections and Community Supervision and the Division of … more than $337 million on overtime in the first six months of 2015 a jump of $21 million over the same period in 2014 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015Opinion 88-14
… Law, §17-103[4][b]; General Stencils, Inc. v Chiappa , 18 NY2d 125, 272 NYS2d 337). In this connection, we also note … county may then transfer the money to the general fund. March 15, 1988 Cornelius F. Healy Deputy State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Tax Cap Compliance
… at 1-866-321-8503 or (518) 408-4934: Technical issues, account set-up or log-in problems – Select option 1. …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceJericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and … The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about 58,000. An elected three-member Board of …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Milo – Financial Condition (2020M-172)
… fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/ or …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … Academy and Central School District and the Westhampton Beach Union Free School District . “In an era of limited … generated more than $32 million since 2006-07. Westhampton Beach Union Free School District – Claims Processing (Suffolk …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsDiNapoli: Tax Collector Faked Her Personal Tax Payments
… Sheriff’s Office for their hard work and partnership with my staff to bring this individual to justice.” “It is always … such a thorough job investigating their cases, which makes my job as a prosecutor easier,” Rain said. “Finding …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… due back in court on Nov. 12. The charges filed in this case are merely accusations and the defendants are presumed …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeWarrensburg Central School District - Financial Condition Management (2017M-265)
… it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and 14.4 percent of ensuing years’ … of appropriations. Adopt a written plan to use excess fund balance to benefit District residents. Close completed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… its solar energy goals, but crucial energy efficiency programs have underperformed,” DiNapoli said. “It is … (PSC) to promote the use and development of clean energy resources, is administered by the New York State Energy … 2025 goal for total efficiency savings, 46% of its 2025 natural gas efficiency goals and 33% of electric efficiency …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsOpinion 93-10
… offices) LOCAL LAWS -- Public Holidays (determining day to celebrate) COUNTY LAW, §206-a; GENERAL CONSTRUCTION LAW, … Although the determination of the particular personnel to be present on that day is, in the first instance, to be made at local level, subject to terms and conditions of …
https://www.osc.ny.gov/legal-opinions/opinion-93-10City of Fulton – Audit Follow-Up (2021M-184-F)
… of Review The purpose of our review was to assess the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report City of Fulton – Capital Projects (2021M-184), released in February 2022. The … The purpose of our review was to assess the City of Fultons City progress as of June 2025 in implementing …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fUnified Court System Bulletin No. UCS-316
… and UCS-304, will need a recalculation of the Increment so it is paid using the April 2021 or April 2022 salary chart as … mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment report to … be submitted to SSA after the close of the 2023 tax year. It is important that agencies ensure the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-316-april-2021-and-april-2022-state-new-york-unified-court-systemDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… in SFY 2016-17. This is largely due to collections from audits, primarily from the bank tax. Total collections …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… State Comptroller Thomas P. DiNapoli, Geoffrey S. Berman, the United States Attorney … has been assigned to U.S. District Court Judge Kenneth M. Karas. Berman also today announced the guilty plea of … State Comptroller Thomas P DiNapoli announced the unsealing today of an indictment …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providers