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State Comptroller DiNapoli Releases Municipal & School Audits
… were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling … of $89,000 (15%) and $196,000 (26%) in the TW general and highway funds, respectively and actual revenues exceeded …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… trust, and avoid financial repercussions. In fiscal year 2024, the School paid an outside IT vendor $158,102 to … loss and protecting the School’s IT systems. Although the Director of Technology was responsible for overseeing the … compliance with the consulting agreement. In addition, the Board of Trustees (Board) did not develop adequate IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mFrequently Asked Questions – World Trade Center Presumption
… file a Notice of Participation on or before September 11, 2026. There is no deadline for you to file for a World Trade … the World Trade Center Notice on or before September 11, 2026. I participated in the rescue, recovery and cleanup … including filing a Notice on or before September 11, 2026, you can file an Application for World Trade Center …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsOpinion 88-27
… the source of the payments from the municipality to the New York State and Local Police and Fire Retirement System in …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 88-18
… that bear on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) … VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): A … newly incorporated village becomes entitled to payment of mortgage tax moneys the first day of June following the first …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 91-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … INTEREST -- Interest in Contract (purchases under State or county contract) GENERAL MUNICIPAL LAW, §800(2): A town board … representative for a corporation which holds State and county contracts and whose duties as sales representative …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 92-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subdivisions on private roads open to public traffic. You state that there are residential subdivisions in the town … and Traffic Law is applicable and uniform throughout the State, and prohibits municipalities from enacting conflicting …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 92-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … only on customers serviced within the district. You state that the police district encompasses more than 90% of the county's populace. You further state that the police department of the police district plans …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 2004-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4DiNapoli: Thruway Authority Toll Increases Should Be Last Option
… (Thruway) has proposed a multi-year schedule of systemwide toll increases to begin in 2024, but a new report from State … beginning in 2024 for the Governor Mario M. Cuomo (Cuomo) Bridge. It also expands the rate differential between New … in January 2021, when tolls were increased for the Cuomo Bridge, those paying through the mail and drivers from …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… if the federal government does not deliver direct aid to state and local governments soon, according to a budget analysis released today by State Comptroller Thomas P. DiNapoli. “The city’s budget this … DiNapoli said. “Senator Schumer and the New York state congressional delegation deserve praise for passing a …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefPayroll Improvement Project Bulletin No. PIP-013
… and impacted by the Payroll Improvement Project Go Live activities. Affected Employees All agency PayServ, PS … State Payroll Online (NYSPO) users are affected. Agency Control D and CSURPS users may be affected. Background The … PayServ to PeopleSoft version 9.2 in March, 2021. Go Live activities are scheduled to begin on March 10, 2021 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andAnnual Financial Report
… resulting in a negative entry will need to be resolved by reporting in the appropriate account code in the Annual … Bond Anticipation Note (BAN) renewals reported on SOI by updating maturity dates. BAN debt records will collect … the amount of any new money issued. Debt records grouped by constitutional debt limit status (exempt and non-exempt). …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Comptroller DiNapoli Releases Municipal & School Audits
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the town’s collective …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the district could have saved $3,800 if it had purchased propane at state contract prices. Auditors also determined … and unused appropriated fund balances in the general, water and sewer funds. In addition, the board maintained …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 819
… have three (3) address types in the payroll system. The Home address type is required and must be entered at the time … for an employee who wants a different address (other than Home address) printed on their paycheck or direct deposit … for an employee who wants a different address (other than Home address) printed on their annual W-2 statement. The W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/819-procedures-employee-address-changes-payservState Agencies Bulletin No. 726
… Section 131.5 and clarifies the computation of salaries for certain employees who move from unallocated or … positions. The legislation calls for a new option for calculating salaries for affected employees in addition to … determining salaries. Effective Date(s) The new method of calculating salaries for affected CSEA employees is effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementUnified Court System Bulletin No. UCS-164
… of regular earnings actually paid to a Judge for each calendar year must equal: the Judges statutory salary rate; … salary rate for Judges who serve only part of the calendar year; or the composite salary based on the number of … is required to be paid in the final paycheck of the calendar year. Effective Date(s) Pay Period 19C, paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-164-2010-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-155
… and to provide instructions for reporting transactions in Pay Period 19C. Affected Employees Judges who are paid using the LEG Pay Basis Code Background Based on an agreement between the … in the final paycheck of the calendar year. Effective Date Pay Period 19C, paychecks dated 12/23/09 Eligibility Criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-155-2009-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-190
… of regular earnings actually paid to a judge for each calendar year must equal: The Judges statutory salary rate; … salary rate for Judges who serve only part of the calendar year; or The composite salary based on the number of … is required to be paid in the final paycheck of the calendar year. Eligibility Criteria Judges who serve the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-190-2012-year-end-adjustment-judges-and-justices-unified-court