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Opinion 99-6
… FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue revenue anticipation notes or … anticipation of the receipt of State aid payable pursuant to section 545 of the Real Property Tax Law. You ask whether … 25.00 of the Local Finance Law authorizes school districts to issue revenue anticipation notes ("RANs") in anticipation …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Comptroller DiNapoli Releases Municipal & School Audits
… to incur $11,430 in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because … writing within 10 business days, as required. Poughkeepsie Industrial Development Agency – Audit Follow-Up (Dutchess … of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) progress, as of …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… notable exclusions. City-funded projects undertaken by the School Construction Authority for the NYC Department of …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… Preet Bharara, the United States Attorney for the Southern District of New York, Thomas P. DiNapoli, New York State Comptroller, Shantelle P. Kitchen, the Special Agent in Charge of the New York Field Office of … New York State Comptroller DiNapoli announced the arrest of Michael Klein the former treasurer of the …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportOversight of Water Supply Emergency Plans
… Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. DHSES’ Critical …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansState Comptroller DiNapoli Releases Municipal Audits
… not effectively manage the town’s financial condition. As a result, it levied more taxes than necessary to sustain … do not have adequate assurance that all comp time is appropriately earned, accurately recorded and properly … resolutions. Livonia Joint Fire District – Fire Truck Funding and Purchase (Livingston County) The board was …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… overpayments were made, for which Parks has obtained a refund from the contractor. Auditors also found Parks paid …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsSelected Aspects of Supporting Small Businesses
… To determine whether the New York City Department of Small Business Services properly administered the Employee … July 2021. About the Program The New York City Department of Small Business Services’ (SBS) mission is to help “unlock … with up to four employees that had a decline in revenue of at least 25% were eligible to receive a grant covering 40% …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of Unclaimed Funds. TUNKARA was arrested on July 19, 2022 and … charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptrollers …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateEDSS - Revenue Contract / Amendment Help
… / Amendment? The Revenue Contract / Amendment will need to be created in the State Financial System (SFS) first. … for use with contract transactions, the transaction will need to be rejected (contact OSC at 518-408-4672 or email … 25.00 MB per file. If your file exceeds 25.00 MB you will need to split it into files no larger than 25.00 MB. For …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpDiNapoli: Small Business Owners Are Backbone of New York's Economy
… large businesses: in New York, 23% are majority-owned by women and 26% by minority business owners — compared to less … owners in New York, state taxes on business income, what the survey describes as unreasonable government … a steady rise in “non-employer businesses,” firms that do not directly employ any workers. Many non-employer …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economyState Agencies Bulletin No. 1582
… or its equivalent on their last rating date. Promotion Recalculation Employees who would have been … unit prior to September 2017 may be eligible for a revised promotion salary (promotion recalculation) provided the employee is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1582-september-2017-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 1417
… Services Unit – BU05 with a Pay Basis Code of 21P or CAL who meet the eligibility criteria Background Chapter 37 … effective dates: Pay Basis Code Payment Effective Date CAL 09/01/15 21P The Contract Begin Date based on the … academic year; and Has a Pay Basis Code of 21P or CAL on the appropriate payment effective date; and Was rated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1417-september-2015-public-employees-federation-pef-performance-advances-payState Agencies Bulletin No. 1499
… Scientific and Technical Service Unit – BU05 with a Pay Basis Code of 21P or CAL who meet the eligibility … between the State of New York and PEF, provides for a payment of performance advances in September to eligible … Position Has Both Equated Grade and NTE Position and Job do not match FIS is Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1499-september-2016-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 1663
… Workers’ Compensation under the PEF Medical Evaluation Program, the supplement will be recalculated by OSC when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1663-september-2018-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 1317
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … Eligibility Criteria Performance Advance Employees in graded positions (Grade 101-125) and NS positions (Grade … Security Performance Advance provided the employee: Is in a BU01, BU21, BU31, BU61 or BU91 position on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1317-april-2014-security-performance-advances-and-pre-shift-briefing-updatesState Agencies Bulletin No. 1335
… Scientific and Technical Services Unit - BU05 with a Pay Basis Code of 21P or CAL who meet the eligibility … 001-037) and NS positions (Grade 600) which are equated to a grade (Grade 001-037) and whose annual salary is below the … Position Has Both Equated Grate and NTE Position and Job do not match FIS is Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1335-september-2014-public-employees-federation-pef-performance-advances-payState Agencies Bulletin No. 1757
… Scientific and Technical Service Unit – BU05 with a Pay Basis Code of 21P or CAL who meet the eligibility criteria will receive a performance advance. Background Chapter 8 of the Laws of … Position Has Both Equated Grade and NTE Position and Job do not match FIS is Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1757-september-2019-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 985
… rate and additional salary factors such as Overtime ( OTA ) and Holiday Pay ( HPA ) will be automatically adjusted. … ( LT1 ), MC Over 40 Hrs OT LSP (M 40 ), OT for Annuals ( OTA ), OT Straight Rate for Annuals ( OTB ), Recall Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/985-retroactive-2010-performance-advances-graded-and-ns-equated-gradeXI-A.9 Receiving – XI-A. Purchasing
… for installation services, the agency should perform site visits to verify the vendor is working when they claim … match exception to determine whether it is appropriate to (1) pay the vendor only for the amount ordered, or on an … additional work to determine whether it is appropriate to (1) not accept the goods or services that do not conform to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receiving