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Town of Spencer – Disbursements (2025M-35)
… process for 12 purchases totaling $4,500 by using a credit account established with a local vendor who sold metal … to the vendor for which the Town received credit on the account for future metal purchases from the vendor.The …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Opinion 90-26
… bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (exceeding maximum cost specified … or purpose specified (see Mitchell v Town of Shelter Island , 3 Misc 2d 127, 148 NYS2d 212, affd 2 AD2d 712, 153 …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Start Saving for Retirement
… financial security and flexibility during retirement. (Return to Top) Start Saving Early So Your Money Has Time to … retirement savings plan, you earn a return on your investment. With the power of compounding interest, both your … week over 30 years using a conservative 5.9 percent annual rate of return. (The historical average annual rate of return …
https://www.osc.ny.gov/retirement/members/saving-for-retirementOpinion 90-42
… bear on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and recording fees) REAL PROPERTY …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Department of Transportation Bulletin No. DOT-46
… employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025Physical Accessibility to Programs and Services (2025-MS-1)
… or climbing stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the year 2030, … 2 https://www.ada.gov/resources/title-ii-primer/ 3 … walking or climbing stairs According to the ADA Update A Primer for State and Local Governments by the year 2030 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1Opinion 89-10
… 3 of section 77-b provides that all actual and necessary registration fees, all actual and necessary expenses of … to attend a conference for estimated expenditures for registration fees, travel, meals, lodging and tuition fees. …
https://www.osc.ny.gov/legal-opinions/opinion-89-10State Agencies Bulletin No. 1358
… dated 12/31/14. The payment is made in a separate check ; therefore, there is no direct deposit for this payment. Eligibility Criteria … will appear on the employee’s paycheck stub and direct deposit advice (if applicable). This payment will be made in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1358-2014-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 1134
… Purpose To inform agencies of the process for reporting line number changes and to describe how account codes will be charged in Fiscal Year … To inform agencies of the process for reporting line number changes and to describe how account codes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012Opinion 98-16
… return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess … EDUCATION LAW, §3651: Moneys deposited in a tax certiorari reserve fund by a school district, which are not expended to …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 98-11
… TAXES AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … Whether real property tax payments postmarked day after the last day for tax payments wo penalty is timely when last day …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Comptroller DiNapoli Releases School Audits
… School District , Franklin-Essex-Hamilton BOCES , Indian Lake Central School District , Liberty Central School … accurately paid their approved salaries and wages. Indian Lake Central School District – Claims Auditing (Hamilton …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1204
… transaction in PayServ Effective Date(s) The new feature for reserving an Empl ID will be available in the PayServ application on Tuesday, November 13, 2012 Background As a … Payroll Enhancement Program Web page at the OSC Internet site for additional updates on SSN Decoupling and other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transactionAdministration of Contract C007373 With the Institute for Community Living
… administering its contract with the Institute for Community Living (ICL) by ensuring that contracted services … which combines affordable housing and varying levels of community-based support services, depending on the needs of … Administration of the Contract With the Center for Urban Community Services (2014-N-5) Office of Mental Health: Sky …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingDiNapoli Releases July Cash Report
… $1 billion higher than originally forecasted, according to the monthly state cash report issued today by New York … DiNapoli. The General Fund balance remains high compared to historical levels, with $9.6 billion at the end of July, … boosted available funds,” DiNapoli said. “However, due to increased collections from historically volatile sources …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… and what remedial actions were planned or enacted. Because there is no information on the lead levels of the 173 water … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … 2 As of December 22, 2022, schools are now required to test for lead in the water every three …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Town of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town … fund balances? Audit Period December 31, 2021 – April 25, 2025 Understanding the Audit Area A key measure of a town’s … guide the Board and officials as they develop the Town’s annual budgets. At the end of 2024, the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Access-A-Ride Accident Claims
… leased from Transit as well as through several "black car" livery services and taxi companies. Transit has branded … copy of the reports to the MTA's third-party administrator for automobile liability insurance, Claims Service Bureau … result from the accidents. The 14 carriers are covered for personal injury and property damage through MTA's captive …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… the Government in the Fourth Degree before Judge David A. Renzi at Jefferson County Court. The defendants are …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000Hazard Mitigation and Coordination (Follow-Up)
… City agencies were not conducting the required COOP plan exercises that test the capabilities of the COOP plan. Key …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-follow