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Opinion 88-63
… duties for the purpose of protecting life or property in case of a disaster (Executive Law, §29-b). Although towns and …
https://www.osc.ny.gov/legal-opinions/opinion-88-63State Agencies Bulletin No. 844
… is included in the employee’s income. Personal use of a State vehicle generally includes use of the vehicle for … is met: Vehicle is expected to be regularly used for State business throughout the calendar year (or for a shorter … period during which the vehicle is owned or leased by the State). A vehicle is considered to be regularly used for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/844-reporting-taxable-value-personal-use-employer-provided-vehicles-andCrown Point Central School District - Claims Auditing (2018M-76)
… Key Recommendations Print and sign checks after the claims have been audited and approved. Audit and approve claims … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Education Law §1724 … Crown …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Property Tax Cap Retirement Exclusions – School Districts
View the Retirement Exclusion Percentage for School Districts
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/retire-exclusions-schools.pdfBrooktondale Fire District – Purchases and Disbursements (2021M-18)
… whether the Brooktondale Fire District (District) Board of Fire Commissioners (Board) ensured purchases and … supported. We reviewed 39 disbursements totaling $119,590 of the 304 disbursements totaling $826,000 paid during the … to payment. There were no recommendations as a result of this audit. … Determine whether the Brooktondale Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Fiscal Stress Monitoring System Results for School Districts: Four-Year Review
Fiscal Stress Monitoring System Results for School Districts: Four-Year Review
https://www.osc.ny.gov/files/local-government/publications/pdf/fouryearschools.pdfReported Mental Health Position Ratios at School Districts for 2019-20
Reported Mental Health Position Ratios at School Districts for 2019-20
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020s63SEDMentalHealthExhibit.pdfDiNapoli Issues Report on Transparency of Village Fiscal Activities
… New York State Comptroller Thomas P. DiNapoli’s office released a … with financial reporting and other requirements. By law, a village’s chief fiscal officer (CFO) is required to file an … of Pomona – Transparency of Fiscal Activities … New York State Comptroller Thomas P DiNapolis office released a …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesReal Property Portfolio (Follow-Up) (2017-F-16)
To determine the extent of implementation of the nine recommendations included in our initial report, Real Property Portfolio (2013-S-23).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17f16.pdfDiNapoli Releases Analysis of Enacted State Budget
… to do what it can to stabilize finances, build reserve funds, focus on efficient service delivery and develop a … projections indicate spending will increase. All Funds spending in SFY 2025-26 is projected to total $254 … Between SFY 2019-20 and SFY 2024-2025, State Operating Funds spending grew 4.6% annually on average – more than …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetGingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… State Comptroller Thomas P. DiNapoli and Richmond County … designed to help special needs children is abhorrent,” State Comptroller Thomas P. DiNapoli said. “Thanks to my …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsOpinion 2006-9
… of the town district. The transfer would be pursuant to an inter-municipal agreement under which the county would assume … part of the property and facilities of the district to, inter alia , a county on behalf of a county district (Town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9State Agencies Bulletin No. 1794
… Purpose The purpose of this bulletin is to inform agencies of OSC’s annual record update process and provide data entry … Affected CUNY Employees Employees who currently have any of the following deductions are affected: Deduction Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1794-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
Determine whether Young Womens College Prep Charter School of Rochester School officials ensured network and financial software access controls were adequate
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… to September 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an elected Board of Trustees comprising a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132City of Long Beach – Budget Review (B17-7-9)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable, and whether the City took appropriate action to implement or … the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9DiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… Her thefts were discovered during a joint investigation by State Comptroller Thomas P. DiNapoli’s office, Yates County … prosecution, and conviction, especially the New York State Comptroller’s office for their forensic work.” Brown … , or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000Calculating Days Worked – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending. The results for Federal Fiscal Year 2023 (FFY 2023) have not fully … Plan), a low-cost health insurance option for individuals who meet certain income and other requirements. In 2015, New …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … The former Executive Director of Hornell Partners …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growth