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General Brown Central School District - Building Renovation Project (2019M-21)
Did the Board and District officials properly establish, monitor and account for the building renovation project?
https://www.osc.ny.gov/files/local-government/audits/pdf/general-brown-21.pdfLGAC - Annual Report - 2018
New York Local Government Assistance Corporation Annual Report for the fiscal year ended March 31, 2018.
https://www.osc.ny.gov/files/debt/pdf/lgac-annual-report-2018.pdfAccounting and Reporting Manual
Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries
https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdfJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
Determine whether extra-classroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/johnsburg.pdfTiers 3, 4, 5 & 6 Loan Application (RS5025-A)
For NYSLRS Tier 3, 4, 5 & 6 members (covered by Articles 14, 15 or 22) to request a loan from NYSLRS.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5025-a.pdfDiNapoli: Tax Cap Remains Below One Percent in 2017
… 0.68 percent for 2017, decreasing slightly from 2016, when it was 0.73 percent, according to State Comptroller Thomas P. … “Low inflation has positive effects for consumers, but it also reflects an uncertain economic environment. Local … at less than 2 percent and the second year in a row that it has been capped at less than 1 percent. By comparison, …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017State Agencies Bulletin No. 2274
… The purpose of this bulletin is to provide agencies with information regarding the potential impact the restructure of … salary. Since only the grade equations associated with the Trainee 1 and Trainee 2 titles are impacted and since the … the trainee 2 (Grade 16) performance advance. Additional information and examples can be found in the Traineeship …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18Full- and Part-Time Service Credit – Article 14 Benefits
… join the Retirement System on the day you begin employment with a participating employer, we calculate your retirement …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditOpinion 94-8
… in the opinion. FIRE DISTRICTS -- Deputy Treasurer (qualifications for office) PUBLIC OFFICERS AND EMPLOYEES -- … to the fire district treasurer. You ask what are the qualifications for appointment to the office of fire district … also Town Law, §174[3]), but does not specify any other qualifications for office. We have previously concluded, …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Oversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what … To determine what steps the State Education Department is taking to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsAvailable Pension Payment Options – State Police Plan
… are not annuity savings contributions. Joint Allowance — Full* This option will provide you with a reduced monthly … payments will stop when you die. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsOpinion 91-52
… to observe (see, e.g., Randolph McNutt v Eckert , 257 NY 100; Gerzof v Sweeney , 16 NY2d 206, 264 NYS2d 376). Based … Mechanical, Inc. v City of New York , Supreme Court, NY County, NY Law Journal, 3/1/88, p 7, col. 1 and A.I. Smith v Fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Opinion 91-64
… competitive bidding is required for each contract. 2 Opns St Comp, 1946, p 308 is superseded. This is in reply to your … was based upon a prior opinion of this Office (2 Opns St Comp, 1946, p 308) which stated that when two … the year are subject to competitive bidding (see 1987 Opns St Comp No. 87-4, p 6; 1981 Opns St Comp No. 81-60, p 62; …
https://www.osc.ny.gov/legal-opinions/opinion-91-64DiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… further delay projects. Just how the MTA will move forward with the most ambitious capital program in its history, which … debt burden, is a dilemma that it will have to work out with its city, state and federal funding partners, who face … capital program were not complete. By the end of 2020, with much work paused, about half of the 1,165 projects …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programDiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… narrow the future projected budget gaps. The budget gap for FY 2018 has been reduced from $2.8 billion to $2.2 … has been broad-based and has relied less on the securities industry than in the past. A more diversified economy helps … changes in existing federal programs and taxes, as well as regulations affecting the financial services industry. New …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsRFQual #22-03 – Independent Medical Examiner Services (Individual Physicians)
… Reporter (CR #2089632). All information is available for download through the following link(s): Attachment 2 …
https://www.osc.ny.gov/procurement/rfqual-22-03DiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… The city should also look at more ways to generate cost efficiencies and build its reserves to secure a smooth … than expected. Budget gaps during FY 2024 through FY 2026 will average about $2.7 billion, an amount that has … growth is expected to average 2.4% from FY 2024 to FY 2026, but an unexpected decline would require at least a …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusHerkimer County – Court and Trust Funds (2023-C&T-2)
… records. While the Treasurer filed an annual report with OSC showing court and trust fund actions for 2022, … the court and trust funds or provide the Treasurer and OSC with an annual certificate of cash balances, along with other information, as required by New York State Codes, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 … balances are turned over to the Comptroller’s Office of Unclaimed Funds,” DiNapoli said. “Now is a great time to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: NYC Financial Plan Improved From June
… after surplus transfers), reflecting continued improvement in the city’s fiscal position since June, but city finances … pressure amid a slowing economic recovery and an increase in demand for city services, according to State Comptroller … DiNapoli said. “However, the city faces potential declines in real estate and income-related revenue collections as well …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-june