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Opinion 95-27
… Law, §3604(5)(a) provides, in relevant part, that all errors or omissions in the apportionment of State aid to …
https://www.osc.ny.gov/legal-opinions/opinion-95-27DiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… Thomas P. DiNapoli today announced that an audit of the New York City Department of Education (DoE) found it did … not report hundreds of violent and disruptive incidents to the State Education Department (SED) as required under the Safe Schools Against Violence in Education (SAVE) Act. …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 89-8
… by the Office of the State Comptroller to establishment by a school district in Adirondack Park) STATE COMPTROLLER -- … Park) GENERAL MUNICIPAL LAW, §6-d; Education Law, §3651: A school district located within the Adirondack Park may … regard, we note that, since the Local Finance Law does not prescribe a period of probable usefulness for repairs of …
https://www.osc.ny.gov/legal-opinions/opinion-89-8NYS Common Retirement Fund Announces Second Quarter Results
… Common Retirement Fund's (Fund) overall return in the second quarter of the state fiscal year 2017-2018 was 3.67 … State Common Retirement Funds Fund overall return in the second quarter of the state fiscal year 20172018 was 367 …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… sources for the Metropolitan Transportation Authority (MTA) are not identified, the authority may have to raise fares and tolls faster than planned to improve a … sharply in recent years, according to an analysis of the MTA’s financial plan released today by State Comptroller …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesDiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… over $2 billion higher than forecast by the Division of the Budget (DOB) in the most recent financial plan, … in additional receipts above DOB estimates through the end of SFY 2024-25. Tax collections for SFY 2023-24 were $5.2 … collections outpaced forecasts,” DiNapoli said. “The pace of inflation and Federal Reserve Board interest rate …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24DiNapoli: MTA Budget Gaps Return
… stability secured by an infusion of state funds last year, the Metropolitan Transportation Authority (MTA) now … projected budget gaps that start at $211 million this year and increase to $652 million in 2028, according to a new … budget risks that the MTA has identified come to pass. “A year ago, the MTA was looking forward to a period of solid …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… https://fiscal.treasury.gov/fsservices/gov/debtColl/dms/top/debt_top.htm Questions about state-administered federal drawdowns … and Projects team at [email protected] . Per TOP policy, Federal TOPs staff will only communicate with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesState Agencies Bulletin No. 2253
… implemented the 2023-2026 Agreement between the State of New York and NYSCOPBA for arbitration eligible members (BU01) … Change/CRT (Change Rate) if the Comp Rate Code is HRY for all subsequent rows provided the employee remains in an eligible position. Calculating the New Compensation Rate The salary on each inserted row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2253-april-2023-and-april-2024-retroactive-3-salary-increases-arbitrationDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… The expiration of one-time federal pandemic aid, combined with state aid that has not kept pace with inflation and slower growth in local revenue may push some local governments closer to the edge of a fiscal cliff, according to a report released … The expiration of onetime federal pandemic aid combined with state aid that has not …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsOpen Educational Resources
… initiatives at its colleges to help defray textbook costs for students, and whether the OER initiatives adequately … OER has the potential to generate significant cost savings for students and reduce barriers to academic success, making … allocations and provide more cost savings opportunities for students. Key Recommendations Establish and document an …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… Tax collections for State Fiscal Year (SFY) 2024-25 totaled $117.5 billion, … York State Comptroller Thomas P. DiNapoli. Tax collections for SFY 2024-25 were $11.1 billion (10.4%) higher than the … in 2024, the state’s tax collections outpaced forecasts for the year,” DiNapoli said. “However, policy decisions at …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2State Agencies Bulletin No. 2313
… or BIW (only if the employee is on a Paid Military Stipend Leave) Graded positions: 001-038 NS positions: Grade 600 … to Family Medical Leave (LOA/FML) Leave of Absence due to Child Care Leave (LOA/CCL) Leave of Absence due to Discretionary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitState Agencies Bulletin No. 2339
… (Institution): The agency must not include the April 2025 (BU 01 and BU 21) Salary Increases in the salary reported in the Pay … processing did not automatically receive the April 2025 (BU 01 and BU 21) Salary Increases. Agencies must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2339-april-2025-3-salary-increases-arbitration-eligible-bu01-and-nonState Agencies Bulletin No. 2313.1
… Qualifying Service Eligibility to include time worked at Roswell Park; Added Qualifying Service Date Correction … instructions; Updated guidance on entering transactions for multiple pay periods in a single check date for Employees … Lump Sum Payment (Earnings Code LLS) based on years at job rate to a Longevity Service Payment (Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23131-longevity-service-payment-employees-eligible-bargaining-unitVillage of Leicester – Financial Management (2025M-7)
… fund balance? Audit Period June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s … fund is funded primarily with metered water sales. Audit Summary The Board did not effectively manage the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … detailed which water outlets were exempt from sampling and how they would be secured, and what remedial actions were … to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… [read complete report – pdf] Audit Objective Did Germantown Central School District (District) officials … to December 31, 2025. 2 Audit Summary District officials did not properly identify, report or implement needed … during Cycle Two. This occurred because District officials did not have a sampling plan to identify all water outlets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3