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Comptroller DiNapoli Releases School District Audits
… for employees. Roxbury Central School District – Health Insurance Buyouts (Delaware County) Health insurance buyouts may have saved taxpayers approximately … audit period. Three employees received $34,738 in health insurance buyouts that they may not have been entitled to …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School Audits
… , Finn Academy , Fort Plain Central School District and the Greenburgh-North Castle Union Free School District . "In … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … Central School District – Procurement (Genesee County) The purchasing agent and claims auditor did not always ensure …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsEarnings Limits
… Overview The earnings included in the calculation of your final average earnings (FAE) , … Revenue Code Section 401(a)(17) limits the earnings used in the calculation of pension benefits. The amount is set by … below for the maximum amount of earnings that can be used in your FAE calculation. Earnings Period Earnings Limit April …
https://www.osc.ny.gov/retirement/members/earnings-limitsNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
Millions of New Yorkers face daily challenges as a result of living in or near the federal poverty level resulting in painful choices between satisfying basic needs such as shelter health care food or transportation
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsGoshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… in the District’s training offered to the high school teaching staff. Five of the 12 recommended components of … not included in the District’s training offered to the teaching staff at the two elementary schools. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkComptroller DiNapoli Releases Municipal Audits
… The board did not adopt written policies and procedures for purchasing fuel from gas stations and monitoring fuel … the town $499 for healthcare coverage. Town of Wawarsing – Recreation Department Records (Ulster County) Recreation … not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the board …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsEnforcement of Local Law 144 – Automated Employment Decision Tools
… To address some of these concerns, the New York City (NYC) Council passed Local Law 144 of 2021 (LL144 or the Law). … it will be used, and the data that will be collected. The NYC Department of Consumer and Worker Protection (DCWP) is … licensing, and workplace laws that apply to businesses in NYC. DCWP is tasked with enforcing LL144 and can impose civil …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsState Comptroller DiNapoli Releases Audits
… recommendations. Metropolitan Transportation Authority (MTA) – Bus Company: Fare Evasion (2019-S-7) MTA officials did not provide assurance that Fare Enforcement … its four special funds in 2019 — the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsOpinion 98-12
… that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… with an invoice number that has already been processed by a Business Unit to the vendor in the Accounts Payable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsSelected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small Business Services provided available services under the Energy Cost Savings Program and the Business Preparedness and … from July 2018 through May 2022. About the Program The New York City Department of Small Business Services’ (SBS) …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityNY Received More From Washington Than It Sent Due to Federal Relief
… issued today by State Comptroller Thomas P. DiNapoli. In Federal Fiscal Year (FFY) 2022, New York state generated $361.8 billion in federal taxes and benefited from $383 billion in federal spending. For every tax dollar paid to Washington, …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefOpinion 95-2
… is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that … is exempt from paying that portion of its cable television bill which is designated as a franchise fee …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Update Vendor Information and Access
… you must ensure your business information is accurate and up to date with the Office of the New York State … up to eight weeks to process. Additionally, you can create and manage Vendor Self-Service user log-ins for others in … (ACH), email addresses for delivery of purchase orders, and discount terms you wish to offer to the State. It is …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessVertus Charter School – Information Technology Asset Management (2025M-9)
… inventory records. Audit Summary School officials did not appropriately track, inventory and safeguard IT assets … acquired or in use during the audit period. Officials did not maintain complete, accurate and up-to-date inventory … records were maintained to safeguard all assets, it did not provide detailed guidance for maintaining inventory …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9DiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020Opinion 2005-1
… service provider. To avoid contravening the constitutional gift prohibition, it is incumbent upon the town to take … in our opinion, would constitute a mere gratuity and gift in contravention of article VIII, §1 (see, e.g., 1988 … the additional payment, the payment would not constitute a gift (see Opn 88-69, supra ). As to pursuing the collection …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 90-14
… we believe that a town may impose a schedule of fees upon developers to recover those engineering, legal and surveying … eight of the Town Law. Further, since the fees paid by the developers are town moneys, they must be paid directly to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-14State Agencies Bulletin No. 1785.1
… provide agencies with instructions for processing taxable educational assistance benefits for 2019. Affected Employees … paid and/or union (PEF and/or CSEA) paid qualified educational assistance benefits that exceed the $5,250 … Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17851-educational-assistance-benefitsState Agencies Bulletin No. 1785
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing … to an employee under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 … provides benefits to a spouse or dependents of employees is not a qualified program. Benefits paid by a nonqualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1785-educational-assistance-benefits