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2022 Year in Review
… Celebrating the Office of the State Comptrollers Achievements in 2022 …
https://www.osc.ny.gov/reports/2022-year-reviewShelter Island Union Free School District - Fund Balance (2020M-23)
… used to fund operations during this time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not established by Board resolution. … a resolution that establishes the employee benefit accrued liability reserve. Create CAPs in response to external audit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Kent Fire District No. 1 - Financial Operations (2019M-37)
… budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. … that are complete and accurate, including estimates of fund balance and realistic estimates of appropriations. Ensure transfers to reserves are included …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Corning – Financial Condition (2020M-13)
… expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund balance policy. Key Recommendations The Board should: Ensure the estimates for revenues and appropriations are reasonable … unassigned balance in the TW general fund and use excess funds in a manner that benefits taxpayers. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Hornell City School District - Financial Management (2019M-38)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Other Bulletin No. 81
… Longevity Service Payment. Affected Employees: Employees in Bargaining Unit 97 in the State University Construction Fund with an increment … which provides for payment of the 2025 Longevity Payment in April 2025 as a one-time, lump sum payment in the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civilXI-A.9 Receiving – XI-A. Purchasing
… model type, size, unit of measure, and that the goods are free from defects or damage. For services, the agency must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… and the New York State Police today announced the arrest of Debra Gabriel, the former tax collector for the Town of Bethel, for allegedly stealing unearned benefits from the … in Aug. 2020, is alleged to have submitted a false Record of Activities (ROAs) with the town for filing with the State …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudCatskill Central School District – Financial Management (2017M-134)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Unified Court System Bulletin No. UCS-344
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the 2024 Prepaid Legal Service Benefit. Affected … The purpose of this bulletin is to inform agencies of the processing of the 2024 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-798
… in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, or TT. Employees represented by SEIU Local … for the 2024 calendar year for employees who were in a status of Active or Paid Leave and received salary from a … Teamsters Local 237 SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $103.50 PL1 SEIU Local 300 S6 $85.00 PL2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-798-prepaid-legal-service-benefit-cuny-employeesBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, efficiency, and effectiveness of the administrative transactions that it processes for its … Background The State’s 2012-13 budget, at the suggestion of the Spending and Government Efficiency (SAGE) Commission, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesUnified Court System Bulletin No. UCS-357
… by Communication Workers of America (CWA), Local 1180 in Bargaining Unit SD. Employees represented by District … SK who reside within the zip codes as identified below: New York City Brooklyn Entire Borough Bronx Entire Borough … gross wages, for tax withholding purposes, and reflected on the 2025 Form W-2 (Wage and Tax Statement). Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-847
… in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, or TT. Employees represented by SEIU Local … for the 2025 calendar year for employees who were in a status of Active or Paid Leave and received salary from a … Teamsters Local 237 SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $139.88 PL1 SEIU Local 300 S6 $85.00 PL2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-847-prepaid-legal-service-benefit-city-university-new-york-cunyOpinion 93-14
… may not be compelled to construct sewer extensions. This is in reply to your inquiry concerning the obligation of a … the cost of operation and maintenance, they are assessed for the capital costs of the district. You ask whether the … the pro rata cost of original installation" (119 NYS at p 26; see also 1979 Opns St Comp No. 79-453, unreported; 24 …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 93-5
… or statutory amendments that bear on the issues discussed in the opinion. TOWNS -- Budget (effect of late publication … a town budget is finally adopted before the date specified in Town Law, §109, the fact that the public hearing on the … is held, on proper notice, later than the dated specified in Town Law, §108 would not, by itself, invalidate the …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… the update to the city's Financial Plan: “Today’s release of New York City’s November Financial Plan update highlights … “The budget update also continues the city’s practice of not fully budgeting for known spending risks, including … and social services. The city did not budget for the cost of expanding its Family Homelessness and Eviction Prevention …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateUnified Court System Bulletin No. UCS-332
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the 2023 Prepaid Legal Service Benefit. Affected … The purpose of this bulletin is to inform agencies of the processing of the 2023 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-332-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-771
… TL, TM, TO, TP, TR, TU, TX, U3, U6 who also reside in one of the following zip codes: New York City Zip Codes Brooklyn … : The Zip Code criteria is only applicable to members of District Council 37. Background: Pursuant to Internal … are considered taxable income. Therefore, the value of this benefit will be added to the employee’s taxable gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employees