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Opinion 91-5
… and the principal upon posterity" ( McCabe v Gross , 274 NY 39, 46). Article 8, §5 provides for the exclusion of … ex rel. Haight v Brown , 169 AD 695, 155 NYS 564, affd 216 NY 674, mot for rearg den 216 NY 743; cf . NY Const, art 8, §9, which provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Haverstraw-Stony Point Central School District – Financial Management (2025M-20)
… Point Central School District (District) Board of Education (Board) and officials effectively manage the … trends. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mSelected Programs to Assist Businesses in New York City
… ECSP are documented, including landlord acknowledgments, property tax bills, and renovation and construction costs, as …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of licensing requirements for non-degree proprietary schools let … or no analysis of schools’ fiscal records prior to their licensing them. For example, in their examination of records … statement and OEDS are submitted and approved before licensing schools; and Use the authority provided by the Law, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… Internal Revenue Service’s (IRS) Form 1099 reporting and filing requirements, as well as lien processing for those … to ensure it complies with lien administration and IRS filing requirements. Business Units have three options to … the due date for reporting to the IRS is March 31st. All filing with the IRS must be done electronically. The IRS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsDiNapoli Examines Faltering LinkNYC Program
… agreement with CityBridge, a consortium of technology companies, to install, run and maintain a first-of-its-kind … with the franchise agreement terms. Failure to Meet Installation and Digital Equity Goals A primary goal of the … DiNapoli’s audit found DoITT didn’t monitor or enforce the installation requirements of the contract with the consortium …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… and attractiveness by limiting the number of garbage trucks on its roads. Less traffic from garbage trucks may increase the longevity of municipally maintained …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsDiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… Fund (Oil Spill Fund), Dutchess County and the Town of Hyde Park to convert an abandoned gas station located … and neighboring properties dating back to 1978. The Town of Hyde Park has agreed to demolish the building and … is an important collaboration with Dutchess County and the Town of Hyde Park to convert a neglected and abandoned …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkAccidental Disability – Special 20- and 25-Year Plans
… you have. “Accident” has a specific meaning with NYSLRS disability benefits. We determine whether an incident is an … this benefit, if you file an application for an accidental disability retirement benefit within one year of the alleged accident. The Benefit If approved, the accidental disability retirement benefit is a lifetime pension. The …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilitySUNY Bulletin No. SU-243
… who meet the eligibility criteria and are selected by the campus president Background Chapter 340 of the Laws of 2013, … sum bonus payment distributed at the discretion of the campus president. Effective Date(s) The 2016 Discretionary … 12/14/16 Eligibility Criteria Employees selected by the campus president who meet the following criteria on 06/30/16 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-243-2016-discretionary-award-psnu-employees-represented-unitedState Agencies Bulletin No. 1434
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations, Chapter XIII, Section … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations, Chapter XIII, Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1434-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1503
… that Position Pools and/or Chartfield Strings in PayServ may require updates for lapsing Affected Employees All … that Position Pools andor Chartfield Strings in PayServ may require updates for lapsing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1503-updating-payserv-chartfield-strings-september-lapsing-eventsState Agencies Bulletin No. 1513
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII Section 4.E … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations Chapter XIII Section 4.E …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1513-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1664
… has been superseded by Payroll Bulletin 1664.1 Purpose To inform agencies of updated procedures for processing union dues deductions in PayServ Affected Employees Employees who are seeking to initiate or terminate deductions for union dues (except … To inform agencies of updated procedures for processing union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1664-updated-procedures-initiating-or-terminating-payroll-deductions-unionDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… FirstEnergy, an Ohio-based energy producer, has agreed to produce a comprehensive report on the company’s plan to reduce greenhouse gas … FirstEnergy an Ohiobased energy producer has agreed to produce a comprehensive report on the companys plan to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… supervision, for certain sex offenders who are at or near their anticipated release from parole or confinement. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentState Comptroller DiNapoli Releases Municipal Audits
… is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to … and effectively." Town of Berkshire – Justice Court Operation s (Tioga County) Justices did not accurately … combined cash surrender value of $119,871. Because General Municipal Law only authorizes group life insurance for …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsOversight of Complaint Activity
… Service Commission (Commission) regulates almost 2,000 electric, gas, steam, telecommunications, and water … to ensure affordable, safe, secure, and reliable access to electric, gas, steam, telecommunications, and water services … entries, 80,717 (74 percent) pertained to natural gas and electric services. The most common reasons for the complaints …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityMedicaid Program – Optimizing Medicaid Drug Rebates
… Purpose To determine whether the Department of Health (Department) is maximizing revenues from Medicaid … Medicaid prescription costs. Since January 1991, the State of New York has been able to recover a portion of the Medicaid prescription drug costs by requesting rebates …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebates