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City of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10State Comptroller DiNapoli Releases School District Audits
… all transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The district also … seven buses. However, after auditors identified the risk of lost aid, the treasurer prepared and submitted state aid applications for five of these buses and indicated she will file for the remaining …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1020
… Non-arbitration eligible employees represented by NYSCOPBA in Bargaining Unit 21 Background Pursuant to Chapter 150 of … covered by the agreement EXCEPT for those employees in the following Job Titles: Lifeguard Lifeguard 2 LISPC … provides for an increase to Location Pay for employees in New York City, Nassau, Suffolk, Westchester, or Rockland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1020-implementation-general-salary-and-other-increases-non-arbitrationState Agencies Bulletin No. 1022
… represented by Council 82 Security Supervisors Unit in Bargaining Unit 91 Background Pursuant to Chapter 152 of … covered by the agreement EXCEPT for those employees in the following Job Title; Forest Ranger 3 Effective Date(s) … provides for an increase to Location Pay for employees in New York City, Nassau, Suffolk, Westchester, or Rockland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1022-implementation-general-salary-and-other-increases-non-arbitrationDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During our audit period, DDI … Special Classes in an Integrated Setting. For the purposes of this report, these programs are referred to as the SED … Early Intervention program funded through the Department of Health, programs authorized by the Office for People With …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to … who is responsible for the overall general administration of AOLC. The ED is appointed by, and under the general …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualVI.4 Reappropriations Overview – VI. Budgets
… appropriation, the life of the appropriation is from April 1st – March 31st of the fiscal year plus the carryover … SUNY and CUNY state operations appropriations is from July 1st to June 30th of the fiscal year plus the carryover …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… December 31, 2020. About the Program The Department of Health administers the New York State Medicaid program. Many of the State’s Medicaid recipients are enrolled in both … Legislature approved a plan for Medicaid to pay 85 percent of dual-eligibles’ copayment or coinsurance on Medicare Part …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsReal Property Tax Cap Information - Glossary
… are included under the tax cap. Fees based on use of goods and services (such as water, charged by volume) are not … that year, but not more than 1.5% of that limit. (Starts in second year of limit.) Coming Fiscal Year (CFY) - The … local law (by a 60 percent vote of the governing body, or in the case of school districts, 60 percent popular vote) …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryDiNapoli: Local Sales Tax Revenue Growing Slowly
… grew by $177 million, or 2.4 percent, for the first half of 2014 compared to the same period in 2013, according to a … P. DiNapoli. Nineteen counties experienced an increase of more than 4 percent during this period. “While sales tax … across the state, the growth is the weakest since the end of the Great Recession,” said DiNapoli. “Sales tax …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyOpinion 2000-22
… 801(1), 802(1)(h), 803, 805-a(1)(c), (d): An attorney who is appointed town attorney would not have a prohibited … his or her law firm, may not perform compensated services for private clients in relation to any matter before any town … the town board, and the disclosure must be included in the official record of the town board's proceedings (General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 90-62
… LAW, §32: An elected town superintendent of highways who is physically unable to perform the duties of his office is entitled to continue in office and receive his salary, … in office and receive the salary fixed by the town board for his office for the balance of his term of office. Public …
https://www.osc.ny.gov/legal-opinions/opinion-90-62State Agencies Bulletin No. 1828.1
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020 Arbitration Eligible (BU01) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonHoltsville Fire District – Financial Management (2025M-4)
… (District) Board of Commissioners (Board) adopt budgets with reasonable estimates and properly establish and manage … to provide resources for an intended future use with a clear purpose or intent that aligns with the statute authorizing the fund. If a board chooses to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4State Agencies Bulletin No. 1003
… All State Agencies Background Pursuant to Section 110 of the State Finance Law, the Office of the State Comptroller must audit and verify that the … and that payments are due. All authorized signatures of Agency Representatives must be forwarded to OSC on an AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… quotes and consider various investment options, in place of basic savings or checking accounts, they may earn more … checking account and a savings account and had an average of approximately $530,000 in available funds to invest each month. The elected five-member Board of Fire Commissioners (Board) governs the District and is …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Agencies Bulletin No. 1029
… the eligibility criteria defined below are met: Department of Correctional Services: Deputy Superintendent of Security Services 2 $1,200 Deputy Superintendent of Security Services 3 $1,200 Correction Captain $1,200 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1029-2010-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1207
… the eligibility criteria defined below are met: Department of Correction and Community Supervision: Deputy Superintendent of Security Services 2 $1,200 Deputy Superintendent of Security Services 3 $1,200 Correction Captain $1,200 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1207-2012-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1117
… the eligibility criteria defined below are met: Department of Correction and Community Supervision: Deputy Superintendent of Security Services 2 $1,200 Deputy Superintendent of Security Services 3 $1,200 Correction Captain $1,200 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1117-2011-uniform-cleaning-and-maintenance-allowance-employees-designated