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Opinion 90-28
… of the exceptions contained in Article 18 are applicable (see General Municipal Law, §802). The term "contract" for … be no "contract" with the town for purposes of article 18 (see 24 Opns St Comp, 1968, p 561). Therefore, the board … or vote on a particular matter (see Opn No. 78-318, supra ; 26 Opns St Comp, 1970, supra ; see also Dykeman v …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Southampton Union Free School District – Financial Management (2024M-43)
… totaling $5.3 million over five years, that was not used to pay operational expenses and made year-end unbudgeted transfers to reserves, totaling $21.6 million, to stay within the statutory surplus fund balance limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43State Agencies Bulletin No. 2205
… No. 70 . Purpose: The purpose of this bulletin is to provide agencies with updated guidance when issuing … Affected Employees: Employees deemed eligible to receive a payroll correction by their agency are … Although every effort is made by agencies and OSC to ensure State employees are paid accurately and on time, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsChild Protective Services (2013-MS-5)
… report - pdf] We also released eight letter reports to the following counties: Dutchess [pdf] , Livingston [pdf] … [pdf] Purpose of Audit The purpose of our audit was to determine if actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse and neglect recurrence rates for the …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5DiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… in 2013, an increase of 5.2 percent from 2012, according to a report issued today by State Comptroller Thomas P. … a time when local revenues have been experiencing little to no growth,” said DiNapoli. “The majority of the increase appears to stem from storm clean up, which gives these communities a …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013Scarborough Fire District – Board Oversight (2025M-117)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… of the Inspector General (HUD OIG), and the New York State Police today announced the arrests of former Executive … funds,” DiNapoli said. “Thanks to the partnership between my office, Jefferson County District Attorney Kristyna S. … Special Agent-in-Charge William Woolard with the U.S. Department of Housing and Urban Development, Office of …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… of an economic downturn." The $170.3 billion spending plan is up $6.5 billion from SFY 2017-18. Total receipts are … than two-thirds of federal funds spending, $38.3 billion, is for local assistance Medicaid payments through the … budgetary risks for New York. State-supported debt service is projected to increase by an average 4.4 percent annually …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansEnsuring Integrity in New York State Medicaid, April 2015
Medicaid provides health insurance coverage to more than 6 million New Yorkers and is projected to cost a total of $62 billion from federal, State and local sou
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15d1.pdfSteuben County – Financial Management (2025M-127)
… Audit Area A key measure of a county’s financial condition is its level of fund balance, which represents the difference … amount of unrestricted fund balance within operating funds is an important financial consideration for county officials because it is available for appropriation to reduce taxes, fund one-time …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-311
… Purpose The purpose of this bulletin is to provide agency instructions for processing the July … dated 11/20/2019, the discretionary salary increase is comprised of two one-half percent parts. SUNY System … CSL (Correct Salary)- if the employee’s Comp Rate Code is ANN. Reason Code CRT (Chang Rate) - if the employee’s Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-311-july-2020-state-university-new-york-sunyDiNapoli: Get Your Money Back!
… P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed … New Yorkers are seeing faster returns for some lost money. In January, OUF began mailing checks for newly reported …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backDiNapoli Announces Latest Fiscal Stress Scores
… with fiscal years ending on Dec. 31, 2017. In New York, all counties and towns, 44 cities and 10 villages … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresAccounts Payable Advisory No. 70
… Subject : Emergency Check Production Reference : Guide to Financial Operations (GFO), Chapter XII, Section 5.M – … : New York State entered into a contract with Key Bank to print and mail checks paid from the State’s general … checks) if the State’s check printing facilities close due to an emergency. In such an event, the State will process …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventState Agencies Bulletin No. 2414
… Purpose: The purpose of this bulletin is to explain the extension of Military and Training Leave … the Military Leave Benefits through 12/31/2026 in response to the continuing need for New York State employees in the National Guard and Reserves to be activated federally or by the Governor for military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2414-2026-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1971
… This bulletin is superseded by Payroll Bulletin No. 1971.1 . Purpose The purpose of this bulletin is to provide step-by-step guidance to enter a Direct Deposit … In PayServ version 9.2, the Employee Record (Empl Rcd) is no longer attached to an employee’s Direct Deposit record. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section 1600 – Basis of … resources, much like that of a private-sector business. Net position is used as a practical measure of economic … all transactions and events that increase or decrease net position, such as revenues, expenses, gains and losses. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusAllegany County – Court and Trust Funds (2014M-74)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Orleans County – Court and Trust Funds (2024-C&T-6)
… filed to ensure payment for contracted services rendered on the property. 2 When the whereabouts of any person …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6