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State Comptroller DiNapoli Releases Municipal & School Audits
… transfers, and did not record water and sewer adjustments. In addition, the current clerk-treasurer did not file the … Department of Taxation and Finance, which could result in fines and penalties. City of Dunkirk – Budget Review … projections. As of Dec. 31, 2022, unassigned fund balance in the general, water, wastewater, refuse and boardwalk funds …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 2002-8
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Dissolution (when no … constructed and no debt outstanding) TOWN LAW §§195, 202-c: When a water district was established more than three … requirements, if the town board determines it to be in the public interest. Certified copies of the board's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… are responsible for distributing FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the … Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Comptroller DiNapoli Releases Municipal Audits
… during the audit period and incurred operating deficits in two of the past three years (2016 and 2017). In addition, the board did not develop and adopt … paving services and brush collection totaling $471,700. In addition, town officials did not seek competition for 10 …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2386.1
… Comp Time II Cash Out. Affected Employees: Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program are affected: … BU05 Background: Pursuant to a side letter contained in the 2021-2026 Agreements between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outDivision of Housing and Community Renewal Bulletin No. DH-61
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 with an increment … criteria Effective Date(s) Payment will be processed in a separate check dated 10/23/13 (Administration Pay Period … deposit for this payment. Eligibility Criteria Employees in graded positions (Grade 001-032) and NS positions (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-61-october-2013-district-council-37-dc37-longevity-lumpState Agencies Bulletin No. 1083
… CSEA Deficit Reduction Plan. Affected Employees Employees in the following bargaining units: Administrative Services … Automatic Set up of the D1C Additional Pay Record – OSC In Institution Pay Period 10L/11C and Administration Pay … who meet ALL of the following criteria: Employee is in an eligible bargaining unit as defined above on the pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-serviceState Police Bulletin No. SP-109
… to pay the out-of-title work. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Pursuant to the Memorandum … and the Police Benevolent Association, members working in an out-of-title capacity are entitled to compensation at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedExamination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if: (i) Unemployment … payment requests and payments made by the Department of Labor (DOL) were appropriate and in accordance with … action and recouped overpayments based on the results of our findings. Background To accomplish our examination …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… Transit Corp., on ten counts of wire fraud for her role in a scheme to defraud New York State of over $1.2 million in transportation grant funds. “Jael Watts allegedly devised … Office of Inspector General, Northeast Region, Brian C. Gallagher for their partnership in protecting taxpayers’ …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeTrash Can Free Stations Pilot Program
… a week. Transit’s Department of Subways (Subways) engages in several activities to maintain station cleanliness. It … Manhattan and Queens. Trash collected is bagged and stored in refuse storage rooms and platform housings. However, trash storage capacity is limited and may result in the overflow being left in “exposed bags” on platforms …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… program to children with disabilities between the ages of three and five years. During the 2013-2014 school year, … services to 108 students. The New York City Department of Education (DoE) refers students to United based on … on its annual CFRs. The State reimburses DoE for a portion of its payments to United based on the SED-established rates. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For purposes of this report, this program is referred to as the SED … students with a disability. The New York City Department of Education (DOE) refers students to Step Up and pays for …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Executive Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website for the … Executive Order 95 (Open Data) (2019-S-16) EO 95, issued in March 2013, established an Open Data Website for the … Incentive Program (Follow-Up) (2019-F-56) An audit issued in November 2018, found that HESC had taken steps to …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1721
… the April 2019 CSEA LLS payment and provide instructions for payments not processed automatically Affected Employees … between the State of New York and the CSEA, provides for payment of the 2019-2020 Longevity Payment effective … (Institution Pay Period 1L). There is no direct deposit for this payment. Eligibility Criteria Employees in graded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1721-april-2019-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 2008
… not processed automatically. Affected Employees Employees in the Professional, Scientific, and Technical Services Unit … Lump Sum Payment) as a one-time, lump sum payment in the amount of $1,500, $3,000 or $4,500. Longevity … Dates The April 2022 LLS Payment will be processed in separate paychecks in the check dates listed below. Due to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsDivision of Housing and Community Renewal Bulletin No. DH-124
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 DC 37 Rent Regulation Services Unit (RRSU) … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 DC 37 Rent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-124-april-2023-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1821
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020 CSEA LLS payment and provide instructions for payments not processed automatically. Affected Employees … or a NEW amount of $4,500. Effective Date(s) Payment is effective 04/01/2020 and will be processed in a separate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1821-april-2020-civil-service-employees-association-csea-longevity-lump-sumSUNY Bulletin No. SU-363
… who meet the eligibility criteria and are selected by the Campus President are affected. Background: Per Chapter 190 of … for a one-time lump sum payment at the discretion of the Campus President. The one-time lump sum payment is not … Eligibility Criteria: Employees deemed eligible by the Campus President and who meet the following criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-363-state-university-new-york-suny-managementconfidential-mc