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DiNapoli: School District Tax Levy Cap at 2%
… and 10 cities will remain capped at 2% for the fourth year in a row, according to data released today by State … governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of … a June 30, 2026, fiscal year end. “For the fourth year in a row, the property tax levy for school districts and 10 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentBrockport Central School District - Financial Management (2023M-107)
… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… While District officials generally tracked IT equipment in an appropriate manner, they did not always appropriately … sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices … that were missing either a serial number or tag number. The fixed asset report did not contain serial numbers for 435 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentWallace Volunteer Fire Department – Board Oversight (2024M-125)
… Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings The Department officers (Officers) and members did not enforce the limited financial provisions … and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Rutland – Water and Sewer Charges (2025M-30)
… and sewer billing process. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30SUNY Bulletin No. SU-340
… SUNY Teaching and Research Cntr Nurse Reallocation list . In addition, Article 8, Subdivision 355-A (13a) of the State … SUNY Teaching and Research Cntr Nurse Reallocation list on or after the effective date of the reallocation are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-340-reallocation-suny-teaching-and-research-center-nurseState Agencies Bulletin No. 829
… hourly employees who meet the eligibility criteria in PEF Bargaining Unit 05 Background Chapter 114 of the Laws … Effective Date(s) Payments may be submitted beginning in Pay Period 7, paychecks dated 7/17/08 (Institution) and … Criteria Location Pay Effective 4/1/07, seasonal employees in New York City, Nassau, Rockland, Suffolk and Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/829-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 817
… Department of Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 456 . Checks issued to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/817-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalOpinion 90-28
… before the agencies specified in the statute (see 1970 New York State Legislative Annual, pp 205, 539), it is well …
https://www.osc.ny.gov/legal-opinions/opinion-90-28DiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… Staten Island and neighboring boroughs. During the 2012-13 school year, Gingerbread served about 145 students. The audit … to ineligible administrative staff members; $46,615 in school supplies that were not properly documented; $21,575 in …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesDiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… New York state expects to spend an average of $13.4 billion in each of the next five years on capital projects, but would … needs to develop a better strategy and a clear roadmap for its infrastructure investments.” The State Fiscal Year … $9.9 billion for health, mental hygiene and social welfare, and $9 billion for economic development. …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingComptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… Thomas P. DiNapoli and New York Attorney General Letitia James today announced the arrest and indictment of the City … for abusing his position as a public official by engaging in a scheme that defrauded the Mount Vernon Board of Water … “I will continue to partner with Attorney General Letitia James to expose corruption and protect taxpayer funds.“ …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonState Agencies Bulletin No. 1679
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method, … based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1679-2018-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal … (Manual). The audit included expenses claimed on NYL’s CFR for the three fiscal years ended June 30, 2014. Background … and make the appropriate adjustments to NYL’s CFRs and reimbursement rates. Work with NYL officials to help ensure …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualOpinion 93-8
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS OR NOTES -- … in the Internal Revenue Code or other statute has the effect of reducing the yield payable to holders of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 93-15
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual … or employee who has received or disbursed any moneys in the previous fiscal year "shall account with the town … board has appointed a separate treasurer and has demanded in writing that these moneys be paid to the library …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 91-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library moneys …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 2002-11
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11State Agencies Bulletin No. 879
… To describe the process of changing bargaining units for affected titles and employees. Affected Employees Payroll Bargaining Unit Code 68 has been established for Annual and Hourly employees who are currently in … any other earnings. OSC Actions OSC has created new codes for the following new data elements: The Payroll Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codesContract Participation of Minority- and Women-Owned Business Enterprises
… is accurately reporting these results to the Department of Economic Development. The audit covers the period April 1, … a State Public Authority created under Sections 3300-3321 of the Public Authorities Law, with eight of its 15 directors … (20.29 percent), $3.4 million (24.46 percent), and $2.3 million (28.04 percent) for the same periods, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprises