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Opinion 94-31
… that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash … MUNICIPAL LAW, §92: It is permissible to provide in a collective bargaining agreement between a village and its … and the union representing its employees may provide, in a collective bargaining agreement, for employees, annually, to …
https://www.osc.ny.gov/legal-opinions/opinion-94-31State Public Authorities Dashboard
… through PARIS and does not reflect a common fiscal year or State fiscal year …
https://www.osc.ny.gov/reports/state-public-authorities-dashboardI.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations (GFO) acts as a reference … (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural guidance for State … information concerning State financial transactions. Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsDiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentGuide to Financial Operations
… The New York State Guide to Financial Operations (GFO) acts as a reference … (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural guidance for State … The New York State Guide to Financial Operations GFO acts as a reference source …
https://www.osc.ny.gov/state-agencies/gfoDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… for MLTC. In one example, Medicaid made 48 monthly premium payments to an MLTC plan from 2016 to 2021, totaling … month over six months). In some cases, MLTC plans received premium payments that significantly exceeded the services …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsXIV.13.A Overview – XIV. Special Procedures
… Vendors). When the State fails to pay the vendor by the Net Due Date, the State may be required to make an interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewDiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State Comptroller Thomas P. DiNapoli today on the need for greater transparency and accountability in … Yorkers Getting From Federal Covid Relief Funds? The new state budget reflects robust tax revenue growth and an …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessOrleans County – Court and Trust Funds (2024-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Putnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County … to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County … to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Allegany County – Court and Trust Funds (2014M-74)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer). Payments made pursuant to court … an estate payment is unknown). Key Findings Although the County Clerk maintains scanned copies of all court orders …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Greene County – Court and Trust Funds (2014M-294)
… Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Finding We identified $66,637 … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Genesee County – Court and Trust Funds (2014M-322)
… controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … The County Clerk did not maintain appropriate court and trust fund records. We identified funds which improperly …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2009 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Columbia County – Court and Trust Funds (2014M-353)
… 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 period January 1, 2013 through January 1, 2014. … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Oswego County – Court and Trust Funds (2022-C&T-5)
… [read complete report – pdf] 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 period January 1, 2019 through … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Delaware County – Court and Trust Funds (2022-C&T-2)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 2 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 3 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2