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Opinion 88-29
… Municipal Law, §800[4]). However, an IDA, which is a public benefit corporation, is a separate and distinct legal … instance, we note that the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Town of Worcester – Claims Audit (2022M-145)
… (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Marathon Joint Fire District – Investment Program (2023M-76)
… complete report – pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76West Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
Determine whether Greater Southern Tier GST Board of Cooperative Educational Services BOCES officials properly monitored and accounted for capital assets
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… acceptable use policy. Ensure compliance with software licensing requirements. …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mSodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Opinion 93-4
… purpose (Local Finance Law, §§10.00[a], 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are authorized to … Law (see also Real Property Tax Law, §726[4]; City of Rochester v Chiarella , 65 NY2d 92, 490 NYS2d 174; Cherey v City of Long Beach , 282 NY 382; 1984 Opns St Comp No. 84-32, p 40). With respect to referendum and …
https://www.osc.ny.gov/legal-opinions/opinion-93-4DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… in 2024 to a record high of $28.1 billion. In 2025 and 2026, the NYBC expects government spending will decline as …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsPermanent COLA
… cost-of-living adjustment (COLA) for retirees. A COLA payment is a change, based on the cost of living index, that … payment in this example would be 1 percent. So, if your pension benefit is $12,000 a year, it would increase by $120 … York area. You can also: Email us using our secure contact form . Write to us at: NYSLRS Pension Payroll Unit 110 State …
https://www.osc.ny.gov/retirement/publications/permanent-colaDivision of Housing and Community Renewal Bulletin No. DH-71
… Purpose To inform the Division of Housing and Community Renewal of new earnings codes and procedures for processing the third phase of the RRSU Deficit Reduction Plan. Affected Employees … To inform the Division of Housing and Community Renewal of new earnings codes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-71-third-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-66
… Purpose To inform the Division of Housing and Community Renewal of new earnings codes and procedures for processing the second phase of the RRSU Deficit Reduction Plan. Affected Employees … To inform the Division of Housing and Community Renewal of new earnings codes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-66-second-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-65
… of new earnings codes and procedures for processing the first phase of the RRSU Deficit Reduction Plan. Affected … the State of New York and DC-37. Effective Date(s) The first phase of the RRSU Deficit Reduction Plan will commence … Codes OSC has created new earnings codes to process the first phase of the RRSU Deficit Reduction Plan. Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-65-first-phase-deficit-reduction-plan-rrsu-employeesOpinion 2000-9
… and employees, prescribe their qualifications, and fix and pay their "compensation." We have previously expressed the … and fully compensated, such as a bonus or a retroactive pay increase, generally constitutes a mere gratuity and an …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Comptroller DiNapoli Releases Municipal & School Audits
… years. As a result, officials lack assurance the capital asset records are complete and accurate, and that assets are … totaling approximately $65,400, did not have required asset tags, were not on the inventory asset list and/or had … in the audit report released in August 2019. Based on limited procedures, the village has demonstrated minimal …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York on Stronger Financial Footing
… in this total is the proposed $2 billion Smart Schools Bond Act, which will be on the ballot this fall. The Bond Act will be the first borrowing proposal submitted to … will be phased in, include: merging the Bank Tax into the Corporation Franchise Tax and reducing the top corporate tax …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingState Agencies Bulletin No. P-975
Employment Restrictions to Retirees of Public Retirement Sys in NYS
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-975.pdfState Agencies Bulletin No. P-997
Instructions for Correcting 1997 1042-S Forms Issued to Non-Resident Aliens
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-997.pdfState Agencies Bulletin No. P-697
Pay 1991 Long LSP to Emp in PS&T NG Unit
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-697.pdfState Agencies Bulletin No. P-912
Pay Military Stip to Emp on Mil Duty-NATO Bosnia Int
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-912.pdf