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Opinion 90-23
… discussed in the opinion. BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) … article 8, §6 of the State Constitution which provides an exclusion from the debt limitation imposed upon the cities of … territory. Thus, article 8, §6 provides an additional debt exclusion for the cities of Rochester and Buffalo in the …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 96-23
… TOWNS -- Liability (for court fees) CIVIL PRACTICE LAW AND RULES, §8017: Section 8017 of the Civil Practice Law and Rules does not grant a broad exemption to towns, or other … most natural and obvious sense and that words of ordinary import are to be construed according to their ordinary and …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Unified Court System Bulletin No. UCS-315
… Purpose: The purpose of this bulletin is to describe new Time Entry Earnings codes used for the Annual … Time Exchange Program are affected. Background: Pursuant to Chapter 1 of the Laws of 2023 and side letters to the agreements negotiated between the UCS and the affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programUnified Court System Bulletin No. UCS-307
… the various agreements between the Unified Court System of the State of New York (UCS) and the affected … Unified Court System Bulletin No UCS307 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawState Police Bulletin No. SP-175
… processing. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter 234 and 235 of the Laws of 2015 … effective April 1, 2017 for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-representedState Police Bulletin No. SP-165
… processing. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter 234 and 235 of the Laws of 2015 … effective April 1, 2016 for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-165-april-2016-150-salary-increase-state-police-employees-representedDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… retirement system was able to recoup $2,460.98. Brink was arrested on charges of grand larceny in the third degree and … Court. She is due back in court on Jan. 31. Moseley was arrested on charges of grand larceny in the fourth degree and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… I appreciate the work of Comptroller Thomas P. DiNapoli’s team, Tioga County District Attorney Martin, and our members. … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageComptroller DiNapoli Releases Municipal Audits
… projects in place and no planned capital projects in the near future. Town of Westerlo – Selected Financial Activities …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsSocial Services Block Grant – Federal Funding and New York
… (DFTA) 9 percent (see Figure 1). FIGURE 1 – SSBG Uses, FY 2026 Preliminary Budget (in millions) SSBG Funds by Services FY 2025 FY 2026 ACS Preventive Services $ 92.7 $ 92.7 Protective … preventative services for FY 2025, and 28 percent for FY 2026. DSS is most dependent on SSBG funding for Adult …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grantMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… audit included all expenses claimed on Mid Island’s CFR for the fiscal year 2012-13, and certain expenses claimed on Mid Island’s CFRs for the two fiscal years ended June 30, 2012. Background Mid Island is a for-profit organization authorized by SED to provide, among …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualThe Alcott School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Alcott School (Alcott) on its Consolidated Fiscal Report … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by the Alcott School Alcott on its …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualTravel Card Transactions
… transactions at the Department of Economic Development (DED). Background The New York State Travel Manual requires … appropriately. This is a particular risk in an agency like DED, which has a relatively high volume of transactions per … including international travel. Key Findings We found many DED travelers did not reconcile their credit card …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsUpstate Medical University's Billing Practices
… Purpose To determine whether the Upstate Medical University’s (Upstate) billing practices are adequate to ensure that insurance carriers are billed timely and that services being provided meet carrier’s “medical necessity” requirements. Our audit scope covers the …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesDepartment of Health (Department) Examination of Travel Expenses
… question the employee’s business purpose; (iii) $6,216 in rental vehicle expenses for which the employee did not provide … which we could not determine if the employee had a rental vehicle at the time of the purchases; and (vi) $252 in …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesComptroller DiNapoli Releases Municipal Audits
… flow forecasts to estimate the amount of funds available for investment. Had officials invested available funds in a … $1.94 million and $2.38 million, respectively, which is approximately $190,000 less than budgeted for water … tentative budget includes a tax levy of $12,426,613 which is $471,753 above the limit established by law. Find out how …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0Retirement System Membership – Forest Rangers Plan
… in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file … in the New York State and Local Police and Fire Retirement System is mandatory. If you were employed as a forest ranger …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipX.3 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewV.3.I Class – V. Chart of Accounts (COA) Governance
… of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and tax-exempt GO bond spending and reimbursement transactions. If a GO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classCleveland Hill Union Free School District – Financial Management (2017M-235)
… period July 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235