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Opinion 94-31
… (annual cash payment in lieu of) CIVIL SERVICE LAW, §200, et seq.; GENERAL MUNICIPAL LAW, §92: It is permissible to … article 14 of the Civil Service Law (§200, et seq.; the "Taylor Law"). It is well-established that, pursuant to this … by certain "statutory imperatives" (Board of Education v Yonkers Federation of Teachers, 40 NY2d 268, 386 NYS2d 657; …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Columbia County – Court and Trust Funds (2014M-353)
… ordered to be paid, transferred or deposited, to a court is inaccurate. The Surrogate’s Court Clerk has not kept the …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Niagara County – Court and Trust Funds (2015M-228)
… County Treasurer for safekeeping, such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228DiNapoli: School District Tax Cap Levy Remains at 2%
… Property tax levy growth for New York’s school districts and 10 cities … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding … New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentState Public Authorities Dashboard
… For each category on the dashboard the data represent the most recently certified fiscal year for those authorities reporting through PARIS and does not …
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
… New York State Guide to Financial Operations (GFO) acts as a reference source for statewide accounting policies, … . In this regard, the GFO serves as a single source for agency information concerning State financial transactions. Guide to Financial … New York State Guide to Financial Operations GFO acts as a reference source for statewide accounting policies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsDiNapoli: School District Tax Levy Cap at 2%
… from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … DiNapoli said. “Even with significant funding from the state and federal governments, school and local communities … Tax Cap: Inflation and Allowable Levy Growth Factors Track state and local government spending at Open Book New York . …
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
… members. “My latest Medicaid audit found more examples of how oversight weaknesses impose unnecessary costs on …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsDelaware County – Court and Trust Funds (2022-C&T-2)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2019 through March 24, 2022. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … The purpose of our review was to determine whether County …
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)
… Payments made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes … State Comptroller as abandoned property . We identified unclaimed funds from two actions totaling $20,050 that were …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5XIV.13.A Overview – XIV. Special Procedures
… a General Ledger Journal Entry (Journal ID beginning in 'LP') to reclassify the charge from the clearing account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewState Agencies Bulletin No. 2214
… process in PayServ. Access the Add/Update Position Info page using the following path: Main Menu > … > Maintain Positions/Budgets > Add/Update Position Info. Insert a row on the Add/Update Position Info page using the Pay Period Effective Date for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025DiNapoli Op-Ed in Crain's New York Business
… of State Legislatures' state-by-state comparison of ARP state fiscal recovery-fund allocations shows spending …
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)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s … the whereabouts of any person entitled to payment from the estate is unknown. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6State Agencies Bulletin No. 2342
… process in PayServ. Access the Add/Update Position Info page using the following path: Main Menu > … > Maintain Positions/Budgets > Add/Update Position Info. Insert a row on the Add/Update Position Info page using the Pay Period Effective Date for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2342-reporting-line-number-and-budget-year-changes-fiscal-year-2025-2026Recent Trends and Impact of COVID-19 in the Bronx
… June 2021 PDF Version En Español Highlights Population in the … May 2020, the highest rate among all the boroughs. In the 2021 round of the federal Paycheck Protection Program, a … by the pandemic, and provided for an additional weekly payment (Federal Pandemic Unemployment Compensation). Given …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxCayuga County – Court and Trust Funds (2024-C&T-5)
… were excluded from the annual report. The court and trust register did not include two court and trust actions … The County Clerk should ensure a complete court and trust register is maintained as required by law. 1 Security …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Steuben County – Court and Trust Funds (2024-C&T-4)
… 1, 2021 through May 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the … safeguard these funds. Key Findings The Commissioner or her confidential secretary did not perform bank …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4