Search
Opinion 88-57
… a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL LAW -- Equal … which senior citizens meeting certain income criteria are charged at a reduced rate. You ask whether a town, on behalf of a water district, may …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, … the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the … be permitted to draw against the entire amount of the line all at once or in increments. Interest would be payable …
https://www.osc.ny.gov/legal-opinions/opinion-88-45DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… a number of local Industrial Development Agencies (IDAs) do not verify if businesses receiving tax breaks are actually meeting job … over a 10-year period. Schuyler County IDA Officials do not adequately monitor projects for compliance with job … a number of local Industrial Development Agencies IDAs do not verify if businesses receiving tax breaks are actually …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential damage to its … and depth of storm surge will increase across New York City. With the sea level rise, future storms will flood more … stemming from Superstorm Sandy, which hit the New York City area in October 2012 causing significant coastal …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Municipal & School Audits
… enforce the provisions of the town’s procurement policy, and as a result, town officials did not seek competition when procuring goods and services totaling $561,829, or 48%, of the purchases … found $286 was remitted for the 10-hour Italiafest and wine tasting with no record of how many people attended the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1CUNY Bulletin No. CU-736
… is to provide agency instructions for processing the CUNY rate increases for Painters and Supervisor Painters. Affected … between the Comptroller of the City of New York and the Local Union 1969, Civil Service Employees, I.U.P.A.T. for … for retroactive increases to the hourly rates effective 11/25/2017, 11/25/2018, and 12/25/2019 as contained in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateCUNY Bulletin No. CU-733
… covers the period September 25, 2020 through April 17, 2024. The agreement, as summarized in a memorandum from … Criteria CUNY employees in Elevator Mechanic titles are eligible for the payment on the effective date. Further … tax GARNSH Garnishments Tax Information These monies are taxable income subject to all employment taxes and income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesBorrowing Against Your Contributions – State Police Plan
… If you meet eligibility requirements, you may take a loan from … are fully insured in case you die before repaying them. How Much You Can Borrow The minimum loan is $25. The maximum … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0CUNY Bulletin No. CU-679
… Earnings". Affected Employees CUNY employees in the title Auto Mechanic (CUNY) are affected. Background … Union, Local 246, who are in the eligible title of Auto Mechanic on or after the first effective date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-679-cuny-skilled-trade-auto-mechanic-retroactive-raisesDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… funded program that provides a wide range of health care services to individuals who are economically disadvantaged or have special health care needs. For the State Fiscal Year ended March 31, 2019, … Medicaid Program: Cost of Pharmacy Services Under Managed Care DOH uses two methods to pay health care providers for …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… A new report by State Comptroller Thomas P. DiNapoli highlights the … to our colleges and universities, which benefits our state and local economies,” DiNapoli said. “Declining … enrolled across all postsecondary institutions in the state. This was the lowest total enrollment over a 15-year …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsState Agencies Bulletin No. 2228
… Loc Pay - 8 hour (LCA) $2243.54 Seas Loc Over 1520 - 8 hr. (LCB) $1.48/hour Seasonal Loc Pay - 7.5 hrs. (LCC) $2243.54 Seas Loc Over 1425 - 7.5 hr (LCD) $1.57/hour Seas Loc Pay Mid Hudson-8 hr. (LCE) … Undeliverable Checks: https://www.osc.state.ny.us/files/state-agencies/payroll/pdf/ac934p-fillable.pdf …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2228-fiscal-year-2023-2024-increase-seasonal-location-pay-and-seasonalDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… significant racial, ethnic and geographic disparities in college readiness. “It is the DOE’s responsibility to … prioritize elementary and middle school intervention in city school districts where large numbers of students do … 71,210 students who were expected to graduate high school in 2019 and examined graduation rates, college enrollment and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationLocal Government – 2022 Financial Condition Report
… $1.4 billion (47.5 percent) and fire districts, which are the class most dependent on real property taxes, received $803 million (91 percent). Counties are least reliant on property taxes, which represent 23 … rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentOversight of Juvenile Justice Facilities
… facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of … is responsible for the operation and oversight of nine State-run residential juvenile justice facilities that serve … Key Findings While we found DJJOY facilities are meeting State standards and regulations for the health and safety of …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesIX.7.E Disaster Assistance – IX. Federal Grants
… Statewide Financial System (SFS), and impacted New York State agencies. This process will allow New York State agencies to respond to a disaster event and receive … process will allow the DOB to more easily track and report on disaster related spending and costs by disaster and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceState Agencies Bulletin No. 2295
… amount will increase to $23,500 for calendar year 2025. An additional deferment is available to employees age … for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure 2.0 Act increases the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaTown of Lewis – Records and Reports (2025M-17)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17CUNY Bulletin No. CU-845
… criteria are impacted: Bargaining Unit Description SB Teamsters City Employee SE Teamsters City Employees SM … a General Salary Increases of 3.125% in 2025. Effective Dates: The General Salary Increases will be processed in … to apply the raise on the applicable raise effective dates only. For inserted rows, CUNY must populate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-845-cuny-2025-3125-general-salary-increases-internationalHenderson Fire District – Financial Activities (2025M-67)
… Board. As of December 31, 2023, the District had four bank accounts with combined cash balances totaling $826,257. The … and timely bank reconciliations for the general fund checking account (checking account). After learning of our audit, the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67