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Opinion 92-37
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … COMPTROLLER -- Powers and Duties (approval of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Comptroller DiNapoli Releases Municipal Audits
… underpaid approximately $356,000. Town of LeRay – Justice Court (Jefferson County) The court has not properly collected, reported and remitted … visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 601
… inactivity. (Note: The PayServ system time-out warning pop-up is recognized as activity by the Authentication System.) … the e-Government Web site is displayed and the user must sign in using a password. Users who have not worked in the … be brought directly back to the OSC e-Government Web site sign-on screen (shown below). PayServ PayServ will time out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… The review was conducted by Weaver and Tidwell LLP (Weaver). “During my tenure, the New York State Common …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalOversight of Child Protective Services
… New York Social Services Law, is available 24 hours a day, 7 days a week, 365 days a year, and received roughly 300,000 …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Agencies Bulletin No. 1859
… is to notify agencies of the 2020 Year End processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always … Schedule for Submitting 2020 Year End Returned Checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksNewburgh Enlarged City School District – Financial Management (2025M-32)
… funds, officials reduced the surplus fund balance in all five years reviewed to make it appear officials were not …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32State Agencies Bulletin No. 1930
… to ERAP activities and to inform agencies of new Time Entry Earnings Codes to be used for reporting and tracking … outlined above for employees in overtime eligible positions. The overtime rate is based on the salary grade of … above. (see Determining Rate of Overtime Pay) The grade level used in the calculation will be determined based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsOpinion 88-30
… toward operation and maintenance, and then toward the payment of principal and interest on bonds issued for …
https://www.osc.ny.gov/legal-opinions/opinion-88-30State Police Bulletin No. SP-130
… Purpose To notify the Division of State Police of the new Additional Pay code and procedures for processing Expertise Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background … To notify the Division of State Police of the new Additional Pay code and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-130-2010-state-police-expertise-payHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the … and Livonia in Livingston County; and the Towns of Victor, West Bloomfield and Richmond in Ontario County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years before the MTA needs to find a solution to its structural imbalance is troubling. … in one-time funds used annually through 2025, clouding a structural budgetary imbalance that will remain even after …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planTown of Mamakating – Records and Reports (2015M-164)
The purpose of our audit was to evaluate the Towns recorded and reported financial transactions for the period January 1 2014 through January 23 2015
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Locust Valley Water District – Budgeting (2013M-179)
… Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1540
… Purpose To provide agencies instructions for entering the Minimum … increased for seasonal and other non-statutory positions to $11.00 for State employees whose job location is within … provided on the chart below. This bulletin only pertains to State employees in New York City or Nassau, Suffolk or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1540-december-2016-minimum-wage-increase-hourly-employeesDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … not-for-profit organization approved by SED to provide preschool special education services to children with … of Interest State Education Department: Infant and Child Learning Center - The Research Foundation for the State …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualDiNapoli Encourages New Yorkers to Save for College
… and New Yorkers owe an average of $32,200. As the cost for a college education increases, more young people are … Plan . The Direct Plan offers a broad array of investment options, including individual investment options provided by the program and age-based investment …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… and $36,812 in costs that were already reimbursed from federal IDEA grants. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manual