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Opinion 92-17
… in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement … between a county and all cities within the county pursuant to Tax Law, §1262(c) must provide that a portion of the … county or school district purposes shall be distributed to the towns in the county or whether such areas may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli Releases Annual IDA Report
… of 3.1% or over $4 billion, from the prior year, according to an annual report released today by State Comptroller … in property values and construction costs have contributed to rising IDA project values, which reached new highs in 2023 … projects,” DiNapoli said. “IDAs can provide benefits to the communities they serve through support to local …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Financial Condition (Chautauqua County) District officials have not effectively managed fund balance and have allowed unrestricted fund balance to exceed statutory …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases Municipal Audits
… the required number of quotes when purchasing goods and services. In addition, district officials did not have written agreements with four professionals for services totaling $27,048. For access to state and local …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsSyosset Central School District - Payroll (2018M-42)
… accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements District officials have established adequate procedures over the payroll function to ensure that compensation paid and benefits provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsSpencer-Van Etten Central School District – Information Technology (2021M-155)
… data was safeguarded. Audit Results District officials have generally taken adequate steps towards helping to ensure computerized data was safeguarded through managing … and audit recommendations were communicated confidentially to officials. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mFayetteville-Manlius Central School District – Professional Services (2020M-115)
… for professional services. Key Recommendation Continue to review and update the request for proposal (RFP) timetable … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mComptroller DiNapoli Statement on Rosh Hashanah
… Holy Days. “As families and communities gather together to celebrate, we have time to reflect on last year and look forward to the new … year. Rosh Hashanah is a time of sweetness and joy, and I would like to take this opportunity to wish all of my …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahLake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… Director and Loan Committee prepare loan status reports for the Board. Ensure that loans are properly enforced. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanState Agencies Bulletin No. 1988.1
… allow OMH to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in … one of the following titles must be paid at a rate of 2.5 times their regular rate of pay using one of the new Time … payments for employees eligible to receive overtime at 2.5 times their regular rate of pay: New 2.5x Earns Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19881-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1991.1
… allows OPWDD to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in … one of the following titles must be paid at a rate of 2.5 times their regular rate of pay using one of the new Time … payments for employees eligible to receive overtime at 2.5 times their regular rate of Pay: New 2.5x Earns Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19911-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991.2
… allows OPWDD to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in … one of the following titles must be paid at a rate of 2.5 times their regular rate of pay using one of the new Time … payments for employees eligible to receive overtime at 2.5 times their regular rate of Pay: New 2.5x Earns Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19912-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1988.2
… allow OMH to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in … one of the following titles must be paid at a rate of 2.5 times their regular rate of pay using one of the new Time … payments for employees eligible to receive overtime at 2.5 times their regular rate of pay: New 2.5x Earns Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19882-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1988.3
… allow OMH to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in … one of the following titles must be paid at a rate of 2.5 times their regular rate of pay using one of the new Time … payments for employees eligible to receive overtime at 2.5 times their regular rate of pay: New 2.5x Earns Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19883-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1991.3
… allows OPWDD to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in … one of the following titles must be paid at a rate of 2.5 times their regular rate of pay using one of the new Time … payments for employees eligible to receive overtime at 2.5 times their regular rate of Pay: New 2.5x Earns Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19913-pilot-program-establishing-temporary-overtime-rate-employees-certainVendor File Advisory No. 5
… to the new forms, where appropriate. AC 3237-S: New York State Substitute Form W-9 AC 3262-S: Add, Update or Delete … to be used by vendors to update their legal business name on the vendor file: AC3274-S: Update Vendor Name References: …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsTown of Roseboom - Long-Term Planning (2018M-115)
… officials have no long-term plans for funding equipment and infrastructure needs. The Town’s major pieces of … lives. Key Recommendations Develop long-term financial and capital plans to ensure financial resources are available … balance policy that establishes the levels of fund balance and reserves to be maintained. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Seeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-procurement-062624.pdfMental Health Training Component of the New York SAVE Act (2022-MS-1)
Determine whether the school districts (Districts) used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mental-health-training-component-of-the-new-york-state-save-act-2022-ms-1.pdf