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State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of Frontier Central School District , Iroquois Central School District , Orchard Park Central School District , Port Jefferson Union Free …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… on Wall Street in the investment banking division at JPMorgan. He graduated cum laude from Morehouse College and …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsCUNY Bulletin No. CU-456
… of a new Time Entry code and to provide instructions for payment of the CUNY ECP Vacation Exchange Program. … Section 12.2 of the Terms and Conditions of Employment for Staff in the Executive Compensation Program provides for Executive Compensation (ECP) staff members to exchange up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-456-cuny-executive-compensation-programecp-vacation-exchangeVI.3.A Overview – VI. Budgets
… by various State statutes, depending on the type of transfer being performed. State Statutes State Finance Law … movement of budget authority for the State University of New York (SUNY) appropriations. Education Law Article 125, … Type Guidance: On the Budget Header tab of all Budget Transfer and Interunit Budget Transfers, the Budget Entry …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewDetermining the Ex-spouse's Share – Divorce and Your Benefits
… example, if the member accrued 18 years of service while married and retires with 30 years of total service: 1. 18 years of service credit earned while married = 60% (marital share) 30 years of total service …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareTown of Lewis – Transparency of Fiscal Activities (S9-25-31)
… the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 844, Town officials budgeted a total of $1.1 million for the general fund and highway fund appropriations in … Board members did not maintain supporting documentation for the audit work performed or identify cash receipts and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Comptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… business, and government customers. We are grateful to the whistleblower who helped bring this illegal conduct to light … of the civil settlement, which can be found here . After a whistleblower filed an action pursuant to the qui tam … The Attorney General expresses her appreciation to the whistleblower, without whose information the misconduct might …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actOpinion 88-61
… wait until the last minute to pay their taxes to do so by registered or certified mail, and, when so doing, to make … of proving timely payment by producing a receipt from a registered or certified mailing and that when such receipt is … A certificate of mailing is not the equivalent of a registered or certified mail receipt and is issued by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 99-2
… perform work in connection with the construction of a town salt storage shed. Purchases of materials and supplies for … bidding requirements for the construction of a town salt storage shed. You ask whether it would be a violation of … public advertisement for sealed bids. Construction of a salt storage shed clearly would constitute public work for …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… as the dissolved fire protection district. (2) There is no authority for a fire district to establish a scale of … zones in which the rate of tax for fire district purposes is different from the rate for other zones or for the portion … that certain fire district taxpayers own multiple parcels is not a sufficient reason, pursuant to the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8English Language Learners Programs
… Learners as required. The audit covered the period from July 2019 through November 2023. About the Program According … English-proficient peers, as demonstrated through lower test scores and lower graduation rates. 1 Ensuring that … and grade levels. These nine school districts enrolled 7,317 ELLs entitled to bilingual education; however, 5,632 …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsImplementation of the Dignity for All Students Act
… of Education (DOE) is ensuring that Dignity for All Students Act (DASA) incidents are reported properly and … goal of providing public elementary and secondary school students in New York State with a safe and supportive … involving all parties within a school community (i.e., students, staff, parents). The school principal or designee …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actState Agencies Bulletin No. 1921
… 2021, which implements the 2015-2019 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc (PBA), provides for the change in the calculation … Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Comptroller DiNapoli Releases Audits
… Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State Dental Insurance Program. To … Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance … or whose property they might damage as a result of an accident. The Department of Motor Vehicles is responsible for …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… local government and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of … for garbage collection user fees, $177,000 for the sale of real property, $350,000 for ambulance charges, … Development Agency (WCIDA) – Payments in Lieu of Taxes (PILOT) WCIDA officials ensured PILOTs they calculated were …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsPower of Attorney
… Overview The NYSLRS Special Durable Power of Attorney (POA) document allows someone else, referred to as … transactions. You may choose to designate a power of attorney in case of emergency, hospitalization or unexpected … if you don’t understand a letter you received. A Power of Attorney is a powerful document. Once you appoint someone, …
https://www.osc.ny.gov/retirement/members/power-attorneyOpinion 99-5
… discussed in the opinion. LIBRARIES -- Contracts (by school district with cooperative library system) SCHOOL … library system) EDUCATION LAW, §§255, 256, 259: A school district may enter into a contract pursuant to section … library services will be provided to residents of the school district by the member libraries of the cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5VI.1.A Budgetary Chartstrings – VI. Budgets
… the foundation of the SFS and provides the State with an organized structure for identifying financial transactions. … The Statewide Department KK Tree (KK_SW_DEPT) is organized in the following manner: Level 1 : Total State … The Statewide Department Reporting Tree (RPT_SW_DEPT) is organized in the following manner: Level 1 : Total State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … Fire District , and the Town of Stony Point . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-311
… 11/04/2022, issued by the Office of Court Administration (OCA) Payroll Operations, authorizes the December 2022 … Payment); and Be in an eligible title (refer to the OCA memorandum for a list of eligible titles); and Have a … Earn Code: UBA Amount: $600.00 – NU S9 OSC will notify the OCA when processing is complete, so agencies can begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-311-december-2022-uniform-and-equipment-uniform-allowance-and