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State Comptroller DiNapoli Releases Municipal Audits
… treasurer over-reported fund balance from 2017 through 2019 by more than $200,000, and the council did not receive … balance declined by 52% to about $244,000 at the end of 2019, and officials had to rely on loans for cash flow. …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … $466,960, but could not provide documented evidence for how or why those vendors were selected. Iroquois Central … that was not used. Because the district did not actually use the appropriated fund balance, it actually exceeded the 4 …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsVI.3.A Overview – VI. Budgets
… Budget Transfers are the movements of authorized budget amounts from one appropriation to … governed by various State statutes, depending on the type of transfer being performed. State Statutes State Finance Law §51 governs the movement of budget authority for interchange transactions except as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewDetermining the Ex-spouse's Share – Divorce and Your Benefits
… According to New York State law, pension benefits earned during a marriage are marital assets … event of a divorce. A member and ex-spouse may establish a pension benefit distribution. The most common equitable distribution formula for a public pension was established by the State Court of Appeals in …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareTown of Lewis – Transparency of Fiscal Activities (S9-25-31)
… of the State Comptroller (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of … forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To help promote …
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
… State Comptroller Thomas P. DiNapoli and Attorney General Barbara D. Underwood today announced the criminal conviction of Morgan Fuel & Heating Company, Inc., which conducts business as Bottini … divert credit balances belonging to individual, business, and government customers – including local school districts, …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actOpinion 88-61
… a petition for redetermination under the Internal Revenue Code [IRC]. The IRC provides that if any document is required … Jane Sullivan, Receiver of Taxes and Assessment Town of La Grange …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchase of materials and supplies for construction work performed by … competitive bidding requirements for the construction of a town salt storage shed …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… the State Comptroller to the Counsel to the Governor, for Assembly 682, May 16, 2000). 2 Note that if the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8English Language Learners Programs
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsImplementation of the Dignity for All Students Act
… Purpose To determine whether the New York City Department of Education (DOE) is ensuring that Dignity for All Students … Background DASA took effect on July 1, 2012 with the goal of providing public elementary and secondary school students … buses, or at school functions. DASA expanded the concepts of tolerance, respect for others, and dignity to include an …
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 Municipal and School Audits
… and wastewater funds. The 2026 budget includes a proposed tax levy increase of $198,675 (2%) which will exhaust 86.37% of the city’s constitutional tax limit. As a result, the city’s ability to raise taxes … unrestricted fund balances, the board overrode the tax levy limit each year and adopted budgets that increased …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… emergency response plans. A prior audit, issued in June 2019, determined that DOE could improve its compliance with …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-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
… -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and Duties (authority to contract … Concerning a proposed contract for library services between a school district and a cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5VI.1.A Budgetary Chartstrings – VI. Budgets
… viewed online in SFS via the navigation: SFS Financials > Tree Manager > Tree Viewer For additional instruction on this topic, visit … - Federal 25000-29999 Capital Project 30000-39999 Debt Service 40000-49999 Enterprise 50000-54999 Internal Service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsUnified Court System Bulletin No. UCS-311
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2022 Uniform Allowance and Uniform Blazer … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-311-december-2022-uniform-and-equipment-uniform-allowance-andState Agencies Bulletin No. 2149
… 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between the State of New York and PEF, … year 2023-2024 and includes the April 1, 2023 PEF Salary Schedule . Effective Dates: The April 2023 PEF Retroactive … dates and check dates: Pay Cycle/Pay Period Type 2023 Payment Effective Date Check Date Administration/10 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2149-april-2023-public-employees-federation-pef-retroactive-salary-increaseState Agencies Bulletin No. 2165
… an adjustment. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit (BU05) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2165-public-employees-federation-pef-2023-non-pensionable-lump-sum-payment