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Opinion 2002-15
… for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a … that requires or permits monies for any given purpose to be raised from taxes levied only in the unincorporated … have concluded that a local government may not, pursuant to its home rule powers, exempt properties in that portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0The Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfSUNY Bulletin No. SU-299
… This Legislation authorized the creation of a new Tier 6 pension plan. ( Please refer to Payroll Bulletin No.1256 . ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-299-two-year-look-back-tier-6-suny-optional-retirement-planState Agencies Bulletin No. 1957
… Purpose The purpose of this bulletin is to provide agencies with instructions for … governing Educational Assistance Benefits and describing how the Educational Assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021DiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… energy goals, has made good progress on reaching its goals for distributed solar capacity and leveraged funds, but is … resources, is administered by the New York State Energy Research and Development Authority (NYSERDA) and aims to … areas that receive funding from ratepayers include: Market Development which consists of initiatives focused on …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsDual Employment
… OCFS sets and enforces policies; builds partnerships; and funds and provides quality services. As of May 1, 2012, OCFS …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1State Agencies Bulletin No. 1860
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsOpinion 2010-3
… of fire company as part of "definite sum"); (not subject to referendum requirements) TOWN LAW § 184: A fire protection … used in rendering fire protection services, loss or damage to fire equipment, and premiums for insurance coverage against such loss or damage (1989 Ops St Comp No. 89-51, at 116; 1989 Ops St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… bills and performs all recordkeeping functions with little or no Board oversight. The Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal … financial policies to assist in safeguarding Department funds, such as policies for cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialNew York Mills Union Free School District – Financial Management (2016M-107)
… Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which … not needed to fund operations due to operating surpluses, and consistently overestimated expenditures by almost $6.9 … the amount of unrestricted fund balance in a manner that benefits District residents. Develop and adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Indian River Central School District – Financial Condition (2016M-287)
… period July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns … and expenditure trends and the effect on fund balance. … Indian River Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287State Agencies Bulletin No. 1942
… Purpose The purpose of this bulletin is to provide agencies with new tools for … The employee’s paystub provides the total amount of each retroactive earnings code paid. Two new Locked Queries have been developed to assist agency review of retroactive pay in greater detail and explain how …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckOlean City School District – Financial Management (2016M-210)
Olean City School District Financial Management 2016M210
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Connetquot Central School District – Financial Condition (2015M-98)
… audit was to evaluate the District’s financial activities for the period July 1, 2013 through November 30, 2014. … with approximately 6,300 students. Budgeted appropriations for 2014-15 were approximately $177.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Oversight of Grants (Follow-Up)
… Purpose To assess the extent of implementation as of March 7, 2014 of the eight recommendations in our initial audit report, …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followFederal Income Tax Provisions Under The Tax Cuts and Jobs Act
In 2022 (the latest data available), there were over 159.6 million federal individual income tax filers nationally, 6.1 percent (9.8 million) of whom were New York residents.
https://www.osc.ny.gov/files/reports/pdf/federal-income-tax-provisions-under-the-tax-cuts-and-jobs-act.pdfMexico Academy Central School District –Financial Management (2016M-219)
Mexico Academy Central School District Financial Management 2016M219
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219State Comptroller DiNapoli Releases Audits
… verifying recipient sex offender status through DOH’s system, as required — consequently, auditors found Medicaid …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsNortheastern Clinton Central School District – Payroll (2016M-76)
… were overpaid by a combined total of $9,630 and one employee was underpaid by $551. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76