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Opinion 94-26
… or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments … TAXES AND ASSESSMENTS -- Assessments (limitation on in BID) TOWNS -- Powers and Duties (establishment of BID … or more villages, the limitation on district assessments in section 980-k is computed with reference to general town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Management of Selected Special Revenue Funds
… raised primarily through the sale of distinctive license plates in support of the specific causes. More recently, the … As the following chart shows, the distinctive license plates and license application check-off box have generated … to effectively promote the respective distinctive license plates of each fund, as well as the State’s ability to accept …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsLicensing and Monitoring of Proprietary Schools
… Objectives To determine whether the State Education Department’s … is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately … To determine whether the State Education Departments Bureau …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsEnforcement of Article 19-A of the Vehicle and Traffic Law
… comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces its requirements. Our audit covered … legislation to amend the New York State Vehicle and Traffic Law. Article 19-A: Special Requirements for Bus …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawState Agencies Bulletin No. 2354
… of Correction Officer Trainee, Correction Officer Trainee Spanish Language, Correction Officer, Correction Officer Spanish Language, Correction Sergeant, or Correction Sergeant Spanish Language. Employees in a position represented by BU61 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… could not determine whether deposits were generally made in a timely manner. Auditors reviewed 29 deposits totaling … precluded them from determining whether deposits were made in a timely manner. Another 34 entries totaling approximately … have the correct form of payment (cash or check) listed in the collection records and 26 entries totaling …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… reported the condition of court and trust funds to the State Comptroller as prescribed by statute. Auditors … Documents from 2015 through 2020 were filed with the State Comptroller’s Office between 296 and 2,092 days late. … written procedures to help adequately secure PPSI. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two … (Nassau County) The treasurer did not perform his duties in accordance with statutes. Instead, the village clerk … clerk and board members, despite there being no authority in village law for them to sign checks. In addition, the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… by law. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… Village of Hastings-on-Hudson , Town of Marlborough , New Hyde Park Fire District , Town of Red Hook , Rockland County , … for water and sewer late penalties in 2017 by $8,654. New Hyde Park Fire District – Payroll (Nassau County) The board … Village of HastingsonHudson Town of Marlborough New Hyde Park Fire District Town of Red Hook Rockland County City …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-734
… page using the Action/Reason code of Pay Rate Change/CSL (Cor Sal) for eligible annual salaried employees who are … rows using the Action/Reason code of Pay Rate Change/CSL (Cor Sal) with the salary that corresponds to the new step on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalDiNapoli Releases Budget Review for City of Buffalo
… budget shortfalls, and now that money is gone and there’s no extra cushion left to help balance the proposed 2026-27 … projected spending for the 2025-26 fiscal year. A real property tax increase of $46.1 million is included in the proposed …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloTown of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … the Supervisor were not complete, accurate and reliable. In addition, the Supervisor did not prepare and file the 2020 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Oversight of Language Access Services
… at VRI rates, which are higher, and some services for Spanish were billed at higher “Other Languages” rates. One …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesState Comptroller DiNapoli Releases School District Audits
… contained information that was not adequately safeguarded. Wappingers Central School District – Professional Services …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… recreation, historic preservation, and waterfront and community revitalization. NHT issued its own stand-alone, … improve to minimize the risks associated with unauthorized access to its systems and data. Due to the confidential … after actions taken by a Division representative during an interview required executive involvement from both OSC and …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsPrivacy and Security of Student Data
… Department of Education, is the largest school district in the United States. NYCPS is considered one district for State Education Department (SED) reporting purposes. In school year 2024–25, there were approximately 1,600 … automates the collecting and reporting of student data. In total, ATS holds approximately 5 million records collected …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataOpinion 96-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment … and townwide portions of the general fund. This is in reply to your inquiry concerning the payment of a judgment …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… purpose include: Gifts and donations to private entities in violation of the New York State Constitution, Article … if sufficient budgetary appropriations are not available. In many cases, the availability of appropriations is verified … of the purchase order or the accounts payable software. In other units (especially small units), it may be necessary …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingState Agencies Bulletin No. 2370
The purpose of this bulletin is to provide processing instructions to agencies for entering the new Signon Bonus payments for eligible employees at DOCCS
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2370-new-sign-bonus-eligible-employees-department-corrections-and-community