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State Agencies Bulletin No. 2323
… in Bargaining Unit 61 and Bargaining Unit 91 who have a Payroll Status of Active, Leave With Pay or Leave of Absence … (A), 04/03/2025 (I) or the date employee returns to the payroll Annual Addl Earnings: LOC = $4,623 LMH = $1,846 CCP … (A), 04/03/2025 (I) or the date employee returns to the payroll Annual Addl Earnings: LOC = $3,400 LMH = $1,650 CCP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2323-april-2025-increases-location-pay-and-location-mid-hudson-pay-commandState Agencies Bulletin No. 2322
… of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay and … Goal Balance: Leave Blank Control-D Report Available After Processing: The following Control-D report will be available after processing of the automatic increases: NHRP703 - Mass Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityDiNapoli: Former Riverside Treasurer Embezzles $80K
… stole more than $80,000 in taxpayer funds through extra pay, pocketing cash and using the village’s credit card for personal purchases, according to an audit released … allowed the treasurer to process payroll, make purchases, pay bills, write checks and collect and deposit moneys with …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kSchool Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… District , Harpursville Central School District , Indian Lake Central School District , Johnstown City School District … District , Sullivan West Central School District , Tupper Lake Central School District , Wayland-Cohocton Central …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2State Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… the state has tightened oversight of this important service and these changes will save millions of dollars," … program statewide: LogistiCare Solutions LLC and Medical Answering Services LLC. These companies were reimbursed …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsOpinion 92-21
… in criminal cases (Hon. Frank C. Moore, Memorandum to the Gov. Thomas E. Dewey, re: Senate Patro. 141, Pr. 141, …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 92-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … park facility) REFERENDUM - Permissive (need for when town leases land for recreational trail) TOWN LAW §§81,220: A … trail would constitute a park for the provisions of law relating to the holding of a referendum upon the …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-55
… for private purposes (1983 Opns St Comp No. 83-79, p 93; 27 Opns St Comp, 1971, p 110; cf . General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 93-15
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual audit of by … 88-76, p 145; 1980 Opns St Comp No. 80-340, p 101). Public libraries are, for most purposes, fiscally autonomous from … the Education Law contains certain requirements for public libraries to report to the State Education Department (see …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 95-17
… consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to … enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It is well settled, however, that …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 95-15
… discussed in the opinion. LIBRARIES -- Taxes (authority of school district to charge public library with proportionate … AND ASSESSMENTS -- Refunds and Chargebacks (authority of school district to charge public library with proportionate … REAL PROPERTY TAX LAW, §§556(6)(a), 726(1)(c), 734(1): A school district making a real property tax refund …
https://www.osc.ny.gov/legal-opinions/opinion-95-15DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… a record $51.7 billion, $3.1 billion more than the city’s forecast at the beginning of the year, contributing to a $3.6 … increase reserves and to help balance the FY 2016 budget. Over the years, the city’s conservative approach to … external events, such as recent developments in Greece and China, and changes in federal monetary policy, could impact …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthState Comptroller DiNapoli Statement on Enacted State Budget
… It is welcome news that the Governor and the Legislature have … as important criminal justice reforms and other programs to help New Yorkers. Still, the budget was late and provided … of the details. The budget does not include needed reforms to the state's procurement practices to better ensure …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetOtisco Fire District – Financial Activities (2025M-42)
… 4, 2025 Understanding the Program The Board is responsible for the general management and control of financial … as the District’s chief fiscal officer and is responsible for receiving and disbursing District funds, maintaining … 1 that identified certain conditions and opportunities for the Board’s review and consideration. We returned to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Opinion 91-31
… MUNICIPAL FUNDS - Town Charges (costs of rabies treatment for individual injured within the town) PUBLIC HEALTH LAW, … Public Health Law, §2144 to reimburse a private hospital for expenses incurred in the treatment of an individual who … by statute to pay bills submitted by a private hospital for treatment of an individual who had come into contact with …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… track, inventory and safeguard information technology (IT) assets acquired or in use during the audit period? Audit … the Program Schools purchase a wide variety of IT equipment, such as interactive displays and desktop … assets can make up a significant portion of a school’s IT asset inventory, in both value and quantity. The cost of …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… West Sparta Independent Volunteer Fire Department Company Number 1, Inc. (Department) Board of Directors (Board) … before or after they were paid to help ensure that all 230 claims 2 totaling $260,823 were properly supported and for … change, and redeposited after the event’s end. 2 These claims were paid from January 1, 2023 through December 31, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… damaged ceilings and walls, water leaks, and missing smoke and carbon monoxide detectors. Auditors identified over … Their full response is included in the final report, which can be found at: … To read a report detailing DiNapoli's previous audits of the supportive …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… various authorities. In addition, billions of dollars in settlement funds and other resources dedicated to various … Investment Fund (DIIF), of $6.4 billion associated with settlement funds received over the past two fiscal years. The … including $120 million from non-recurring monetary settlement resources, and creates authorization for projects …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andDiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… to do a better job of overseeing court-ordered treatment for individuals under Kendra’s Law to ensure that needed … to allow court-ordered Assisted Outpatient Treatment (AOT) for individuals with serious mental illness that pose risks … history meets a set of criteria. The law is named for Kendra Webdale, who was killed when she was pushed in …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-law