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Opinion 92-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … with a time-frame set forth in section 987(1), " to each owner of real property upon which taxes remain unpaid on the … or lead to absurd results, should be avoided" (McKinney's Statutes, §145, pp 294-295). Thus, courts generally will …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … the 2020-21 school year by September 15, 2020 per New York State Education Department (SED) regulations. Only …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newXV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March 31, the State Fiscal Year, for all Business Units, including those which operate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodCUNY Bulletin No. CU-782
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … Rate Assistant Chief Architect TG $37.01 Assistant Chief Engineer TG $37.01 Broadcast Associate (FT & H) SJ $35.01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseDiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… million in Israel bonds offered by Development Corporation for Israel, New York State Comptroller Thomas P. DiNapoli … with the immediate response across many U.S. states during this crucial period for the Jewish state,” said Israel Bonds … investments represent the most powerful and direct way to stand with the State of Israel and its people.” Israel Bonds …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsUnified Court System Bulletin No. UCS-321
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 UCS Increments and Longevity Increments and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-321-april-2023-state-new-york-unified-court-system-ucs-incrementsState Comptroller DiNapoli Releases State Audits and Examinations
… 10 of the 11 SBHCs sampled had shortages in various medication categories with one school having an unexplained …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North … Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, five … not received $652,054 in State aid they were entitled to for the project, and two districts received $916,278 in aid …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectTown of Owasco – Financial Management and Procurement (2021M-70)
… report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund … in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did not effectively …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70State Contract and Payment Actions in January
… $140.4 million under the Child Care Stabilization Grant to childcare providers to help cover unexpected business costs … that providers may continue to provide care. $347,000 to childcare providers for the Essential Worker Scholarship … pharmacy benefit services for the Empire, Excelsior and Student Employee Health plans. $30.7 million to Beacon Health …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State. These responsibilities are provided in Article …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… “School officials need to verify time records and keep an eye on employees. I thank District Attorney Sedita for his … from the IT and plant departments who work at the service center; Have field employees maintain time records indicating …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianReview of the Enacted Budget: State Fiscal Year 2021-22
… years. $938.6 million for Universal Pre-Kindergarten (UPK), an increase of $142 million from SY 2020-21, including … A separate $15 million will go to competitive grants for UPK expansion, for a total of $105 million. $8.3 billion in …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Lake Pleasant Central School District – Claims Auditing (2021M-202)
… the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by … the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units related to the … processed against the wrong purchase order when funds are still active. Paying against the wrong purchase order will impact the available purchase order balances for the two purchase orders …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… XII, Section 9.C - Reissuing or Cancelling a Vendor Check of this Guide. The Department of Taxation and Finance, Division of the Treasury will cancel the check and the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… Water Superintendent Rodney Peets was arraigned in Wayne County today on charges of offering a false instrument for … Office, the New York State Police, and Acting Wayne County District Attorney Christopher Bokelman, State … fight public corruption." To date, DiNapoli’s audits and investigations have led to over 150 arrests and the ordered …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… released a report that found: The Central New York and North Country regions had the highest percentages of districts in fiscal stress. High-need urban/suburban districts show the highest rate of …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressOpinion 91-42
… investment of department funds and village funds); (gift of department funds to village subject to condition … MUNICIPAL HOME RULE LAW, §10[1][i]; VILLAGE LAW, §4-408: A village and its fire department may not agree to transfer … custody of moneys presently held by the fire department for the acquisition of firefighting equipment. The moneys …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 94-1
… Corp. v County of Suffolk, 71 NY2d 91, 524 NYS2d 8; Con Ed v Town of Red Hook, 60 NY2d 99, 468 NYS2d 596). The … (Albany Area Builders Association, supra; Jancyn, supra; Con Ed, supra; see also 1990 Opns St Comp No. 90-39, p 88; …
https://www.osc.ny.gov/legal-opinions/opinion-94-1