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Comptroller DiNapoli Releases School District Audits
… board’s meeting minutes. Medina Central School District – Tax Collection (Genesee County) The tax collector did not maintain complete, accurate and timely … officials did not provide sufficient oversight of the tax collection process. Auditors also found that the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Auditors found control weaknesses in the community hall rental process. Documentation of compliance with the … with the Office of the State Comptroller. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1078
… transactions via the secure portion of the plan website at www.nysdcp.com at a later date. Employees should monitor the plan website or newsletter for future announcements regarding this … a weekly file as submitted by the plan’s third party administrator, Nationwide Retirement Solutions (NRS). Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who … To explain the General Checking Account bank change from Key Bank to Fleet Bank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksNewspapers Available for Notice of Unclaimed Funds Publications
… Provided for compliance with New York State Abandoned Property Law, not for compliance with any … Nassau County Suffolk County Foreign Languages Chinese Greek Korean Spanish Yiddish World Journal 141-07 …
https://www.osc.ny.gov/unclaimed-funds/reporters/newspapers-available-notice-unclaimed-funds-publicationsState Agencies Bulletin No. 2337
… Differential (GEO) and/or Occupational Pay Differential (OPD): Agencies must review employees receiving GEO and/or OPD to determine if employees’ GEO and/or OPD pay needs to be updated as a result of the April 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2337-april-2025-civil-service-employees-association-csea-3-salary-increaseOpinion 91-16
… opinion. OFFICIAL NEWSPAPER -- Fees (not based on agate measurement for publication of notice of unredeemed land) … based upon the actual line count, rather than upon agate measurement. If the notice involves tabular matter, the … Tax Law, §1014 should be calculated on the basis of agate measurement or actual line count. Real Property Tax Law …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 88-70
… to improve the city water or sewer systems. However, bond resolutions or expenditures from capital reserve funds … adopt a local law requiring that, with two exceptions, all bond resolutions or those bond resolutions authorizing the issuance of bonds for such purposes or amounts as may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 92-31
… to that described in former section 89(71) (1979 Opns St Comp No. 79-383, unreported; 1978 Opns St Comp No. 78-559, unreported; see also Municipal Home Rule … No. 92-F5; 1992 Atty Gen Inf. Opn No. 92-56; 1955 Atty Gen 181; cf . Opn No. 80-671, supra ; 1977 Atty Gen 42). October …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Comptroller DiNapoli Releases Municipal Audits
… The town is currently experiencing severe fiscal stress. Cash on hand as of Dec. 31, 2014 was insufficient to meet the … were identified in a previous audit. However, interfund advances reported in the town’s annual financial report … program and does not actively enforce the repayment of loans that become delinquent. The city donated two real …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… must be approved by OSC. It also provides general policies and procedures for submission of contract-related … transactions in the Statewide Financial System (SFS) and obtaining OSC’s approval where needed. This section … to OSC Review Timely Submittal of Contracts Submission and Retention of Bids/Proposals Multiyear Contract Renewals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… A summary of ALR annual activity is reported in Schedules 10-13 of the State’s Cash Basis Annual Report on State Funds. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… with the retirement (i.e., permanent removal from service) of a tangible capital asset. A government that has … in the current year If the asset was retired from service in the current year, any amounts that remain to be … associated with the retirement ie permanent removal from service of a tangible capital asset …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… of Health (Department) made Medicaid mainstream managed care premium payments on behalf of individuals who had … funded program that provides a wide range of health care services to those who are economically disadvantaged and/or have special health care needs. The Department administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyOpinion 92-35
… Law (RPTL), §987 requires town tax collecting officers to mail to the county a notice of unpaid taxes with respect to … RPTL, §987 requires local tax collecting officers to mail a notice of unpaid taxes 1 , subsequent to the … Tax Law RPTL 987 requires town tax collecting officers to mail to the county a notice of unpaid taxes with respect to …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Oversight and Enforcement of the Rechargeable Battery Law
… and safety when improperly managed at the end of their service life. These metals can pollute lakes and streams … Department has not effectively monitored manufacturer or retailer compliance with the Law. Although C2R has provided … fines or penalties have been issued to a manufacturer or retailer, and the Department has never submitted the required …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawState Agencies Bulletin No. 2118
… Purpose: The purpose of this bulletin is to explain OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected Employees: All … existing row on the Job Data page with an effective date of 03/30/2023 (Administration) and 04/06/2023 (Institution). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024State Agencies Bulletin No. 2213
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the Non-Leap Year Factor Change for Fiscal Year 2024-2025. … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the NonLeap Year Factor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025SUNY Bulletin No. SU-365
… derived biweekly earnings, such as Earnings Codes ALR and CHS , provided no row already exists on the Additional Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57