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Comptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
Comptroller DiNapoli Attorney General Schneiderman and Acting Tax Commissioner Manion announced a settlement with K3 Learning Inc fka Metropolitan Preschools Inc and its president and owner Michael C Koffler together with his sons and Sunshine Development School
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… millions by New York City to provide summer jobs and after school programs for youth, violated its contract by charging … cultural experiences and sports/recreation activities when school is not in session. Providers, such as Ridgewood, get … millions by New York City to provide summer jobs and after school programs for youth violated its contract by charging …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsOpinion 88-57
… on the issues discussed in the opinion. WATER RENTS -- Rates (schedule of rates may include a classification under which low income … of a water district, may establish a schedule of water rates including a classification under which senior citizens … of a water district may establish a schedule of water rates under which senior citizens who meet certain income …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 96-16
… of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town … When all of the property or facilities of the district is sold, the proposition submitted to referendum must also … 141; 1986 Opns St Comp No. 86-53, p 84; see also Municipal Home Rule Law, §10[1][ii][d][3]). Accordingly, since the town …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Oversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDivision of Housing and Community Renewal Bulletin No. DH-16
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Date(s) Paychecks dated 5/04/05 Background Chapter 9 of the Laws of 2005 implements the agreement between the State of New … To inform agencies of OSCs automatic processing and to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… rates of more than 14%. Divisions within Social Services, Education, Parks and Recreation, Homeless Services, and … of more than 20%. This means services for child support, early childhood education, park facility maintenance, and help for …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionDiNapoli Op-Ed: Corporate America Needs to Come Clean on AI's Impact on Jobs
… in our state pension fund’s portfolio, including many like Amazon, Salesforce, Meta and Pinterest that have pursued …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-op-ed-corporate-america-needs-come-clean-ais-impact-jobsState Agencies Bulletin No. 2002
… leave of absence so long as the employee continues to care for the DHSES canine. Employees can only be paid for … to canine handler duties and bears responsibility to care for a DHSES canine outside of regular working hours. The … current pay period. These payments will continue until the agency submits a new transaction including an End Date. In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationState Agencies Bulletin No. 1698
… issued by the Division of the Budget in Title 9, Parts 154 and 155 of New York Codes, Rules, and Regulations … and Reporting Manual items G-200 and G-205 . NYCRR Part 154 establishes moving expense regulations for … business. The mileage must be measured by the shortest highway route between the two places of residence. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseState Agencies Bulletin No. 2129.2
… with a Comp Rate Code of FEE, the agency must determine what percent of the employee’s obligation was completed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21292-civil-service-employees-association-csea-non-pensionable-lump-sumState Agencies Bulletin No. 1414
… Salary Increase: Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1414-managementconfidential-mc-first-2-parity-increase-effective-july-2015State Agencies Bulletin No. 1757
… 2019 PEF Performance Advances and provide instructions for payments not processed automatically. Affected Employees … Agreement between the State of New York and PEF, provides for a payment of performance advances in September to … date based on the 04/01/2018 Salary Schedule are eligible for the September 2019 PEF Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1757-september-2019-public-employees-federation-pef-performance-advances-andXI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… contract must establish a policy addressing gender-based violence in the workplace and include required certification … Violence and the Workplace | Office for the Prevention of Domestic Violence . Guide to Financial Operations REV. 11/12/2025 …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceWheelerville Union Free School District – Fund Balance (2016M-9)
… our audit was to review the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.4 million. … funded the capital reserve with no established plans for it. Key Recommendations Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Babylon Union Free School District – Financial Condition (2016M-32)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112 million. … District’s reserves without calculations or justifications for the funding levels in the reserves. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Town of Butternuts – Accounting and Reporting (2016M-323)
… our audit was to examine the Town’s financial operations for the period January 1, 2015 through June 24, 2016. … Supervisor and four Board members. Budgeted appropriations for 2016 for the town-wide and town-outside-village funds totaled … of our audit was to examine the Towns financial operations for the period January 1 2015 through June 24 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for the period July 1, 2009 through … year totaled approximately $3.4 million. Key Findings The Tax Collector recorded $94,713 in cash collections but … collected. Key Recommendations Provide oversight of the tax collection process, including reviewing cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Greenville Fire District – Capital Reserve (2014M-64)
… five-member Board of Fire Commissioners, is located in the Town of Greenville in Orange County. The District is a district corporation of … were $569,444. Key Findings The District accumulated funds in its capital reserve in excess of the amount originally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Garrison Union Free School District – Financial Condition (2016M-108)
… The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, … Key Findings The District overestimated appropriations in the adopted budgets from 2010-11 through 2014-15. … limit. District officials retained excessive balances in four reserve funds. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108