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Chautauqua County – Court and Trust Funds (2020-C&T-1)
… The County Clerk should maintain a court and trust fund register as required by law. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Town of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36DiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for … released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and … districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2%. School districts …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearState Agencies Bulletin No. 1947
… and 2021-2022 and includes April 1, 2019 PEF Salary Schedule , April 1, 2020 PEF Salary Schedule , and April 1, 2021 PEF Salary Schedule . Per the PEF Agreement, seasonal hourly employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefDivision of Housing and Community Renewal Bulletin No. DH-120
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated … inactive individuals who are 62 or older in the calendar year and active employees with the New York Retiree Indicator … will be submitted to SSA after the close of the 2021 tax year. It is important that agencies ensure the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-120-april-2021-and-april-2022-district-council-37-dc-37Division of Housing and Community Renewal Bulletin No. DH-131
… such as OT Override (Earnings Code OTT), Earnings Code ARO (Adj Retro Raise for OT and RCL) must be used to process … Interface (NPAY502) using the Earnings Code AJR , ARC or ARO : Earnings Begin Date: The first date included in the … date included in the adjustment Earn Code: AJR, ARC, or ARO Amount: Amount to be adjusted Comments: An explanation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-131-april-2023-and-april-2024-district-council-37-dc-37Unified Court System Bulletin No. UCS-296
… of service in their current grade during the fiscal year and have been rated at least “Satisfactory” to be … of at least “Satisfactory” for service during the previous year. Longevity Increment (Salary Plans NUC, UCO, UCS) … and includes the Action/Reason code used as well as the old compensation rate and new compensation rate. NHRP708 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-incrementsOpinion 88-47
… You ask whether a six-year statute of limitations would bar the enforcement of outstanding village tax liens for 1966 … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 93-8
… the debt limit prescribed by Local Finance Law, §104.00. For purposes of determining the amount of outstanding … variable rate debt which bears interest at rates and for periods specified at the time of issuance. Finally, if …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Comptroller DiNapoli: Positive Financial Indicators in Middletown
… revenue growth has outpaced other cities in the state, climbing more than 57 percent during that time. In 2012, the … property values are also relatively high when compared with those of many other cities, although they have dropped … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… or arrange for completing the contract should the original contractor default. In the event of a contractor default and surety takeover of a contract, as … New York State Vendor File information for the defaulted contractor to route future payments under the contract to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversIX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and needed, agencies must … for the project child budget journal are: Program = 99998 Account = 60801 Budget Reference Year = Current Year Activity … Program (this value will always be 99999); Fund; Account (Critical: this value will always be transactional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… to State Finance Law Section 40-a. ALRs anticipate future repayment from the recipient or future reimbursement from … made available for expenditure until a written repayment agreement is entered into by the agency, authority, fund or … to the State is expected. See Chapter XI, Section 2.B - Contract Prefixes . Agencies must then file a copy of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Auditors also found the library’s former president had unlimited access to the payroll system and routinely changed … including $1,071 in regular pay, $623 for vacation time, $2,971 for sick time and $220 for holiday leave. The audit … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsTransformation of the MTA
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) established a working plan for implementing Transformation with completion dates and the savings to be achieved. We also determined whether MTA … To determine whether the Metropolitan Transportation Authority established a …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaCollege Readiness (Follow-Up)
… of students whom it has determined to be college ready has continuously lagged. For example, in 2019, while … citywide graduated, only 57% were considered college ready. In 2024, 83% of high school students citywide … college ready. In general, college readiness refers to the set of skills, behaviors, and knowledge a high school student …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followManagement of Unexpected Delays and Events During Winter 2017-18
… An estimated 9.2 million riders were inconvenienced by trains that were late, canceled at the terminal before … achieved in January 2017. In January 2018 alone, 3,333 trains were canceled, partially canceled, or were late … were effectively used to move passengers. Late or canceled trains during the 11 events reviewed directly impacted 745 …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Capital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans and … April 1, 2012 through December 23, 2015. Background The Ogdensburg Bridge and Port Authority (Authority), created in … and commerce facilities in the State’s North Country: the Ogdensburg-Prescott International Bridge (Bridge); the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceLicensing and Monitoring of Proprietary Schools
… Data Survey (OEDS). The OEDS is included in each school’s catalog, which is provided to prospective students to guide …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schools