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Opinion 92-28
… -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for library taxes) LIBRARIES -- Finances (issuance and payment of … for payment over by school district) SCHOOL DISTRICTS -- Library Appropriation (disposition of interest on investment …
https://www.osc.ny.gov/legal-opinions/opinion-92-28State Agencies Bulletin No. 1427
… Purpose To provide agency instructions for processing the 2015 SSU Uniform Cleaning and Maintenance … Police Benevolent Association, Inc. (NYSCOPBA) provides for a uniform allowance. In addition, a Governor’s Office of … in a separate check; therefore, there is no direct deposit for this payment. Eligibility Criteria Seasonal/temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1427-2015-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
Caledonia Joint Fire District Internal Controls Over Financial Operations 2013M350
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsCortland Enlarged City School District - Budget Review (B4-15-12)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … City School District, located in Cortland County, has a tentative budget for fiscal year 2015-16 of approximately … approximately $760,000. Using the remaining $1.2 million to fund other District expenditures is not an appropriate use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12CUNY Bulletin No. CU-431
… Purpose To inform agencies of a new Time Entry code and to explain the agency procedures for reporting rate increases, lump sum payments and adjustments for "miscellaneous earnings” Affected … effective 9/9/02, 9/9/03, 9/9/04, 9/9/05, 9/9/06, 3/9/07 and 3/8/08. Lump Sum Payments may be submitted in Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-431-retroactive-rate-increases-and-lump-sum-payment-supervisorCOVID-19 Pandemic Drove Record Medicaid Enrollment in 2021
… A record number of New Yorkers relied on Medicaid for health care in 2021, with … exceeding 7 million for the first time, according to a new report by New York State Comptroller Thomas P. DiNapoli. … A record number of New Yorkers relied on Medicaid for health care in 2021 with …
https://www.osc.ny.gov/press/releases/2021/12/covid-19-pandemic-drove-record-medicaid-enrollment-2021School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… District , Commack Union Free School District , DeRuyter Central School District , East Bloomfield Central School District , Fredonia Central School District , Glen Cove City School District , …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2CUNY Bulletin No. CU-596
This bulletin provides agencies instructions for processing the rate increases lump sum cash payments and adjustments for miscellaneous earnings
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-596-cuny-retroactive-rate-increases-and-lump-sum-cash-paymentCUNY Bulletin No. CU-545
To explain the procedures for reporting retroactive rate increases lump sum payments and adjustments for miscellaneous earnings to the agencies
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-545-cuny-retroactive-rate-increases-and-lump-sum-paymentsCity of Amsterdam – Budget Review (B20-5-8)
… appropriations by $298,382. The adopted budget includes estimated revenues for Federal aid, State funding for Aid and … for unanticipated costs. The adopted budget includes a tax levy of $6,047,472 which exceeds the allowable tax levy limit by $187,957. However, the Council adopted a …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8State Agencies Bulletin No. 1786
… uncashed check is an indicator that the check was issued in error. These checks need to be reversed to properly update … two (2) attempts to locate the employee and deliver or mail the check. The agency must attempt to mail the check to … of Taxation and Finance, Division of the Treasury, using Form AC 2714 (Undeliverable Payroll Check Report) at: NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… New York State Comptroller Thomas P. DiNapoli today announced results of the New York State Common Retirement Fund’s latest successful … season of corporate annual meetings, DiNapoli and the New York State Common Retirement Fund (Fund), filed 15 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesTown of Ripley – Town Clerk Collections (2024M-139)
… Determine whether the Town of Ripley (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … Our audit determined that the Clerk did not: Deposit 2023 tax collections totaling approximately $882,000 within 24 … totaling approximately $34,000. Accurately record the form of payment (cash or check) for 503 non-real property tax …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
New York State Comptroller Thomas P DiNapoli today announced that American Electric Power AEP one of the largest carbon emitters in the country has adopted new longterm targets for lowering greenhouse gas GHG emissions consistent with the Paris Agreements goals
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsSubmitting Payments for NYSLRS Members – Enhanced Reporting
… when the account will be debited. You can mail the form (address is on the form) or complete and scan the form and … you designate on your authorization form. If you need to change your bank account or email address, you must submit another Electronic Debit …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersEast Ramapo Central School District – Budget Review (B25-5-2)
… the significant revenue and expenditure projections in the District’s adopted 2024-25 budget were reasonable. … voters approved a 1 percent tax levy increase in June 2024, multiple factors led SED to direct the … tax levy, which was ultimately approved by the Board in August 2024. SED’s order noted that the District has faced …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) officials properly distribute foreign … Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the statute states that … to fire departments and companies for the use and benefits of the membership. Furthermore, in accordance with relevant …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112DiNapoli Releases Year-End and April Cash Reports
… Tax collections in April were more than $1 billion, or 17 percent lower, than … but $86.8 million higher than the projections included in the Enacted Budget Financial Plan released earlier this … decrease, sharper than expected, was primarily in Personal Income Tax (PIT) collections, where a number of …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsDiNapoli Releases April State Cash Report
… $1.8 billion pension payment made this year that was paid after April last year. Other significant increases include …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-report