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State 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/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Unified Court System Bulletin No. UCS-324
… Graded Non-Judicial Employees Bargaining Unit 86, 88, and CT Background Chapter 1 of the Laws of 2023, which … in graded positions in Bargaining Units 86, 88 and CT. In addition, employees must have completed eight years or … positions in bargaining units other than 87, 86, 88 and CT or where the resultant salary is less the maximum of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentState Agencies Bulletin No. 1969
… Purpose The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the 2021 Year End Adjustments for Members of the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2008
… Employees in the Professional, Scientific, and Technical Services Unit – BU05 with an increment code of 1976-2017, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… Coalition project manager David Decker was arraigned today on a 22-count indictment for using his position to … Coalition project manager David Decker was arraigned today on a 22count indictment for using his position to …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeDiNapoli Finds Schools Falling Short on Emergency Planning
… and violent incidents. My auditors looked at a sample of big and small schools in urban, suburban and rural settings. …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningOversight of Contract Expenditures of Phoenix House New York
… a nationally recognized and accredited behavioral health care provider that specializes in the treatment and prevention of … reimbursement for an additional $851,428 in personal service expenses and $169,856 in other than personal service …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkProhibits Campaign Contributions During an Active Procurement
… directly or indirectly, any contribution to a statewide elected official, a candidate for a statewide elected office, or their authorized political committee, … directly or indirectly any contribution to a statewide elected official a candidate for a statewide elected office …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementCity of Rensselaer – Accounting Records and Reports (2023M-26)
… and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial … accurate or timely accounting records. As a result, the reports the Council received were not sufficient to allow the Council … Determine whether the City of Rensselaer City officials maintained complete …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Opinion 90-58
… to sell individual insurance policies to village employees and service these policies. General Municipal Law, Article 18 … seq .) governs conflicts of interest of municipal officers and employees (see General Municipal Law, §800[4], [5]). … who has any such duties (General Municipal Law, §801), and none of the exceptions contained in article 18 are …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 90-31
… discussed in the opinion. PUBLIC MEETINGS AND HEARINGS -- Voting Procedures (authority to allow act by majority of quorum) LOCAL LAWS -- Voting Requirements (authority to allow act by majority of …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Town of Perth – Supervisor’s Records and Reports (2024M-149)
… Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records or provide adequate financial … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Opinion 89-11
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … pay all or a portion of the tax to the department of which it is part. As previously noted, however, sections 9104 and …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… New York state continues to have high levels of foreclosure activity with new foreclosure filings remaining significantly higher than … today by State Comptroller Thomas P. DiNapoli. “The foreclosure crisis is far from resolved, and there are still … New York state continues to have high levels of foreclosure activity with new foreclosure filings remaining …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 93-2
… in village) VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, … Law, §9-912 authorizes a village board, on its own motion, to hold a referendum on a proposition to change the month of the general village election at either …
https://www.osc.ny.gov/legal-opinions/opinion-93-2DiNapoli: Local Sales Tax Collections Up Slightly in May
… reflects reported sales by vendors. The next quarterly numbers (for April to June) will be available in July. Table …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … Tax Relief and Property Tax Relief, collectively referred to as credits) processed by the Department during the period … examination period, the Department approved and submitted to our Office nearly 7.7 million refunds for payment totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxState Agencies Bulletin No. 2065
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase and a one-time adjustment to recoup retroactive dues for employees represented by … Bargaining Units 61 (Code 202) will increase from $35.97 to $40.47 for full-time employees and from $19.70 to $21.95 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… in New York state increased by 11.9% in July compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … totaled $1.8 billion, up $188 million as compared to July of last year. “Statewide local sales tax collections …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyTupper Lake Central School District – Records and Reports (2021M-14)
… reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … 60 of the 292 journal entries for 2019-20 were recorded during each year. Properly account for and close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14