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DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… districts are not effectively limiting access to student grading systems. The districts typically lacked proper …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… New York state continues to have high levels of foreclosure activity with new foreclosure filings … continue efforts to help homeowners and stem the spread of foreclosure-induced blight.” Foreclosure filings rose … filings declined as new court rules were issued requiring lenders to affirm their claim to the property. Since reaching …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 90-58
… This opinion represents the views of the Office of the State Comptroller at the time it was … issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to village employees) GENERAL MUNICIPAL LAW, §§800(2), 806: The sale of an …
https://www.osc.ny.gov/legal-opinions/opinion-90-58State Agencies Bulletin No. 2091
… entering updates to these plans. Background Pursuant to IRS Regulations, Section 403(b): The regular annual … amount will increase to $22,500 for calendar year 2023. An additional deferment is available to employees age … in accordance with the current year Agency Submission Schedule . The effective date, labeled as the Deduction Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 89-11
… tax moneys of a fire department consisting of a single company must be used for the benefit of the department, as … that the foreign fire insurance tax moneys of a multi-company fire department must be turned over to the companies … of such corporation shall be the maintenance of suitable headquarters for, and the promotion of fraternal intercourse …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 90-31
… in the name of the towns jointly, and as their joint agent, to have charge of the construction, equipment, … or other provisions of law indicate that a different meaning or application was intended (see General Construction …
https://www.osc.ny.gov/legal-opinions/opinion-90-31State Agencies Bulletin No. 2185
… amount will increase to $23,000 for calendar year 2024. An additional deferment is available to employees age … These employees may defer up to $7,500 of age 50 catch-up contributions in addition to their regular contribution … year 2024. PayServ will automatically stop SRA/TDA contributions when an employee reaches the maximum annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Local Sales Tax Collections Up Slightly in May
… today by State Comptroller Thomas P. DiNapoli. This is the third consecutive month in 2023 of less than 2% … $744 million, an increase of 3.3%, or $23.5 million. County and city collections in the rest of the state totaled … and Finance. The amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayTupper Lake Central School District – Records and Reports (2021M-14)
… sheet accounts we reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during each year. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Personal Income Tax and Property Tax
… The objective of our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and … questionable or inappropriate refunds resulting in a savings of $34.9 million and 4,331 credits resulting in a …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… (MTA) already overdue and over budget post-9/11 security program, according to a progress report released … has made important security improvements, the first phase of its capital program is still not finished, more than … are underway, but they are also experiencing delays with one project delayed by almost a year. Even before …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsOpinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … requirements where capital improvement has a period of probable usefulness of five years) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-36SUNY Bulletin No. SU-361
… period commencing on 07/01/2023, for at least one (1) semester or equivalent, but whose employment expired prior … is reemployed in an equivalent position for at least one (1) semester or equivalent of the 12-month period commencing … is reemployed in an equivalent position for at least one (1) semester or equivalent of the 12-month period commencing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… impact of the gas tax holiday on a county-by-county basis. Table Monthly Local Sales Tax Collections by County and … breakdown) Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyState Agencies Bulletin No. 2065
… previously in Bargaining Units 61 from years 2016 through 2022, with union dues withheld (Code 202) are affected. … guidance in the request from Council 82 dated, October 5,2022 membership dues for employees in Bargaining Units 61 … dues increase per pay period each year from 2016-2022 for full-time employees in Bargaining Unit 61 as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioProhibits Campaign Contributions During an Active Procurement
… 2023-2024: Prohibits Campaign Contributions During an Active Procurement – S.9697 (Myrie) – Makes it unlawful for a …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementCity of Rensselaer – Accounting Records and Reports (2023M-26)
… or clearly documented and discrepancies, including a variance where the reconciled bank balance for one bank …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26State Agencies Bulletin No. 2295
… to employees age 50 and over. These employees may defer up to $7,500 of age 50 catch-up contributions in addition to … in accordance with the current year Agency Submission Schedule . The effective date, labeled as the Deduction Begin … start or change the Flat Amount, the agency must insert a new effective dated row for the applicable SRA/TDA deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaTown of Perth – Supervisor’s Records and Reports (2024M-149)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … accounting records or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149SUNY Bulletin No. SU-374
… is to inform agencies of OSC’s automatic processing of the 2025 UUP three percent (3.00%) Salary Increase and to provide … provided for in the 2022-2026 Agreement. Effective Dates: The 2025 UUP 3.00% Salary Increase will be paid using the following eligibility dates, effective dates, and check dates. Comp Rate Code 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-374-2025-salary-increases-professional-services-negotiating