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Village of Hudson Falls – Information Technology (2025M-10)
… use, access and loss? Audit Period June 1, 2023 – September 30, 2024 We extended our audit period through …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Physical Accessibility to Programs and Services (2025-MS-1)
… complete report - pdf] We also issued individual reports for the following municipalities: City of Auburn , Town of … Town of Woodbury Executive Summary More than one in four adults in the United States have some type of disability and … physical needs.” 2 In New York State, almost 27 percent of adults, or about 4 million New Yorkers, have some form of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1DiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… Local sales tax collection growth across New York State slowed to 1.6 percent in the first six months … the 4.2 percent average annual growth over the past 15 years, according to a report released today by State … could pose fiscal challenges for local governments across New York, especially for counties who rely heavily on sales …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Opinion 93-7
… Lynd v Heffernan , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). The primary rationale …
https://www.osc.ny.gov/legal-opinions/opinion-93-7DiNapoli Report Looks at Foreclosure Impact on Local Governments
… New York state has the second highest home foreclosure rate in the nation, with 1 in 21 home mortgages in foreclosure, according to a report released today by State Comptroller Thomas P. … New York state has the second highest home foreclosure rate in the nation with 1 …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsOpinion 95-22
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys … by the special act (see 1992 Opns St Comp No. 92-7, p 15; 1991 Opns St Comp No. 91-29, p 84; 1989 Opns St Comp No. … be used for the care and relief of disabled or indigent volunteer and exempt firemen and their families. It is …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… P. DiNapoli and Attorney General Eric T. Schneiderman today announced the arrest and arraignment of Gail E. … West Ghent Volunteer Fire Company. An indictment unsealed today charges Cesternino with Grand Larceny in the Second … According to the Indictment and papers filed in court today, Cesternino is alleged to have used her position as the …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyOpinion 90-47
… may reimburse a former town superintendent of highways for legal expenses incurred in defending a lawsuit brought … may reimburse a former town superintendent of highways for legal expenses incurred in defending a lawsuit brought …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 89-39
… into prior to election to office) GENERAL MUNICIPAL LAW, §§800[3], 801, 802[1][b], [1][h]: A newly-elected town … unless the exception contained in either General Municipal Law, §802[1][b] or [1][h] is applicable. You ask whether a … is deemed to have an interest in any contract of a firm, partnership or association of which the officer or …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Unified Court System Bulletin No. UCS-321
… F8, G9, SA, SD, SG, SK, SN SR, SY 86, 87, 88, CT Salary Schedule 04/01/2022 04/01/2022 04/01/2022 04/01/2022 … practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are … Rate for the employee’s grade on the appropriate Salary Schedule FIS Over Job Rate – if the increment code on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-321-april-2023-state-new-york-unified-court-system-ucs-incrementsImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit … To assess the extent of implementation of the nine recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followState Agencies Bulletin No. 2084
… Purpose The purpose of this bulletin is to explain why the Retirement … The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022Town of Hamburg - Finance Office (2023M-109)
… the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. … (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. … Director of Finance (former Director) made improper credit card purchases totaling approximately $2,000 and approved her …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109State Agencies Bulletin No. 2167
… for others. Affected Employees: Employees receiving a 2023 Form W-2 are affected. Background: Internal Revenue … retirement plan; or An active participant for any part of 2023 in an annuity account described in IRC Section 403(b) – … checked. According to IRS Active Participant Rules (Notice 98-49, 1998-2 C.B. 365; Notice 87-16, 1987-1 C.B. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023Capital – 2023 Financial Condition Report
A robust efficiently managed capital investment program can support healthy economic growth while the deterioration of capital assets can weaken the States economy and its ability to attract and retain business
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… $147.2 million lower than updated projections. Spending for local assistance grants totaled $88.8 billion and was 6.1 …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileDiNapoli and William Glasgall Op-Ed
… The Bond Buyer published an op-ed from New York State … and William Glasgall, Senior Director, Public Finance, at the Volcker Alliance , a nonprofit based in New York City. … The Bond Buyer published an oped from New York State …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edDivision of Housing and Community Renewal Bulletin No. DH-126
… 2023 DC 37 RRSU LLS payment and provide instructions for payments not automatically processed. Affected Employees: … rate credit minimum of 15 years (October 2004 or earlier) for employees who were previously established on the October … position. Refer to OSC Actions – Automatic Processing for additional information. Background: Chapter 60 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-126-october-2023-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-127
… employee’s Job Data page is 2222. Inc Code not in Anniv Dt range – if the increment code on the employee’s Job Data … Code Invalid Inc Code Req Review Inc Code Not in Anniv Dt Range Sal Below Hiring Rate Sal At or Above Job Rate See …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-127-october-2023-district-council-37-dc-37-performanceXII.6.E Making an Emergency Payment – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to vendors when an emergency procurement exists and the vendor cannot be … This section informs Business Units how to process vouchers to vendors when an emergency procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-payment