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Hammondsport Central School District – Multiyear Planning (2024M-54)
Determine whether Hammondsport Central School District District officials established comprehensive multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Opinion 89-33
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit … Village Law pertains to the audit and payment of claims in a village. Section 5-524(2) provides, in pertinent part, as follows: In a village which has not …
https://www.osc.ny.gov/legal-opinions/opinion-89-33DiNapoli: Local Sales Tax Growth Slows
… counties that took effect in late 2013, but were in place for all of 2014. Essex and Lewis counties increased their tax … Other regions, however, experienced modest growth. For example, the Capital District’s collections were up 3.5 … including cities, towns, villages and school districts. For a copy of the report, visit: …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsSelected Aspects of the Dam Safety Program (Follow-Up) (2013-F-4)
We have followed up on the actions Department of Environmental Conservation (Department) officials took to implement the recommendations contained in our audit
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f4.pdfDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… The Metropolitan Transportation Authority’s (MTA) proposal to reduce budget gaps through 2028 by an … today by State Comptroller Thomas P. DiNapoli. While the MTA has identified a targeted $100 million in unspecified … as pointed out by DiNapoli in October . DiNapoli urged the MTA to expand on these efforts, disclose specific actions and …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropOpinion 88-16
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Enforcement of Judgment … principal and interest collected. Poundage is collected in addition to principal and interest, and should be withheld … the CPLR provide respectively for a payment of interest, in certain cases, from the time a debt arose until the time …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Borrowing Against Your Contributions – Article 14 Benefits
… for nontaxable loans. Exceeding these limits could result in significant tax consequences for you. You do not make the … time, you may be required to pay a 10 percent penalty tax in addition to any ordinary federal income tax you owe. … when borrowing against your contributions: You must be in active service and have one year of member service credit. …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsDiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… . This new tool lets users perform more robust searches on state agency and public authority contracts, including … as subcontractors, MWBEs, and other entities looking to do business with the state readily access information about … issues. Contract review by the Comptroller’s office on average took approximately six days in 2023, just a …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Balances for all funds of the State, by fund group Notes to the Financial Statements Combining Statements of Selected … information provided includes, but is not limited to: Governmental Funds Combined Statements of Cash Receipts, … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsPrivacy and Links Policy
… you have requested. We will use information you provide us in connection with an online application to process your … above. If you request that we place you on a mailing list, we will do so, but you will always have the opportunity … request that we remove your e-mail address from any such list. Consequences of Refusal to Provide Required Information …
https://www.osc.ny.gov/online-services/privacy-and-links-policyOther Bulletin No. 33
… not processed automatically Affected Employees Employees in Bargaining Unit 96 who meet the eligibility criteria … Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-33-april-2016-state-university-construction-fund-scfOpinion 2001-8
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment (within area … and dissolution of fire and fire protection districts in towns. Article 11 authorizes towns to undertake … Law §185) and to establish fire districts (Town Law §170). In each case, the proceedings may be commenced either upon a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Implementation of the Dignity for All Students Act
… providing public elementary and secondary school students in New York State with a safe and supportive environment free … and dignity to include an awareness and sensitivity in the relations of people, including different races, … incident. OORS is the system of record for all incidents in schools (e.g., disciplinary, building conditions, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… New York City, counties and towns administer HCV programs at the local level. DiNapoli’s audit found that improvements … HCR did not meet HUD’s standard that states should use at least 95% of vouchers it funds. The audit also found that … under contract with HCR. Inspections are supposed to occur at a tenant’s initial occupancy and at least annually to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisAbandoned Property Report - Excel File Format Instructions
Use these instructions to complete your report in the approved Microsoft Excel file format. Do not alter the design of the Excel template in any way.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/abandoned-property-report-excel-file-format-instructions.pdfOpinion 90-30
… SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county … department of social services is not liable for any such fee. This is in reply to your letter concerning fees for … is delivered to the mortgagor. You ask whether a recording fee is due the county clerk when the satisfaction is offered …
https://www.osc.ny.gov/legal-opinions/opinion-90-30State Agencies Bulletin No. 1111
… Purpose To provide guidelines and processing procedures for Cash … for Management/Confidential employees may be made pursuant to Division of Budget bulletin B-1197 issued November 15, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1111-cash-merit-awards-managementconfidential-employeesControls Over Selected Expenditures (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Controls Over Selected … mission is to provide compensation to innocent victims of crime and their families in a timely, efficient, and compassionate manner; to fund direct services to crime victims through a network of community-based Victim …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followDivision of Housing and Community Renewal Bulletin No. DH-55
… Affected Employees Longevity-eligible employees in BU67 with an Increment Code of 1976-2007 Background … Agreement). The Longevity Lump Sum payment will be in the amount of $1,250 or $2,500 based on the eligibility … including Workers’ Compensation Leave or on a preferred list on March 31, 2012 and who returns from such leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-55-april-2012-rent-regulation-services-unit-rrsu-longevityOther Bulletin No. 21
… 2014 SCF M/C Salary Increase and provide instructions for payments not processed automatically Affected Employees Employees in Bargaining Unit 96 who meet the eligibility criteria … Lag) and subsequently return to the payroll to be eligible for the increase. Employees who are Terminated or Retired on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-21-april-2014-state-university-construction-fund-scf