Search
Middlesex Hose Company, Inc. – Fundraising (2025M-148)
… Company retain its tax-exempt status. Individuals involved in fundraising activities are responsible for accounting for … File IRS Form 990 for 2022, 2023 and 2024 in a timely manner Also, Company officials did not ensure … action. Appendix C includes our comments on issues raised in the Company’s response letter. We conducted this audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148Real Property Tax Cap Information - Glossary
… that year, but not more than 1.5% of that limit. (Starts in second year of limit.) Coming Fiscal Year (CFY) - The … local law (by a 60 percent vote of the governing body, or in the case of school districts, 60 percent popular vote) … taxes more than the allowable levy growth factor. Payments in Lieu of Taxation (PILOTs) - Often used by tax-exempt …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Glen Cove City School District – Information Technology (Nassau … could be lost or stolen without detection. Wrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (Niagara …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-38
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications … is accompanied by a certified check or other security in accordance with the requirements contained in the plans and specifications or in the public …
https://www.osc.ny.gov/legal-opinions/opinion-91-38CUNY Bulletin No. CU-876
… processed automatically. Affected Employees: Employees in Bargaining Units CB, PC, T8, and TC who meet the … York State Education Law, yearly increments are to be paid in January and July for all eligible Professional Staff … Increments are effective 07/01/2026 and will be processed in Institution Pay Period 07C, paychecks dated 07/09/2026. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-876-july-2026-city-university-new-york-cuny-incrementsDiNapoli Releases August Cash Report
… “The state’s cash position has improved further in recent months, largely because of higher than projected … on Wall Street profitability and the recent volatility in financial markets, the revenue outlook for the remainder … increase was primarily due to a nearly 72 percent jump in estate collections so far this year, as well as continued …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportOpinion 96 - 11
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of town … when selling town real property); (on town board motion in lieu of petition) TOWN BOARD -- Powers and Duties … for the sale of real property to voter approval. This is in reply to your inquiry concerning certain land originally …
https://www.osc.ny.gov/legal-opinions/opinion-96-11XII.7.B Voucher Denials – XII. Expenditures
… and what information is needed to reprocess the voucher. In addition, agencies can review rejected bulkloaded vouchers … them of the rejection reason. The voucher will appear in the worklist of the voucher originator, and the voucher … and what information is needed to reprocess the voucher. In addition, agencies can review denied online vouchers on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsOperational Training and Medical Assessments of Train Crews
… Induction Training, where they learn how to operate trains in revenue and non-revenue road service, and in yard or terminal service; prepare trains for road service and switch cars in the yards; and learn the components of a train and gain …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsHeat and Hot Water Complaints
… Residential building owners must ensure that apartments in their buildings are safe and well-maintained, which … Code (Code) and the New York State Multiple Dwelling Law. In accordance with the Code, residential building owners must … to respond to those complaints. For example, a building in Brooklyn did not have any heat and hot water inspections …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsState Agencies Bulletin No. 2214
… Employees: Employees with Line Number changes reported in the New York State Electronic Personnel System (NYSTEP) … Number Changes Line Number changes must be reported first in NYSTEP using the Title and Position Management (TPM) Mass … Move (MOV) via a TPM Short Form Request. Once approved in NYSTEP, agencies must report these changes in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025State Agencies Bulletin No. 2342
… Employees: Employees with Line Number changes reported in the New York State Electronic Personnel System (NYSTEP) … Number Changes Line Number changes must be reported first in NYSTEP using the Title and Position Management (TPM) Mass … Move (MOV) via a TPM Short Form Request. Once approved in NYSTEP, agencies must report these changes in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2342-reporting-line-number-and-budget-year-changes-fiscal-year-2025-2026SUNY Bulletin No. SU-334
… and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and existing doctoral students in selected programs. Certain comprehensive colleges are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-334-suny-recruitment-and-retention-payments-gsnu-employeesCincinnatus Fire Department – Financial Management (2025M-91)
… with deposits recorded, but no disbursements were recorded in the ledger. Furthermore, Department treasurers did not … also were not approved by the Department membership. In addition, the Department had three debit cards used for … supporting documentation for collections or deposit funds in a timely manner. We determined that 158 collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91State Comptroller DiNapoli Releases School District Audits
… and services. As a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… not adhere to the district’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of their … whether the collections were remitted intact and in a timely manner. Student treasurers also did not maintain … services without public written disclosure of his interest in the contract with the district. New Lebanon Central School …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… 343 cases with ordered restitution totaling $2.8 million in Chenango , Erie , Franklin , Jefferson , Orange , Putnam … payments that were ordered to be paid, including $171,028 in prior period arrears. DiNapoli’s auditors also found all … locate victims or could not identify the source of funds in their restitution account. In total, the departments had …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsState Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-325
… and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and existing doctoral students in selected programs. Certain comprehensive colleges are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesState Agencies Bulletin No. 914
… Legal Services that the IRS regulation was applicable only in non-employee situations. Since no specific guidance was … stating that military stipend payments made to employees in active duty for more than 30 days are to be treated as … OSC will apply this regulation as follows: Beginning in Pay Period 9L (Administration) and 10L (Institution), all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipends