Search
Opinion 93-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … of outdoor competitive sports facility by fire district) TOWN LAW, §176(14): A fire district may not improve vacant … St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). Subdivision 14 of section 176 of the Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 91-5
… time of incorporation of the village remain in effect, and new local legislation may be enacted thereafter by the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 90-23
… Local Finance Law is explained as follows: This section is new. Section 12 of article 8 of the State Constitution …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Payroll Improvement Project Bulletin No. PIP-014
… add a new election for ORP/VDC to the saving plan page with an election date in a prior pay period. Arrears must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsOversight and Monitoring of the Universal Pre-Kindergarten Program
… Objective To determine the adequacy of the New York City Department of Education’s (DOE) monitoring of … the Laws of 1997 to provide all eligible four-year-olds in New York State with the opportunity for an early childhood education. A new statutory framework was subsequently established through …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programState Agencies Bulletin No. 1961
… considered covered by that plan. Therefore, most rehired retirees (commonly known as Section 211 and 212 employees) … 590-A , limits on the amount that can be deducted do not affect the amount that can be contributed. The IRS … the Retirement Plan checkbox in Box 13 to determine what amount, if any, the employee is eligible to take as an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021State Agencies Bulletin No. 1911
… hourly rate of the title designated for this assignment, Tax Information Aide, Non-Statutory (NS). For regular / … those agencies shall be paid for that time by that agency. Tax Information These monies are taxable income, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… possible federal budget and tax changes, according to a report on the state's Enacted Budget Financial Plan issued … The state faces substantial reductions in federal aid for health care and other programs if proposed changes in … percent this year, reaching $56.6 billion and accounting for more than one in every three dollars in the state budget. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksDiNapoli Releases Analysis of Revised Executive Budget
… Thomas P. DiNapoli. Still, larger-than-expected declines in current fiscal year tax collections leave uncertainty that … monetary settlement funds into the Rainy Day Reserve Fund in the current and next fiscal years with the caveat “if … fiscal year before declining by approximately $1.5 billion in the coming year and by more than $2.5 billion in …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetOversight of Food Service Establishments
… Health Protection, is responsible for overseeing New York State’s more than 90,000 food service establishments … district offices. Thirty-six counties and the City of New York have a health department; the 21 counties without … to the county and city health departments, including the New York City Department of Health and Mental Hygiene, and …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsState Agencies Bulletin No. 280
… of full days up to a maximum of 5 days, provided that at the time of such election the credits total 35 days or … An employee who was 50% during the filing period who had at least 17 days of vacation credits may have requested a … Eligible employees who were on Voluntary Reduction at the time the request was filed are eligible for a maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… The authority, located in the city of Tonawanda in Erie County, manages a 257-unit apartment complex that consists of … full audit report can be found at: http://www.osc.state.ny.us/localgov/audits/publicauth/2017/tonawanda-housing.htm …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityUnified Court System Bulletin No. UCS-287
… agency must submit the Location Pay increases for the 5 NYC County Clerks located in 05680. OSC Actions OSC will … after processing of the automatic increase: NHRP703 Mass Salary Additional Pay Report This report identifies all … Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, Part Time Percentage, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-287-april-2020-state-new-york-unified-court-system-ucs-increasesOversight of Adult Protective Services Programs
… is composed of several categories of entities: the 57 county Local Districts of Social Services and the St. Regis …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsMental Health Education, Supports, and Services in Schools
… New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In … been increasing steadily since 2010, and the most current statistics are alarming. According to a 2022 research report …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately 6,700 residents. The City is … cash amounting to $3.6 million. Each Department used a different process to collect, report and remit cash to the …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102City of Glen Cove– Budget Review (B7-13-16)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Maximus, Inc.
… of the original contract. The services were related to the New York Health Benefit Exchange, and were not subject to … bonuses. As a result of our examination, DOH negotiated a new fringe benefit rate for the Systems staff. We found …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of Aurora – Real Property Acquisition and Sale (Erie County) Auditors … received only one offer for the property, did not use a real estate broker to identify potential buyers and did not …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Niagara County – County Bridge Maintenance (S9-13-2)
… The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2