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Unified Court System Bulletin No. UCS-23
… Purpose To explain the use of deduction code 303, Long Term Care … Press the F7 (insert row key) and enter code 303. Tab to the effective date and enter the first day of the pay period to start or cancel the deduction. Tab to the Deduction … To explain the use of deduction code 303 Long Term Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtSUNY Bulletin No. SU-110
… The UUP contract provides a list of eligible titles for Recall. Employees who are on standby and are recalled to work are entitled to receive the appropriate overtime or recall compensation in addition to the approved Standby …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… Understanding the Audit Area The Board is responsible for managing and controlling the District’s financial … that the District incurred only necessary costs and paid for goods and services that were for appropriate District purposes. The Board did not: Provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70NYS Common Retirement Fund Announces First Quarter Results
… The New York State Common Retirement Fund's (Fund) overall return in the first quarter of the state fiscal year … equity (7.7 percent), real estate (6.5 percent), absolute return strategies (2.8 percent) and opportunistic … The New York State Common Retirement Funds Fund overall return in the first quarter of the state …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsCapital Program Revenue and Expenses
… VLT revenues (Net Win) are to be directed to NYRA for enhanced purses, operational support, and capital expenses. … capital program goals and operational goals (e.g., enhanced safety, attraction of additional customers). Develop …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesAllocation and Budgetary Controls Over Unrestricted Funds
… if the Research Foundation for the State University of New York had: a fair and equitable methodology for charging (assessing) SUNY campuses for the costs of central office operations and statewide initiatives; … and sufficient budgetary controls over allocations of unrestricted funds. Background The Research Foundation for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsInspecting Highway Bridges and Repairing Defects
… bridges and repairing any defects found. If a serious ("Red Flag") structural defect is identified during an … there is no danger of structural failure or collapse. If Red or Safety Flags are so serious that immediate attention … Instead, it labeled them as Immediate Conditions (Red Flag), Priority Conditions (Yellow Flag), and Safety …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… Tax Cuts and Jobs Act (TCJA), it includes new tax breaks for seniors and the working class that are largely temporary, … child tax credit, that alleviated the federal tax burden for many New Yorkers. The new federal law permanently … of the net tax reductions in calendar year 2027 will be for those with incomes over $500,000, more than 10 percentage …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… determined that District officials did not adequately secure access to the network or properly manage user … five recommendations to help District officials adequately secure access to the network and properly manage user … the Board’s direction. The District has an educational services contract with Orleans/Niagara Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fDiNapoli: Fiscal Stress Remains Low Among Villages
… all non-calendar year local governments and designated one village and one city in "significant fiscal stress," four … Ellenville (Ulster), Granville (Washington) and Valley Stream (Nassau) were listed in "moderate fiscal stress." The … Canisteo (Steuben), Catskill (Greene), Dering Harbor (Suffolk) and Walden (Orange) were designated as "susceptible …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… York State Comptroller Thomas P. DiNapoli today announced that his latest audit of expenses submitted by … preschool program providers found a Brooklyn school that claimed $800,000 in costs that were not eligible for reimbursement. “The State … York State Comptroller Thomas P DiNapoli today announced that his latest audit of expenses submitted by publiclyfunded …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerNorwood-Norfolk Central School District – Financial Management (2022M-129)
… Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed … fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 … the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Lansing Fire District – Financial Condition (2013M-80)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Lansing Fire District is a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. … The purpose of our audit was to examine the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Sherburne-Earlville Central School District – Financial Management (2024M-61)
… Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of $8 million (7 percent) and appropriated $2.5 million of fund balance that was not needed while generating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Hazard Mitigation and Coordination
… documents maintained by NYCEM. Continuity of Operations (COOP) plans ensure an individual organization can continue to … did not provide adequate oversight and guidance regarding COOP plans. On average, 13 of the 46 City agencies (28%) did … to date. 34 of the 46 City agencies (74%) had incomplete COOP plans. Required COOP plan exercises were not completed …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationSocial Services Block Grant – Federal Funding and New York
… dependent on SSBG funding for Adult Protective Services (APS), which aids adults who are mentally and/or physically … makes up 42 percent of DSS’s total planned spending for APS in both FY 2025 and FY 2026. The demand for APS services has also grown. DSS received 29,433 APS …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grantOverview – XI. Procurement and Contract Management
… Quick Contracting is intended to significantly lessen the … that use an Invitation for Bid (IFB) are eligible for the Quick Contracting program if they meet the prescribed criteria. Section 6.A - Quick Contracting–Commodity, Printing, Miscellaneous Services … Quick Contracting is intended to significantly lessen the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewOpinion 94-29
… publication] FEES -- Court Fees (filing fees on appeals on Family Court matters) -- Exemption From (when municipal … a presentment agency or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: The fee provisions of CPLR, §8022 …
https://www.osc.ny.gov/legal-opinions/opinion-94-29The Transportation and Warehousing Sector in New York City
… while the nation fully recovered its losses by October 2020. The New York metropolitan area ranks first among the … basis, scenic and sightseeing transportation fared the worst, losing over 75 percent to reach only 539 jobs in 2021. … Tax Assessment Roll , May 2022, at https://www.nyc.gov/site/finance/property/property-assessments.page . 42 Haag and …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityOpinion 91-49
… in the opinion. STREETS AND HIGHWAYS -- Discontinuance of (county conveyance to other than owners of abutting lands) … COUNTIES -- Powers and Duties (conveyance of abandoned county highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A county may … Whether a county may convey an abandoned county highway by private sale …
https://www.osc.ny.gov/legal-opinions/opinion-91-49