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Opinion 96-21
… a specified maximum amount annually to provide services for the district. The establishment of the town beach erosion … under then existing law because the petition did not ask for a capital improvement whose cost would be financed by the … or alleviate damage resulting therefrom, and to contract for or to construct such jetties, groins, fills, bulkheads or …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 93-28
… Assistance ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways may be expended … a consolidated local highway assistance program ("CHIPs"), for the purpose of providing State-aid toward the … Subject to certain restrictions, CHIPs moneys may be used for the construction, reconstruction or improvement of local …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 91-44
… -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance … minimum percentage of the premium or subscription charges for the coverage (see Civil Service Law, §167[2]; 4 NYCRR 73.3[b]). For this purpose, the term "employee" includes "a paid …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… chartfield values (e.g., fund, account) used to record the revenue. The ‘Control Total Amount’ must be equal to the … be redacted prior to attaching it to the deposit in SFS. Contract Reference: If an agency will be tracking miscellaneous receipts against a revenue contract, they must use the ‘Contract Reference’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… “The Thruway Authority should develop a better roadmap for the future," DiNapoli said. “In addition to the Tappan … need to come up with a viable plan to make ends meet for the long term and clearly lay out how it will affect New … and taxpayers.” The Thruway Authority is responsible for overseeing and maintaining the Thruway, a 570-mile tolled …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsXII.8.G Payment Methods – XII. Expenditures
… one-day ACH payment when the State has a business need for a next day payment. One-day ACH payments require the … than two-day ACH payments. Therefore, agency requests for this payment method must be approved by OSC on an … Wire payments are not the State’s standard payment method for the following reasons: Wire payments require manual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsAccounts Payable Advisory No. 43
… are effective April 1, 2017. Please review the below chart for information on what changes were made. Particular … Vendor Add Portal Updated to include new requirements for adding vendors to SFS - primary contact email, … Request Mass Add Updated to include new requirements for adding vendors to SFS - primary contact email, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreTitle I Grants to Local Educational Agencies – Federal Funding and New York
… districts, charter schools, and Special Act districts — for the purpose of closing educational achievement gaps … Schools in which children from low-income families account for at least 40 percent of enrollment are eligible to apply … school-wide programs. The funds are otherwise targeted for services to individual children who are failing, or most …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesState Agencies Bulletin No. 702
… units in a fiscal year where the percentage increases for the bargaining units differ, the salary in the new … that was paid during the fiscal year minus the raise. For example: An employee is promoted on February 25, 2006 to … the raise. The next step is to apply the percentage for the promotion and the 3% raise that was in effect for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsState Comptroller DiNapoli Releases Audits
… Capital assets include land, buildings, construction in progress, equipment, library books, artwork and historical … SFS AM capital asset inputs, assisting agencies in the management and maintenance of their asset data in SFS AM. Auditors found BCA is not adequately overseeing …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… maintained complete and accurate inventory records for all IT assets. As a result, the school’s inventory … 230 claims totaling $260,823 were properly supported and for appropriate purposes. The board also did not ensure that the treasurer maintained supporting documentation for all revenues and redeposited startup cash totaling …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces Latest Fiscal Stress Scores
… in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a … remain vigilant and pragmatic when spending and planning for the future.” DiNapoli launched FSMS in 2013 to evaluate fiscal stress for local governments, using indicators based on year-end …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Latest Fiscal Stress Scores
… financial health. DiNapoli releases fiscal stress scores for municipalities excluding New York City twice a year. The scores announced today are for local governments operating on a calendar year basis for fiscal year 2023, covering all counties and towns, 44 …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… with many towns and villages, depend on these funds to pay for essential services and operations, revealing the … has increasingly been tapping local sales tax collections for various purposes. In the State Fiscal Year (SFY) 2019-20 … villages, permanently shifting this burden from the state for these State Aid and Incentives for Municipalities …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … in compliance with the town’s procurement policy, and used for proper Town purposes. The board also did not provide … the mail and forward all money received to a board member for deposit. However, there was no audit trail beginning with …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 90-48
… -- Lowest Responsible Bidder (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and procedure for determining "responsibility" of lowest bidder) EDUCATION … liberty interest and is entitled to notice of the reasons for the municipality's concern over his responsibility and an …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 93-33
… newspaper. A school district, however, may not pay a claim for publication of a notice in a publication which is not … You also ask whether the school district may pay a claim for publishing the notice in a publication which is not … certain conditions precedent to a newspaper making a claim for compensation for the publication of official notices of …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Disability Retirement – When Employees Retire
… or someone authorized to file on the employee’s behalf. For example, the employee’s attorney, a power of attorney … been met, we will notify you that your employee has filed for disability retirement. We then assemble a medical file for the member, which includes reports from the member’s …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementUnified Court System Bulletin No. UCS-338
… Time Percentage and Updated Max Effective Dated Amount. Tax Information: These monies are taxable income and are … gross and will be reported on the employee’s Form W-2. Federal, State, and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increases