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Opinion 91-27
… public bidding) COUNTY LAW, §§2(b), 215(5), (6); MUNICIPAL HOME RULE LAW, §10(1)(i): A non-charter county may not … towns or all villages" (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). In our prior opinions, we concluded … officers" (44 NY2d at 289, 405 NYS2d at 629; also see NY Const Art 9, §1[b] which provides that all local …
https://www.osc.ny.gov/legal-opinions/opinion-91-27DiNapoli Releases August State Cash Report
… due to lower PIT collections, the difference from the latest estimates is primarily from lower than projected … Overall spending was nearly $368 million lower than the latest projections and $193 million below Enacted Budget … higher than last year but $340.1 million lower than the latest projections. The largest local assistance spending …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-reportDiNapoli Announces Latest Fiscal Stress Scores
… To sort fiscal scores by year and entity name, visit: …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresSUNY Bulletin No. SU-319
… due to the two-year look back. Affected Employees Tier 6 New York State Education Department (NYSED) and SUNY … 31, 2012. This legislation authorized the creation of a new Tier 6 pension plan. ( Please see Payroll Bulletin No. … above ‘Background’ section should be used to determine new Percent of Earnings. Save transaction. Open General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planDiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… to create a Transformation Plan by June 30, 2019. One part of the plan was to consolidate procurement for the MTA’s … uniform purchases and $3.2 million on rail car part purchases, but it could not document the savings. …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyDiNapoli: The State May Have Your Money
… office could be theirs. More than 30 million accounts are unclaimed in New York, some dating back to the 1940s. An … their name. It’s likely that some of the $12.5 billion in unclaimed funds belongs to you, a family member or friend,”said …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyTowns’ Road Management Plans (2014-MR-2)
… [read complete report - pdf] We also released nine letter reports to the following Towns: Binghamton [pdf] , Delhi [pdf] , Dryden [pdf] , Highland [pdf] , Masonville …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Earnings Limits
… calculation of your final average earnings (FAE) , which is used to determine your NYSLRS pension, may be limited. If … used in the calculation of pension benefits. The amount is set by federal law and periodically adjusted for … 1, 2012 – March 31, 2013 $179,000 How the Earnings Limit is Calculated The earnings limit is applied on a State fiscal …
https://www.osc.ny.gov/retirement/members/earnings-limitsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… the "net assets" format; the "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. Business-Type Activities … funds, the nature of the activity accounted for in them is generally governmental. By reporting internal service …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Columbia County – Payroll (2014M-121)
… 1, 2012 through October 3, 2013. Background Columbia County is located in eastern New York and has a population of … auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The County does not have …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121SUNY Bulletin No. SU-162
… who have a BIW Pay Basis Code. The Earnings Program is available for agency use as of 8/1/09. Click here for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyGreenville Fire District - Fixed Assets (2019M-223)
… inventory list did not contain identifiable information for each asset including purchase date, purchase price, date … the audit period totaling over $44,000 were not listed on the District’s inventory list. Key Recommendations The … responsible for maintaining records and comparing assets on hand to inventory records for discrepancies. Maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Greenville Central School District – Information Technology (2016M-221)
… 2016. Background The Greenville Central School District is located in the Town of Greenville in Greene County. The … operates two schools with approximately 1,200 students, is governed by an elected seven-member Board of Education. … notification. Ensure that the disaster recovery policy is periodically updated. Adjust the web content filtering to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221DiNapoli: Wall St. First Half Profits Jumped
… Pretax profits in the securities industry reached $15.1 billion in the first … to profitability. Slower global economic growth, combined with trade tensions and political uncertainties, are casting … reported mixed results. The average salary, including bonuses, for industry employees in New York City was $398,600 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… A North Country court clerk is accused of pocketing more than $5,400 from the Bombay Justice Court while the other court clerk was absent, according to …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesTaxes – 2021 Financial Condition Report
… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second … decline in tax receipts. The State Budget Relies Heavily on the Personal Income Tax Personal income tax collections: … the past five years. Only Oregon has a greater reliance on the personal income tax than New York State, 67.6 percent …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTioga County – Social Service Contracts (2023M-162)
… services intended to improve the well-being of residents is reduced. If contract performance measures are not properly …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Contact Us
… questions, there are several ways to contact the Office of Unclaimed Funds: OUF Email Addresses You can reach: Reports Processing …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usDriver Responsibility Assessment Program
… March 31, 2013. Background The Department’s stated mission is to issue secure identity documents, to deliver essential … record within an 18-month period. The Program database is maintained by the Office of Information Technology …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… by private providers through contracts with DHS. As part of the procurement process, contract proposals go …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-follow