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DiNapoli: Local Sales Tax Revenue Growing Slowly
… Local sales tax collections in New York state grew by $177 million, or 2.4 percent, for the first half of 2014 … same period in 2013, according to a report issued today by State Comptroller Thomas P. DiNapoli. Nineteen counties … stronger at 3.5 percent. The gains were driven primarily by New York City with collections growing by 4.8 percent, or …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyDiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… supervisor for the town of Minerva, was sentenced today in Essex County Court to 1 1/3 to 4 years in state prison and ordered to pay restitution, State … and audit found that she took thousands of dollars in unauthorized payroll payments and used public funds to pay …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsDivision of Housing and Community Renewal Bulletin No. DH-33
… the merit step becomes part of the employee’s base salary. An employee’s Geographic Pay Differential is not … One (1) complete year of service at the Job Rate of the salary grade. One (1) year of service is defined as 26 pay periods …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-33-october-2008-merit-step-listings-and-payments-certainXII.7.B Voucher Denials – XII. Expenditures
… 13 Final approver is not a voucher authorizer 14 Incorrect MIR date 15 BU did not respond/provide requested information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsUnified Court System Bulletin No. UCS-158
… Purpose To explain OSC’s automatic processing of the SOS increase. Affected Employees Eligible employees in … Bargaining Units SY, DR, F8 and 87 Background Chapter 276 of the Laws of 2008 authorizes the continuation of this payment and an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-158-senior-officer-series-sos-differential-increase-eligibleColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… all claims for payment and indicate their approval by affixing their initials on the vouchers and the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsBuffalo City School District – Special Education and Grant Administration (2017M-73)
… review the District’s process for claiming Excess Cost Aid and billing nonresident tuition for special education services and to review the grant administration procedures for the … is governed by an elected nine-member Board of Education and operates 56 schools with approximately 32,000 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationRockville Centre Union Free School District – Information Technology (2023M-140)
… on District computers although the District’s regulations for acceptable Internet use and computer resources and data …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mOpinion 93-11
… This opinion represents the views of the Office of the State Comptroller at the time … LAW, §109-b(6)(c); LOCAL FINANCE LAW, §104.00: The term "outstanding indebtedness" as used in General Municipal … §109-b(6)(c) includes only outstanding indebtedness which is not excludable pursuant to law. This is in reply to your …
https://www.osc.ny.gov/legal-opinions/opinion-93-11DiNapoli: Town of Bennington Audit Leads to Arrest
… arrested today after auditors and investigators discovered a shortage of more than $14,000 that was collected from residents for permits, fees and town tax collections but not deposited … in a filing cabinet in town hall. “It raises a red flag when we discover cash missing and suddenly the clerk is …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestOrdinary Disability (Section 362) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you are unable to perform your duties because of permanent physical or mental incapacity, and have ten or more years of service credit, you may be eligible for an ordinary … If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of your FAS for each year of …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-disability-section-362Opinion 96 - 14
… and verified or certified bills for materials, supplies or services furnished to the college upon terms calling for the …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 89-1
… sick and personal leave, unless the payment is authorized by an appropriate local enactment or collective bargaining … of accumulated leave time upon separation from service by reason of death. As a general rule, a town may grant to … employees only those fringe benefits which are authorized by statute, either expressly or by necessary implication, or …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Oversight of Child Protective Services (Follow-Up)
… in January 2020. The process involves case reviews by a dedicated team to improve consistency. Once a review of the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followUnified Court System Bulletin No. UCS-191
… Purpose To inform agencies of procedures for reporting salary increases for affected employees. Affected Employees Unrepresented … (UCS) and various unions, increases in basic annual salary for employees earning $115,000 or more were deferred pending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-191-unified-court-system-ucs-salary-restorations-unrepresentedOpinion 2002-14
… 458 NYS2d 671; Trudeau v O'Rourke , 135 AD2d 150, 524 NYS 856 affd 73 NY2d 736, 535 NYS2d 593; Opn No. 89-50, supra …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14East Ramapo Central School District – Budget Review (B25-5-2)
… to the 2024-25 tax levy, which was ultimately approved by the Board in August 2024. SED’s order noted that the … of approximately $136.2 million may be overestimated by as much as $23.6 million. The transportation appropriation … of approximately $76.6 million is likely overestimated by as much as $10.9 million. The materials and supplies …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Payroll Improvement Project Bulletin No. PIP-012
… 9.2. Affected Employees All PayServ users are impacted by these changes. Specific changes may also impact certain … a result, fewer manual adjustments will need to be entered by agency PayServ users. Effective Dates All changes … in PayServ, the proration will be calculated and entered by PayServ based on the work schedule in PayServ, and an Addl …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payInternal Control System Components
… of each covered agency to certify compliance with the Act by April 30 of each year by submitting a Certification and Internal Control Summary … components of internal control that must be addressed by each system: control environment, control activities, risk …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsHomeless Housing and Assistance Program – Project Selection and Maintenance
… Assistance employees. HHAP was created in 1983 to provide funding for the establishment of homeless projects in the … or public corporations. Projects eligible for HHAP funding may serve families, single persons, youth, and the … beds that became operational. Key Findings HHAP awarded funding for 51 projects that it concluded met the scoring …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenance