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Opinion 95-31
… chief declined salary increases) GENERAL MUNICIPAL LAW, §207-m: The salary of an incoming police chief must be fixed … to receive increases pursuant to General Municipal Law, §207-m. This is in response to your letter concerning the … would have been paid pursuant to General Municipal Law, §207-m. You ask whether the starting salary for the new chief …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 95-2
… a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of … Housing Law, §52. You ask whether a housing authority is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that the city …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli Calls for Improvements to Capital Planning Process
… over the same period in spending from other governmental funds. $41 billion of the $81.7 billion in capital spending … SFY 2018-19, while spending from other governmental funds is projected to increase by an average of 3.5 percent …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processVI.2.C Budget Journal Transactions – VI. Budgets
… changes to existing segregations, such as appropriation title and lapse date. InterUnit Budget Transfers are used by: … title and lapse date. See SFS Secure to access Job Aids to help with the budget process. A Budget Upload … For additional instruction on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… control and cost tracking purposes. Activities are used to track major project phases, tasks or programs within a Project as well as to set budgets within a project, if desired. Standard … their descriptions, associated project types and guidance to support when each activity should be used with a project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesState Agencies Bulletin No. 2215
… Date Annual Addl Earnings: $3,400 Earnings End Date: Leave Blank Goal Balance: Leave Blank Location Pay Mid-Hudson Adjustment (LMH) Earnings … Date Annual Addl Earnings: $1,650 Earnings End Date: Leave Blank Goal Balance: Leave Blank OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2215-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… supplies before the semester begins. The account is a zero balance account (i.e., a balance of zero is maintained by automatically transferring …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountSubway Wait Assessment
… New York City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; whether those standards take into account demand for service, physical structure, and other factors; and where … whether New York City Transit provides passengers service on all of its lines that meets its minimum service …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentOversight of Sidewalk Sheds
… refer immediate emergency conditions to HPD. Of 1,065 shed-related DOB Violations issued between January 1, 2017 … and contractors to complete and submit uniform daily shed inspection reports to DOB and monitor to ensure … and procedures to ensure property owners publicly post shed permits as required. Immediately identify overdue …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsSUNY Bulletin No. SU-302
SUNY Bulletin No SU302
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesState Agencies Bulletin No. 2114
… Affected Employees All employees in Bargaining Units 02, 03, 04 and 47 represented by CSEA who meet the eligibility … Eligibility Criteria Employees in Bargaining Units 02, 03, 04 and 47 who currently receive LOC or LMH, on or after … April 2023 increases for employees in Bargaining Units 02, 03, 04 and 47 receiving Location Pay or Location Mid-Hudson …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2114-april-2023-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2208
… Affected Employees: All employees in Bargaining Units 02, 03, 04 and 47 represented by CSEA who meet the eligibility … Type Effective Date Check Date Administration 1 Lag 03/28/2024 04/24/2024 Institution 1 Lag 04/04/2024 … Eligibility Criteria: Employees in Bargaining Units 02, 03, 04 and 47 who currently receive Earnings Code LOC or …
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civilState Comptroller DiNapoli Releases State Audits
… established 210 days as the expected time required for installers to complete most projects, and an extension … inspections of the initial three jobs for some new installers, nor has it documented the reasons for the …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Orangetown , Town of Portland , Rockville Centre Housing Authority , Village of Southampton , … districts realized operating deficits in 2016. Rockville Centre Housing Authority – Claims Auditing and Cash Receipts … Old Westbury Town of Orangetown Town of Portland Rockville Centre Housing Authority Village of Southampton Westchester …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Morristown Fire District – Board Oversight (2025M-101)
… September 23, 2025. Understanding the Audit Area The Board is responsible for the general management and control of the … the Secretary-Treasurer’s records and ensuring the AFR is filed in a timely manner. The Board appointed … serves as the District’s chief fiscal officer and is responsible for receiving and disbursing District funds, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Center Moriches Fire District – Fiscal Transparency (2025M-113)
… parties could not easily assess the District’s financial standing. Specifically: The Board hired Certified Public … after the fiscal year end. Furthermore, the 2024 audit was still in progress as of November 15, 2025. Additionally, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and … usage reports, there is an increased risk that both the BOCES and component school districts could be incurring … are ultimately paid for by component school districts. The Assistant Superintendent of Finance and Operations …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… their own way, with some simply accepting what the student listed for residence on their application. Auditors … students. Auditors randomly sampled 1,207 graduate student application assessments from the seven campuses (out … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsState Comptroller DiNapoli Releases Municipal and School Audits
… Long Beach City School District – Financial Management (Nassau County) The board and district officials did not … of Cooperative Educational Service (Westchester County) BOCES officials did not adequately secure nonstudent network … records and develop an IT contingency plan. As a result, BOCES officials cannot ensure that IT systems, which contain …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … the board did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-audits