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Chenango Forks Central School District – Financial Condition (2014M-98)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … and 225 employees. The District’s budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Village of Savona – Board Oversight (2015M-328)
… compensating controls. The Board did not adequately audit all claims. The Board did not perform the required annual … with someone who is independent of the Mayor and all Board members and ensure that duties in the …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Accounts Payable Advisory No. 52
… received the quantity and quality of goods or services from the vendor based on the agency’s expectations, which … receivers must enter receipts in SFS for purchases from preferred sources, centralized contracts, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9State Agencies Bulletin No. 1907
… Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemIndustrial Development Agencies in New York State
… support economic development in New York. An IDA is a type of public benefit corporation that offers financial … to encourage local economic development. The goals of IDAs include increasing job opportunities and improving … Information System within 90 days following the closing of each fiscal year. Failure to comply with reporting …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateOperational Advisory No. 6
… of the State Comptroller (OSC) has completed recording all re-appropriations contained in the 2026-2027 fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2026, … apply to specific transactions. It is recommended that all Agencies read Chapter XVII in its ENTIRETY, since it …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersOpinion 96-9
Whether a signing incentive paid to each lieutenant in the village police department must be calculated as part of the base salary of those officers
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 2000-20
… St Comp, 1961, p 252; cf. Wells v Town of Salina , 119 NY 280). There is no express or implied authority for a fire … Town Law also authorizes fire districts to acquire real property and suitable buildings "[f]or the preservation, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Agencies Bulletin No. 1800.1
The purpose of this bulletin is to inform agencies of the new Federal Form W4 Employees Withholding Certificate and the update to the PayServ Federal Tax
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18001-2020-form-w-4-employees-withholding-certificate-and-payserv-federalState Agencies Bulletin No. 1966
… 03/31/2022 is eligible for the payment upon the return from leave. Work-Related Clothing Allowance Employees in … employees and submit one journal entry reimbursement for all affected employees using the following Statewide … included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… Service Commission (PSC) is falling short in monitoring Charter Communications Inc. and other utilities across New … (D-Dutchess/Columbia) urged the Comptroller to look at Charter and growing problems with its service. The audit … Jan. 1, 2015 to July 10, 2019, by four utility companies: Charter, Altice USA, FairPoint Communications Inc. and …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… the last two decades and the percentage of revenue it must put toward those debts has also grown dramatically. During … commitment goals. For example, its stated goal was to put an annual average of $7.1 billion toward capital projects …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Evergreen Charter School , Farmingdale Union Free School … Evergreen Charter School – Employee Fingerprinting (Nassau County) The board has not established a fingerprinting … Morristown Central School District – Claims Audit Process (St. Lawrence County) District officials have established …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Opinion 2024-1
… provided through EFC in the form of financing and grants. 2 The funding package will be comprised of a $3.9 million interest-free loan and an $8.9 million grant, … pursuant to its lead service line replacement program. 3 To receive the financing and to evidence the indebtedness …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1State Agencies Bulletin No. 2028
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesEligibility Requirements – World Trade Center Presumption
Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts
https://www.osc.ny.gov/retirement/publications/world-trade-center/eligibility-requirementsDiNapoli: Regional Land Banks Fighting Urban Blight
… other risks to public health and safety. At least one land bank has sought to acquire and remediate brownfields, while … by financial settlements with large banks involved in the mortgage crisis. To date, a total of approximately $33 … subsidies and grants account for the vast majority of land bank revenues. The report estimates that subsidies and …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightOpinion 88-3
… of fines. Subdivision two provides as follows: "All fines imposed under this chapter, except as herein … twenty-six-a of this chapter, provided, however, that all such fines collected by justices of the peace of towns … of the village law respectively." As it appears from the above quoted provision, fines collected by town and …
https://www.osc.ny.gov/legal-opinions/opinion-88-3DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… State Comptroller Thomas P. DiNapoli today awarded three series of New York State General Obligation Bonds totaling … sale. Specifically, the sales were $142,555,000 of Series 2015A Tax-Exempt Bonds, $5,640,000 of Series 2015B Taxable Bonds and $181,030,000 of Series 2015C …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedDiNapoli Releases May State Cash Report
… fiscal year, a decline of $480.1 million, or 3.8 percent, from the same period last year and nearly $120 million below … and federal receipts, declined $808.6 million from a year earlier, primarily because of the lack of … grants for public schools – an increase of 6 percent from last year. May is the third largest month for school aid …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-report