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Opinion 89-40
… or defend an action or proceeding affecting any district property or claim of the district, or involving its rights or …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 95-15
… library with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks … share of tax refund) EDUCATION LAW, §§255(1), 259(1); REAL PROPERTY TAX LAW, §§556(6)(a), 726(1)(c), 734(1): A school … meet the estimated expenditures of the school district ( id .). Taxes for library purposes must be levied and …
https://www.osc.ny.gov/legal-opinions/opinion-95-15DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… DePeyster Town Clerk Michelle Sheppard resigned her two public jobs and agreed to pay $4,303 in restitution for dodging her personal town and county tax payments over several years. … Lawrence County Sheriff’s office. “Ms. Sheppard thought her government job gave her the right to tinker with public …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… in lieu of taxes (PILOT) they calculated were accurate and in compliance with the PILOT agreements? Audit Period … of Supervisors. The Board is responsible for reviewing and approving prospective project applications, including anticipated PILOT payments, and the general oversight of WCIDA’s financial and …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Almond Village Board of Trustees Board Conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… the Office of the State Comptroller OSC and Reported the res …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and … are accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Debt Management
… ) The Debt Management Bureau is responsible for the activities associated with the sale and payment of debt service for general obligation bonds and notes of the State of New … The Debt Management Bureau is responsible for the activities associated with the sale and payment of …
https://www.osc.ny.gov/debt/debt-managementAccounts Payable Advisory No. 48
… – Paying a Single Payment Vendor Update: The Office of the State Comptroller (OSC) has updated the policy and procedures … results in time saving and processing efficiencies for the State. Also, in the event of unclaimed funds, a standard name …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorMental Health Training Component of the New York SAVE Act (2022-MS-1)
… District [pdf] , Malone Central School District [pdf] , Port Washington Union Free School District [pdf] , Rye Neck Union …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1CUNY Bulletin No. CU-873
… for entering the new CUNY CLT Assignment Differential payment. Affected Employees: CUNY employees in the following … Effective Dates: The new CLT Assignment Differential payment is effective beginning 01/13/2025. Eligibility … To be eligible for the new CLT Assignment Differential payment, employees must: Have completed one or more years of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-873-implementation-city-university-new-york-cuny-collegeOpinion 91-25
… construed by the courts to refer to "base salary" (see Benson v County of Nassau , 137 AD2d 642, 524 NYS2d 733, lv … v Lupton , 282 App Div 1008, 125 NYS2d 672, affd 307 NY 770; Drahos v Village of Johnson City , 80 AD2d 106, 438 … "regular salary or wages" encompasses "base salary" (see Benson , supra ; see also Phaneuf , supra ) but not "fringe …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Unified Court System Bulletin No. UCS-333
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The … adjustment in the final paycheck of the year provided the Judge or Justice’s statutory salary is not evenly divisible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-333-2023-year-end-adjustment-judges-and-justices-unified-courtPayroll Improvement Project Bulletin No. PIP-008
… Data (OSC)” but will simply go to the “Job Data” page; the information displayed will be determined by the user’s … Job information. The Primary Job indicator on the Job record will be visible but grayed out (not editable) for … instead, users will navigate to Workforce Administration > Personal Information > Add a Person. The information required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92Assertive Community Treatment Program (Follow-Up)
… Treatment Program (2014-S-25). Background The New York State Office of Mental Health (OMH) promotes the mental … teams licensed by OMH and operating throughout the State to provide services for nearly 5,500 recipients. Based … collaborate to deliver integrated services throughout the State. OMH has established certain requirements to ensure …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/assertive-community-treatment-program-followSUNY Bulletin No. SU-209
… is less than the pay period begin date associated with the check date on the report; and The earnings end date falls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesSUNY Bulletin No. SU-203
… is less than the pay period begin date associated with the check date on the report; and The earnings end date falls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-203-2013-2015-deficit-reduction-plan-psnu-employeesDiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… New York City Comptroller Scott Stringer is coming out of the gate very strong and doing the right thing for New York City's public pension funds. His multi-faceted plan to protect the city's public pension funds will do much to ensure the funds operate with …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … Determine whether the Village of Great Neck Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20