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City of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10City of Amsterdam - Budget Review (B22-5-3)
… estimated revenues for solid waste service charges and golf course fees that may not be sufficient. The proposed budgets …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3DiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… retirement security. “Employee ownership can help improve company performance, increase employees’ morale and … and provide opportunities for workers and the communities they live in. State leaders have the opportunity to provide … communities; and Develop ways to educate the public on what EO is and which companies around the state and in their …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Garden City Union Free School District , Gowanda … School and the Tully Central School District . “In an era of limited resources and increased accountability, it’s … properly authorized. Overtime payments totaled $41,663, of which $36,723 had not been preapproved. Because district …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Clarence Fire District , Town of East Hampton , Town of Elmira , City of Lockport and the City of Troy . “In today’s fiscal climate, budget … his office completed audits of the Clarence Fire District Town of East Hampton Town of Elmira City of Lockport and the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… School District , Dover Union Free School District , Mamaroneck Union Free School District , Mattituck-Cutchogue … the risk for unauthorized access to the network. Mamaroneck Union Free School District – Extra-Classroom …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 503
… by the Public Employees Federation (PEF) who are promoted on 9/14/04 and after. Effective Date(s) Date of … for calculating promotions for PEF employees. Employees promoted or otherwise advanced to a higher salary grade on … This provision applies to any eligible PEF employee who is promoted to another PEF position or to a position represented …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedState Comptroller DiNapoli Statement on New York City Budget
… update. “The $124.7 billion New York City Fiscal Year 2027 Budget and Financial Plan lays a path towards a stronger … at the cost of making the city less affordable. The FY 2027 budget removes actions that would broadly increase the property tax burden or weaken the city’s ability to withstand an economic downturn. However, the …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-new-york-city-budgetState Police Disability (Section 363-b) – State Police Plan
… behalf. For example, your attorney, a power of attorney (POA) or a court-appointed guardian, who has been granted …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bXII.4.F Proper Invoice – XII. Expenditures
… A proper invoice is a written or electronic request for payment submitted by the vendor that must contain the … be in narrative or code values format); Quantity of goods, property, or services delivered or rendered*; Amount … vendors should only invoice an agency once the goods, property, or services have been delivered or rendered. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceReal Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government operations. … local governments are permitted to increase their real property tax levies. Either two percent or inflation, … value from the prior roll resulting from new construction, property annexed from another assessing unit, and the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryRepaying Your NYSLRS Loan after Retirement
… repaid loan amount increases your after-tax contributions (Investment in Contract). As a result, the taxable amount of …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementOpinion 88-78
… -- Contract for (additional protection by county to village); (additional protection by town to village) -- Financing (exemption of village from town tax … police department by adoption of a local law subject to permissive referendum. State or local civil service …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 2001-15
… DISTRICTS -- Dissolution (authority to dissolve a lighting district); (authority of corporation to sign … PROPERTY -- Disposition of (a service contract of a lighting district) WORDS AND PHRASES -- "Corporation" … LAW §191; TOWN LAW §202-c(1): A petition to dissolve a lighting district pursuant to Town Law §202-c(1) is proper …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15State Agencies Bulletin No. 2105
… Code SDF) changes and to provide agency instructions for calculating and processing future SDF payments for specific nursing titles. Affected Employees All employees … payment amount changes (Civil Service Law 130.6) for specific nursing titles. Effective Dates The changes to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2105-change-shift-differential-payment-amounts-specific-nursing-titlesUnified Court System Bulletin No. UCS-328
… effective 03/31/2022 or later, using Earnings Code ALP (Adj Loc Pa). The current pay period Begin Date must be used for all ALP transactions. Agencies must review LOC/LMH overpayments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemState Agencies Bulletin No. 2052
… Vesting Period 1 10/01/2021 03/31/2022 130 2 04/01/2022 09/30/2022 131 3 10/01/2022 03/31/2023 130 4 04/01/2023 … Rate Codes The employee may be in any Compensation Rate Code including ANN, CAL, 21P, CYP, CYF, ADJ, BIW, FEE, or … hours during the vesting period are 580 hours. 580 hours / 26 weeks = 22.3 = 22 average hours per week Note: Refer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2052-health-care-and-mental-hygiene-worker-bonuses-state-employeesDiNapoli Releases School Audits
… School District and the Homer Central School District . “In an era of limited resources and increased accountability, … whether the school received the services outlined in its contract with the Brighter Choice Foundation. In … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… functions to review bank reconciliations. City of Utica – Parking Violation Enforcement and Collection (Oneida County) … established sufficient policies for pursuing collection of parking violations after a violation is more than 10 days past due or set a benchmark for collection rates. As a result, fines are not being collected as …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases State Audits
… employees who were not on travel assignments as well as to pay for the office’s holiday parties. The travel card was also inappropriately … (LIRR) - Selected Travel Expenses (2013-S-77) MTA’s travel policy directive does not clearly state all the requirements …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-audits