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Center Moriches Fire District – Fiscal Transparency (2025M-113)
… Did the Center Moriches Fire District (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the … Did the Center Moriches Fire District District Board of Commissioners Board obtain an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Opinion 95-31
… of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police … (compensation of incoming chief where prior chief declined salary increases) GENERAL MUNICIPAL LAW, §207-m: The salary of an incoming police chief must be fixed at an amount …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city … a housing authority is exempt from paying that portion of its cable television bill which is designated as a …
https://www.osc.ny.gov/legal-opinions/opinion-95-2SUNY Bulletin No. SU-388
… – BU28 who meet the eligibility criteria are affected. Background: Chapter 181 of the Laws of 2025, which … as follows: Year Pay Period Effective Date Pay End Date Check Date 2023-2025 Administration 23L 1/29/2026 2/11/2026 … employee’s taxable gross, and reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-388-suny-downstate-location-stipend-gsnu-employees-representedDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… may further increase demand for state-funded services. Many prefer to receive care at home rather than in … including: Waitlist numbers by county and program; How much funding each local agency receives and spends on in-home services; and How many eligible older adults remain underserved. Without …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsDiNapoli Calls for Improvements to Capital Planning Process
… estimated $81.7 billion – including tax dollars, federal aid and long-term borrowing proceeds – to support its capital … an estimated $817 billion including tax dollars federal aid and longterm borrowing proceeds to support its capital …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processState Agencies Bulletin No. 2208
… OSC’s automatic processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments … Employees Association (CSEA), provides for an increase in Location Pay for employees located Downstate who are … OSCs automatic processing of the April 2024 Increases to Location Pay and Location MidHudson Pay and provide …
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civilState Agencies Bulletin No. 2215
… processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed … of the Laws of 2023 provides for an increase in Location Pay for employees located Downstate who are currently … processing of the April 2024 Increases to Location Pay and Location MidHudson Pay and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2215-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2114
… OSC’s automatic processing of the April 2023 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments … Employees Association (CSEA), provides for an increase in Location Pay for employees located Downstate who are … OSCs automatic processing of the April 2023 Increases to Location Pay and Location MidHudson Pay and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2114-april-2023-increase-location-pay-and-mid-hudson-location-pay-employeesVI.2.C Budget Journal Transactions – VI. Budgets
… legislation as well as project budgets. The journals post the control records within the various KK ledgers. There … 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-transactionsState Agencies Bulletin No. 1892
… of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding requirements … outlined in this bulletin. Summary of Changes To date, the IRS has issued guidance on changes to the following areas for … of January, 2021. Federal Withholding Allowance Per IRS Publication 15-T , withholding for employees with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021DiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses … campuses. The audit’s review of seven SUNY campuses — University at Buffalo, Binghamton University, SUNY Downstate Sciences University, Empire State … The State University of New York SUNY needs to make sure its campuses …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsSUNY Bulletin No. SU-302
… and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and existing doctoral students in selected programs. Certain comprehensive colleges are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) … are safely maintained, and have valid operating permits. The audit covered the period from January 1, 2017 through October 1, 2020. … To determine if the New York City Department of Buildings adequately monitors …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… a request can be submitted to COA Governance for possible inclusion as a Standard Activity. If the agency requires …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesComptroller DiNapoli Releases Municipal Audits
… court purposes. As a result, there were 819 unpaid parking tickets, totaling $27,301 for the audit period. The court also had up to $1.1 million of unpaid parking tickets dating back to 1986. Lake Ronkonkoma Fire District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Fare Collection
… under its original name. It extends from three major New York City terminals – Penn Station, Manhattan; Atlantic … pass, or pay the applicable fare. Train Service Personnel (TSP), who are part of the Transportation Services Department, …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionState Agencies Bulletin No. 1470
… SSPU DRP reductions is less than zero (0) in one or more record number Background As part of the Council 82 SSPU … the following earnings codes is less than zero (0) in any record number is eligible for the repayment: Bargaining Unit … OSC will insert a row on the Additional Pay page for each record number in which the sum of the employee’s gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… time. Only 31% of youth eligible for counseling or speech therapy received all services they were eligible for. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthOpinion 2009-1
… fire district commissioner whose spouse is to be appointed treasurer) -- Family Relationships (spouse of fire district commissioner as appointed treasurer) FIRE DISTRICTS --Treasurer (spouse of fire district commissioner as appointed … of commissioners may serve as an appointed fire district treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1