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Tri-Valley Central School District – Budgeting (2014M-094)
… Tri-Valley Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board … comprises nine elected members. There are two schools in operation within the District, with approximately 1,100 … experienced accumulated operating surplus of $5.3 million. In addition, if outstanding tax certiorari proceedings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094City of Salamanca – Selected Financial Activities (2015M-284)
… within the Allegany Territory of the Seneca Nation, in Cattaraugus County. The City, which has approximately … flow analyses and did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did … enforce the collection of overdue property tax payments in a timely manner and did not follow the tax enforcement …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… that operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
Mount Pleasant Cottage School Union Free School District Financial Condition 2013M360
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialSchool Districts’ Energy Performance Contracts (2015-MR-1)
… report - pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees … Sachem Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… financial operations, the Town's procurement practices and claims auditing process and internal controls over the Justice Court's financial operations for the period January 1, 2015 … The Board did not have adequate procedures for auditing claims. Town officials made purchases without complying with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Opinion 2009-1
… other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the … LAW §§ 800(3), 801, 806; TOWN LAW §§ 174, 175: There is no statutory or common law prohibition against the appointment of the spouse of a member of a board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Member Contributions
… on your retirement plan. Your contribution balance earns interest annually and determines the amount you would be eligible to borrow if you decided to take a NYSLRS loan . Contributions earn 5 percent annual interest for … service. Annualized Wage or Actual Earnings Contribution Rate $45,000 or less 3.00% $45,000.01 to $55,000 3.50% …
https://www.osc.ny.gov/retirement/members/member-contributionsDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and monitoring of … The New York City Administration for Children Services must improve its oversight and monitoring of youth …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthState Agencies Bulletin No. 833
… automatically. Affected Employees Eligible employees in Bargaining Units 05 and 06 with a Pay Basis Code of 21P or … with a Pay Basis Code of 21P Payments will be included in Administration paychecks dated 9/17/08 and Institution … for eligible graded and N/S equated to grade employees in Bargaining Units 05 and 06 with a Pay Basis Code of 21P or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/833-september-2008-performance-advances-graded-and-ns-equated-gradeState Police Bulletin No. SP-189
… Unit 17. Effective Date(s) The increases to Hazard Duty Pay, Location Pay (Bargaining Units 07 and 17), and … Type Payment Effective Dates Check Date 07, 17 Hazard Duty Pay Administration 1 Lag 11/01/2018 05/01/2019 07, 17 … (Administration) are eligible for increases to Hazard Duty Pay, Location Pay (Bargaining Units 07 and 17), and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-189-increases-hazard-duty-pay-location-pay-and-command-pay-state-policeState Agencies Bulletin No. 1470
… noted above for the employee’s Pay Cycle/Pay Period Type. Goal Amount: The sum of gross earnings YTD for Earnings Codes … on any record number , the Earnings field is equal to the Goal Amount for this record number divided by 39 and rounded … on all record numbers , the Earnings field is equal to the Goal Amount for this record number. Bargaining Unit 91 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… positive, we still need to see how holiday sales and Wall Street bonuses contribute to the state’s financial position …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… participation to the Department of Economic Development (DED). The law sets the state’s MWBE participation target at … MWBE participation goals. However, in preparing reports to DED, DASNY did not make adjustments for such payments. For … providing revised amounts and participation rates to DED and other stakeholders. DASNY officials generally …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationOpinion 95-31
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Municipal Law, §207-m. You ask whether the starting salary for the new chief must be fixed at an amount equal to that … in this matter (see Memorandum of the Association of Towns for L 1977, ch 827, enacting section 207-m, dated July 22, …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 95-2
… is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that … is exempt from paying that portion of its cable television bill which is designated as a franchise fee …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli Calls for Improvements to Capital Planning Process
… Over the past 10 years, New York spent an estimated $81.7 billion – including tax … fiscal year, according to a report released today by State Comptroller Thomas P. DiNapoli. The report, which reviews New York's capital spending over the past decade and plans …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processVI.2.C Budget Journal Transactions – VI. Budgets
… the attributes associated with the budgetary chartstring. Field Name Field Description CCP Code Comprehensive Construction Program … Lapse Date Date (MM/DD/YYYY) when the budget is closed and no further transactions are allowable. The Lapse …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsState Agencies Bulletin No. 1892
… to income above the $200,000 threshold and is paid only by employees. Contribution Limits on Pension/Retirement Plans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021