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DiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… slide into fiscal black hole We are all painfully aware of the devastating health impacts of the COVID-19 pandemic. What is also becoming frighteningly … expansion in history to an economic freefall in a matter of weeks. Job losses have been swift and massive, totaling …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19Overview – Special 20- and 25-Year Plans
… Budget enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which … Police and Fire Retirement System (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional … 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, which is optional …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… Purpose Determine the extent of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our … Determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followState Agencies Bulletin No. 779
… Purpose To explain OSC’s automatic processing of the 2008 Blind Veterans annuity increase. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind Veterans Annuity Background … To explain OSCs automatic processing of the 2008 Blind Veterans annuity increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseFabius-Pompey Central School District – Information Technology (2016M-237)
… Purpose of Audit The purpose of our audit was to assess the District’s management of network user accounts and security settings for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Town of Corning – Financial Condition (2020M-13)
… expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund balance policy. Key Recommendations The Board should: Ensure the estimates for revenues and appropriations are reasonable … unassigned balance in the TW general fund and use excess funds in a manner that benefits taxpayers. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… by the membership for payment each month. Adopt a code of ethics and ensure officers comply with the disclosure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mYour Pension Pay Stub
… Account Homepage, click View Pension Check . Select date of the pension payment to view. You’ll be able to see a list of payments you’ve received beginning with your January 2023 …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubCUNY Bulletin No. CU-345
… system and not the NYS Central Accounting System. The payment must be reported on Form 1042-S (Foreign Persons U.S. … 30% unless Tax Treaty entered on Employee Tax Data. Plan Type: 7R – No-Retirement Option Earnings Program: HNR – … alien independent contractor immediately as this payment is for non-State workers and the nonresident alien …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… students increased sharply as schools transitioned back to in-person learning after the COVID-19 pandemic subsided and remained high with nearly one in three students chronically absent during the 2022-23 … of students who miss at least 10% of days (typically 18) in a school year for any reason, excused, unexcused, or for …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolDiNapoli: Village Fiscal Stress Declines Again
… Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016. Three villages were designated in "moderate fiscal … Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againOpinion 96-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … only by special act) TOWN LAW, §181: The fiscal year of a fire district may be changed only by act of the State …
https://www.osc.ny.gov/legal-opinions/opinion-96-12DiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… State Comptroller Thomas P. DiNapoli announced the sale of two series of New York State General Obligation Bonds totaling $634 … sale. Specifically, the sales were $102,370,000 of Series 2021A Tax-Exempt Bonds and $531,385,000 of Series … State Comptroller Thomas P DiNapoli announced the sale of two series of New York State General Obligation Bonds …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsUnified Court System Bulletin No. UCS-244
… Purpose To explain OSC’s automatic processing of the SOS adjustments. Affected Employees Eligible employees … in Negotiating Units DR and F8 Background Chapter 98 of the Laws of 2017 and various side letters provide for a retroactive … To explain OSCs automatic processing of the April 2017 Unified Court System of the State of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-0XVI.4.A Cash and Investments – XVI. Financial Reporting
… holdings. The three major policy issues relating to deposits and investments are: Footnote disclosure of … concentration of credit risk, interest rate risk, and foreign currency risk that have been formally adopted for the … disclose the investments' types, the reported amounts, and how the investments are held as defined above. Investments in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsSouth Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over … Jefferson Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, Lorraine, Rodman, Rutland, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Lansing Central School District – Procurement (2021M-213)
… economically and in a manner that is in the best interests of taxpayers. Policies and procedures were inadequate and did … for insurance coverage totaling $232,624 or for four of six professional service providers paid $301,023 during … the same insurance provider for about 20 years and each of the four remaining vendors for at least 10 years without …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213DiNapoli: Technology Changing How Local Governments Serve Residents
… “Smart Solutions Across the State: Advanced Technology in Local Governments,” at a press conference in the City of Schenectady with Mayor Gary R. McCarthy, … provide greater internet access. The initiatives underway in Schenectady are a model for others to follow, and I …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 90-22
… FUNDS -- Deposits and Investments (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , … 117; GENERAL MUNICIPAL LAW, §11: A municipal water utility is not required by Public Service Law, §117 to pay interest … decision (see, e.g., 1981 Opns St Comp No. 81-27, p 26; 1979 Opns St Comp No. 79-754, p 154; 24 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 94-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of … department and may not supersede the prohibition contained in General Municipal Law, §209-b(4) pursuant to its home rule … A squad generally may render emergency ambulance service in cases of fires, accidents, calamities or other emergencies …
https://www.osc.ny.gov/legal-opinions/opinion-94-7