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Opinion 89-3
… varying from State contract) GENERAL MUNICIPAL LAW, §§104, 109-b: The exception for purchases made through the New … bids in the manner prescribed by that section. Section 104 of the General Municipal Law provides an exception to the … is consistent with the purposes of General Municipal Law, §104 and general principles of competitive bidding law. The …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… courts play a vital role in the New York State Unified Court System, as these courts have broad jurisdiction and hear both civil and criminal matters. 1 Justice courts hear civil, criminal, misdemeanor and traffic … that form a contiguous geographic area within the same county may establish a single justice court. This new court …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsState Comptroller DiNapoli Releases School Audits
… Services , West Canada Valley Central School District and the West Hempstead Union Free School District . State … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1675
… Social Security Number Employee’s Name Reason Why SSN Not Verified. Reasons provided by SSA may include: SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN Deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1675-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1604
… (SSA) system. Affected Employees Employees who appear on the Control-D Report NPAY752 (Social Security Number … to enter a correct name and Social Security Number on their employees’ Form W-2. This requirement also applies … Administration>Personal Information>Modify a Person. On the Biographical Details tab, the National ID field must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1604-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases Municipal & School Audits
… board and district officials overestimated appropriations by $9.7 million (11.6%) between the 2017-18 and 2020-21 … the same period), which exceeded the 4% statutory limit by $1.4 to $2.1 million. In addition, a tax certiorari reserve was improperly funded by $304,641 and a debt reserve, with a balance of …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Accounts Payable Advisory No. 43
… changes: Chapter Name Description of Change X.3.A Online Vendor Add Portal Updated to include new … address and email; Also updated to reorder X.3 X.3.A Vendor Request Mass Add Updated to include new requirements … (each location is a set of business rules as determined by the vendor, no longer synonymous for payment method) …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreState Comptroller DiNapoli Releases Audits
… Statewide Financial System Asset Management Module (SFS AM). Within the Office of General Services, the Bureau of Capital Assets (BCA) monitors and coordinates SFS AM capital asset inputs, assisting agencies in the management and maintenance of their asset data in SFS AM. Auditors found BCA is not adequately overseeing capital …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… the number of Payment ID sequences an agency has entered. On the ‘Payments’ tab, the agency must enter the Payment ID, … of a Direct Journal Payment in error. Additional fields on the Payments tab include: Customer ID: A Customer ID is … for Customer ID. A correcting entry can only be done on an AR Deposit using two sequences that net the deposit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentState Agencies Bulletin No. 702
… between bargaining units with different raise percentages in the fiscal year in which the movement occurred Effective Date(s) Immediately … when an employee has movement between bargaining units in a fiscal year where the percentage increases for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsState Agencies Bulletin No. 1945
… then deny the Job Action Request. Note: Any Additional Pay change requests related to these Workers’ Compensation … leave at the beginning of employee’s contract. If a CAL teacher is released to return to work during the summer … CAL position at the beginning of the contract. If a 21P teacher is released to return to work during the summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… New York’s municipalities collected nearly $17 billion in sales … outside New York City by $50 million annually for the next two years, to be put in a State fund for financially … in sales tax distributions withheld each year for the next two years for the same purpose. In prior years, sales …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsOpinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority to cover fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 96-21
… by beach erosion control district) TOWN LAW, §§198(10-a), 202-b(2): A town board, pursuant to Town Law, §202-a, may authorize the replenishment of sand and the … to your letter asking whether the procedures of Town Law, §202-b may be used to authorize the replenishment of sand and …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 93-28
… (CHIPs moneys subject to section 284 agreement) SUPERINTENDENT OF HIGHWAYS -- Relations With Town Board … entered into between the town board and the highway superintendent pursuant to section 284 of the Highway Law. … for the purpose of providing State-aid toward the construction, operation and/or maintenance of highways, …
https://www.osc.ny.gov/legal-opinions/opinion-93-28DiNapoli Announces Latest Fiscal Stress Scores
… Monitoring System Municipalities: Fiscal Year 2023 Results Online Interactive Visualization Fiscal Stress Monitoring …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresTitle I Grants to Local Educational Agencies – Federal Funding and New York
… includes $679 million in federal Title I funding in FY 2025 and in each year thereafter. This accounted for … norms and annual school allocations. FIGURE 1 – Title I NYC School Allocations, FY 2025 # Schools Fungible Title I … $44,163,557 $58,337,598 $847,310,115 $533,907 Source: NYC Department of Education Impact In FY 2025, DOE allocated …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesXII.8.G Payment Methods – XII. Expenditures
… methods in the SFS. Check payments are physical, printed checks that are mailed to the vendor through the United States Postal … are electronic payments made from the State’s bank to the vendor’s bank within two business days after OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsState Comptroller DiNapoli Releases Municipal & School Audits
… maintained complete and accurate inventory records for all IT assets. As a result, the school’s inventory … 230 claims totaling $260,823 were properly supported and for appropriate purposes. The board also did not ensure that the treasurer maintained supporting documentation for all revenues and redeposited startup cash totaling …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces Latest Fiscal Stress Scores
… that number is nearly double what it was 10 years ago. In 2025, DiNapoli’s office has made additional targeted outreach …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scores