Search
Opinion 94-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES--Fees (exemption from parking meter fees for city officials) … of the city council from paying parking meter fees while on official duty. 1980 Opns St Comp, No. 80-23, 89 and 3 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-94-2NYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… and from 24.4 percent to 28.3 percent of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is made up … new rates are due by Feb. 1, 2022, but employers receive a discount if payment is made by Dec. 15, 2021. There are more …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22State Comptroller DiNapoli Releases School Audits
… and procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts … if the deposits were intact and recorded accurately and all cash receipts were recorded accurately and deposited … receipts are generally issued at the district office for all moneys received. However, district officials said that …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Services (ITS) is responsible for maintaining Active Directory domains on behalf of the State’s Executive agencies. Because Active Directory and associated domain controllers ultimately … ensure appropriate management and monitoring of its Active Directory environment. ITS officials made progress in …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… to compensate those persons they might injure or whose property they might damage as a result of an accident. The …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Olean City School District – Reserve Funds (Cattaraugus County) The board and district officials properly established … utilized by certain bargaining units/departments. Oxford Academy and Central School District – Transportation … Central School District – Medicaid Reimbursements (St. Lawrence County) District officials did not identify …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsHoward Public Library – Board Oversight (2026M-3)
… compliance and prevent mismanagement, waste and fraud. From January 1, 2024, through June 30, 2025, deposited … and abuse of the library’s resources. Audit claims for all 140 non-payroll disbursements totaling $28,520 from … 2024, through June 30, 2025. Without an adequate review of all supporting documentation for disbursements before …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3DiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… Impacts from the recently enacted federal budget law, upcoming … benefits it generates, according to a new analysis from State Comptroller Thomas P. DiNapoli. “New York has long benefited from outstanding institutions of higher education that serve … Impacts from the recently enacted federal budget law upcoming …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyComptroller DiNapoli Releases State Audits
… help ensure its independence. Tuition Assistance Program (TAP): State Financial Aid Program at LIM College (2015-T-2) … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, tests did …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… construction, and rehabilitation of State facilities or equipment and expect to receive rental or contractual payments from the State in an amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Comptroller DiNapoli Releases Municipal Audits
… the condition of court and trust funds and abandoned property to the Office of State Comptroller. Town of … the difference. The village’s tentative budget exceeds the property tax levy limit. Rensselaer County Water and Sewer …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… Schmidt and Chautauqua County Sheriff James B. Quattrone today announced the arrest of Jennifer Jaeger, former Bemus Point village clerk, for the alleged theft of more than $60,000 in village funds. … degree, and official misconduct. Jaeger will be arraigned today in Chautauqua County Court in front of Judge David W. …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Taxes – 2022 Financial Condition Report
… in securities industry bonuses. Corporate franchise taxes increased by 46 percent, resulting from higher tax … $327 in fiscal years ending in 2020. At the local level, property tax revenues are the largest single tax source overall. Nearly 66 percent of all property taxes in New York are collected by school districts. …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesUnity House of Troy – Compliance With the Reimbursable Cost Manual
Determine whether the costs submitted by Unity House of Troy on its CFR were properly calculated adequately documented and allowable under SEDs guidelines
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… Recommendations SED should review disallowances resulting from our audit and make the appropriate adjustments to costs …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… fee for these services is 1 percent of per pupil revenue from the prior academic year. On January 31, 2013, the Board … of the benefits, rights, and responsibilities of all parties to the contract, and the Board should use this … Adopt a budget that includes realistic estimates of all revenues and expenses based on both historical data and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321State Comptroller DiNapoli Releases Municipal Audits
… County) The board-adopted procurement policy meets all legal requirements and includes a provision that requires a purchase order be approved prior to making all purchases in excess of $800 that are not subject to … Town officials did not seek competition for purchases from 23 vendors totaling $455,638. A board member has a …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-203
… 12, 2004, Department Chairpersons will be compensated for all hours of work performed as Department Chairpersons during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsApplying for Previous or Military Service Credit – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-credit