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State Agencies Bulletin No. 2262
… the beginning of the academic year Teachers not returning in the Fall of 2024 Change in Comp Rate Codes Transfers … A teacher will only be paid for the number of days in which they are Active within a pay period. Example: If a … Inconvenience Pay record. Reporting Time Entry Earnings (Lost Time, Extra Time, and Salary Lump Sum Payments): …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2262-restoration-contract-pay-and-additional-pay-21p-institution-teachersDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… P. DiNapoli today announced employer contributions rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2025-26. Employers’ average … rates will increase from 15.2% to 16.5% of payroll for the Employees’ Retirement System (ERS) and from 31.2% to …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26Physical and Financial Conditions at Selected Mitchell-Lama Developments
… collect over $1.5 million in unrealized rental income from apartments that remained vacant for more than 120 days. Key …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsHenderson Fire District – Financial Activities (2025M-67)
… (Board) adequately monitor financial activities and ensure the Treasurer maintained appropriate records and reports? Audit Period January 1, 2023 – February 27, 2025 … records are maintained to capture all transactions and monitor financial activities by reviewing bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Opinion 91-14
… REFERENDUM -- Permissive (need for prior to cooperation agreement for refuse collection) REFUSE AND GARBAGE -- … basis, or for the provision of a joint service. Any agreement entered into under section 119-o must be approved … under section 119-o. As to the subject matter of the agreement, paragraph 1 of section 119-o, as noted, authorizes …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 91-29
… Firemen's Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television … benevolent association) -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, §§717(a), (b), 720(a)(1), …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 91-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Port Washington Union Free School District – Payroll (2025M-38)
… accurately pay clerical, custodial, maintenance, security and transportation employees’ salaries and wages? Audit Period July 1, 2023 – December 31, 2024 … to ensure that employees are accurately paid the salaries and wages authorized by the board of education (board). The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Churchville-Chili Central School District – Procurement (2025M-18)
… and District policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… Law (Insurance Law), FFI tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed … written by certain out-of-state insurers against loss or damage by fire on property located in the State. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDiNapoli Report Tracks MTA's Shifting Revenue Streams
… 17% and 22% below their respective 2019 levels. Bridge and tunnel toll revenue was up as driving increased during the … elevated compared to prior to the pandemic. Bridge and tunnel crossings were up 2% and revenue was up 24% over 2019, …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… Warren County Local Development Corporation – Revolving Loan Program (2021M-102), released in December 2021. The … did not provide adequate oversight of the revolving loan program. The audit included 10 recommendations to help … and improve the Corporation’s oversight of the revolving loan program, including monitoring the use of the loans and …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fOversight of the Educational Opportunity Program
… monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes. … SUNY operates the EOP, which provides access, support, and financial aid for disadvantaged students who show the … monitoring the Educational Opportunity Program EOP and if SUNY and the campuses are using EOP funding for …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programOpinion 92-46
… same or similar commodities will exceed $10,000 over the course of a fiscal year (1991 Opns St Comp No. 91-64, p 169; … to be purchased for other village purposes over the course of the fiscal year ( cf . 18 Opns St Comp, 1962, p 43, …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 92-44
… v McGuire , 100 Misc 2d 834, 420 NYS2d 248; 1991 Opns St Comp No. 91-25, p 73; 1984 Opns St Comp No. 84-4, p 4; 1979 Opns St Comp No. 79-266-A, p 48). In contrast, except when a …
https://www.osc.ny.gov/legal-opinions/opinion-92-44DiNapoli: LIRR On-Time Performance Falls Short
… Penn Station and the four East River tunnels that connect Manhattan to Long Island." In 2016, the LIRR carried … Pennsylvania Station and the underwater rail tunnels that connect Manhattan to Long Island. The LIRR was responsible … space at Penn Station and the four East River Tunnels that connect Manhattan to Long Island. The tunnels are owned and …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortState Agencies Bulletin No. 2366
… of this bulletin is to inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll System … Employees: Employees with employer-provided vehicles and/or chauffeurs are affected. Background: Personal Use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… report – pdf] | [read complete 2022 report – pdf ] Purpose of Review The purpose of our review was to assess the City of … The purpose of our review was to assess the City of …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… to $1.2 billion in managed care premiums that were paid for members who may have resided outside of New York. … premiums to his or her managed care plans. Responsibility for preventing enrollment in more than one state lies at both … and ensure New York is only paying Medicaid costs for its residents.” Medicaid members are enrolled through the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… year-end surplus of $3.9 billion that will be used to prepay expenses for the next fiscal year, helping the city balance its FY 2025 executive budget, according to a report released today by State Comptroller Thomas P. … projected yearend surplus of $39 billion that will be used to prepay expenses for the next fiscal year helping the city …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savings