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Oversight of Industrial Hemp
… of agriculture to grow or cultivate industrial hemp for research purposes. In New York State, Article 29 of the … and approves Program applications, and then is responsible for conducting pre-growing inspections and for sampling plants to test THC levels before harvested …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempCity of Lockport – Budget Review (B24-1-8)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, after we were presented with the proposed 2025 budget, the Common Council amended the 2024 budget by …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Town of Butler – Financial Management (2024M-119)
… underestimating revenues and overestimating expenditures for the town-wide and TOV funds from 2021 through 2023. … The audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119State Agencies Bulletin No. 1334
… to 16.75%. Note: There will be a “catch-up” rate of 19.2% for the remainder of 2014 to include amounts under-withheld for the period January 1, 2014 through July 31, 2014. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeComplaint Processing (Follow-Up)
… CCRB had an appropriate and sufficiently documented basis for the complaints referred to the NYPD and other agencies and for truncated complaints, and if CCRB was conducting … could jeopardize its ability to hold officers accountable for misconduct. For example, while CCRB receives automated …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followCUNY Bulletin No. CU-827
… of this bulletin is to provide instructions to agencies for processing the PSC full-time Ratification Bonus Payments. … Payment is pensionable, not subject to across-the-board increases, and is not included in the calculation of … Revenue Service Publication 957, OSC will be reporting retroactive payments made to individuals who have filed for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-827-professional-staff-congress-psc-full-time-ratificationCUNY Bulletin No. CU-837
… of this bulletin is to provide instructions to agencies for processing the PSC part-time Ratification Bonus Payments. … between the City University of New York (CUNY) and the PSC for the Term of 2023-2027, part-time employees may be eligible for a one-time Ratification Bonus Payment. This one-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationState Agencies Bulletin No. 2358
… Daily Compensation to $72 per day effective 06/08/2025 for eligible employees. Note: Employees who would have made … the Jury Duty Daily Compensation is effective 06/08/2025 for both Administration and Institution Payroll Cycles. … a Next of Kin Affidavit has been previously submitted for a deceased employee’s payroll check, OSC will accept a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationEastport Fire District – Procurement (2025M-50)
… (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period … be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals (RFPs) or written and verbal quotes, a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Uncollected Penalties (Follow-Up)
… outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followOpinion 89-38
… negotiated between public employers and public employees with respect to any benefit provided by or to be provided by … that the program would constitute a change negotiated with respect to a benefit provided by a public retirement …
https://www.osc.ny.gov/legal-opinions/opinion-89-38New York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleDiNapoli Op-Ed in Buffalo News Urges Washington to Help Governments Hurt by COVID-19
… it right: The federal response must fill the revenue gaps for state and local governments created by the pandemic. … local governments – not cuts to essential services or tax increases. The economic impact of COVID-19 has produced … aid from Washington, more cuts from the state are likely for schools, health care providers, human services …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-buffalo-news-urges-washington-help-governments-hurt-covid-19Guide to Financial Operations
… to Financial Operations (GFO) acts as a reference source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural guidance for State agencies using the SFS as well as traditional …
https://www.osc.ny.gov/state-agencies/gfoJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… affairs. The Board-appointed Chief Executive Officer (CEO) and Chief Financial Officer (CFO) are responsible for …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… by the Chenango County Legislature and responsible for CCIDA’s general management and financial and operational … Board as CCIDA’s Chief Executive Officer (CEO) responsible for the day-today operations. CCIDA offers financial …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fDiNapoli: Dangerous Dodd-Frank Roll Back Plan Threatens Consumers, Markets and Investors
… loans, weaken corporate accountability and sow the seeds for economic instability,” DiNapoli said. Read DiNapoli’s …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-dangerous-dodd-frank-roll-back-plan-threatens-consumers-markets-and-investorsState Public Authorities Dashboard
… For each category on the dashboard the data represent the most recently certified fiscal year for those authorities reporting through PARIS and does not …
https://www.osc.ny.gov/reports/state-public-authorities-dashboardTown of Wethersfield – Capital Project (2025M-46)
… Town of Wethersfield (Town) Board (Board) properly plan for and manage the Highway Department (Department) building … Understanding the Audit Area The Board is responsible for the oversight and management of capital projects, … long-term. In May 2017, the Board acknowledged the need for a capital project for a new Department building, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46State Agencies Bulletin No. 884
… Departments and Institutions, the following was added for M/C employees who had separated from State service prior … that had been segregated from the employee’s accruals retroactive to the date of separation. Payment of the … the amount of the restored vacation accruals using the salary and additional salary factors in effect on the date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-credits