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State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Central Square Central School District , Hastings-on-Hudson Union … is being spent appropriately and effectively.” Central Square Central School District – Claims Auditing (Oswego …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsOpinion 90-12
… not permitted. CPLR 2105 clearly authorizes an attorney's certification in those instances where a statute only … however, a statute, such as CPLR 2607, expressly requires certification by the clerk of the court "any other provision … the obvious meaning of the statute is that only a certification by the clerk of the court is permissible. Any …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Comptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… of Tamarac, Florida, with Grand Larceny in the Second Degree, a Class C felony. Kanas is charged in Albany County … charging Renee Kanas with Grand Larceny in the Second Degree a Class C felony …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingState Agencies Bulletin No. 1892
… for Nonresident Aliens Supplemental Wage Withholding Flat Rate Social Security Wage Base Limit Contribution Limits on … Qualified Transportation & Parking Fringe Benefits Limit Mileage Rates Individual Taxpayer Identification Number … Federal Tax Withholding Rates All Federal tax withholding rate changes effective in the first paycheck of January, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021State Agencies Bulletin No. 1863
… Purpose The purpose of this bulletin is to provide agencies with the 2020 … to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … “Taxable Expense” (Earnings code TXE). The final transfer of taxable travel reimbursements for 2020 will occur on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1960
… agencies with the 2021 calendar year-end procedures for taxable travel reimbursement. Background Taxable Travel … by receipts. The 2021 maximum rate allowed by IRS for PCM is 56.0 cents per mile effective from January 1, … December 31, 2021. Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State Comptroller … on the need for greater transparency and accountability in budgeting for the use of federal relief funds. The full … received more money than they sent to Washington, D.C., in taxes in federal fiscal year 2020. It was true even for …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) officials properly distribute foreign … Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the statute states that … to fire departments and companies for the use and benefits of the membership. Furthermore, in accordance with relevant …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112State Comptroller DiNapoli Releases Municipal Audits
… of Southampton , Westchester Community College and the City of Yonkers . "In today’s fiscal climate, budget … when assets should be recorded in the inventory records. City of Yonkers – Budget Review (Westchester County) The … revenue, such as fund balance, to balance its budget. The city could potentially face a shortfall of approximately $1.7 …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Permanent COLA
… a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment is a change, based on the cost … Allowance amount, even if you selected a different option. For example, assume the inflation rate from March 2013 to … recall, when you retired, you were given various options for how your retirement benefit could be paid to you. All of …
https://www.osc.ny.gov/retirement/publications/permanent-colaOpinion 97-1
… that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in … -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 88-57
… that bear on the issues discussed in the opinion. WATER RENTS -- Rates (schedule of rates may include a … Constitution, Article 1, §11: A town board, on behalf of a water district, may establish a schedule of water rates including a classification under which senior …
https://www.osc.ny.gov/legal-opinions/opinion-88-57CUNY Bulletin No. CU-736
… the Comptroller of the City of New York and the Local Union 1969, Civil Service Employees, I.U.P.A.T. for … 22, 2022, provides for retroactive increases to the hourly rates effective 11/25/2017, 11/25/2018, and 12/25/2019 as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateState Agencies Bulletin No. 2018
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the April 2022 Longevity Payment for Long-Term … The Longevity Payment for Long-Term Seasonal Employees is included as salary for retirement purposes and must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1902
… compensation calculation of any overtime earned after the appointment date. Therefore, agencies must insert a row on … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1902-april-2021-longevity-payment-long-term-seasonal-employeesState Contract and Payment Actions in April
… Office of the State Comptroller approved 1,450 contracts for state agencies and public authorities valued at $23.3 … payments valued at more than $25.3 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilGreat Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record and … Did Great Neck Park District District officials properly record and …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27The Concerning Growth of Hate Crime in New York State
… Introduction New York State has seen a concerning surge in reported hate crimes over the last five years, with the number of incidents increasing by 12.7 percent in 2023 alone. As the … New York State has seen a concerning surge in hate crimes over the last five years with the number of incidents increasing …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateState Contract and Payment Actions in September
… Comptroller approved 1,803 contracts for state agencies and public authorities valued at $3.4 billion and approved more than 2.1 million payments worth nearly $15 billion. The office rejected 150 contracts and related transactions valued at $311 million and nearly …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… needs to be done. My office is working with SED to account for every dollar and make certain that children are getting … 19 additional cases to law enforcement. Hebrew Academy for Special Children Inc.: Compliance with the Reimbursable … (2018-S-68) Hebrew Academy is a New York City-based not-for-profit organization providing programs to children with …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractors