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Opinion 90-4
… Duties (imposition of benefit assessments for drainage) LOCAL FINANCE LAW, §11.00(a)(3); VILLAGE LAW, §§4-412(3)(1), … pond within the village where such pond is an integral part of the village's drainage system and where the filled in … consideration (see, e.g., 1989 Opns State Comp No. 89-50, p 112; 1987 Opns State Comp No. 87-27, p 43; 1981 Opns State …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Comptroller DiNapoli Releases Municipal Audits
… Library , City of Lockport , the Town of Saranac and West Corners Fire Department . “In today’s fiscal climate, budget … office and was accessible to other town employees. West Corners Fire Company – Cash Receipts and Disbursements … Public Library City of Lockport the Town of Saranac and West Corners Fire Department …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… County) The highway department did not maintain perpetual fuel inventory records or take periodic physical inventories, which caused fuel usage to be under-recorded. The senior center director … Activity (Chenango County) The board has adopted a code of ethics and purchasing and investment policies as …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… through August 31, 2013. Background The Town of Charlton is located in Saratoga County and is governed by an elected five-member Town Board and has a population of approximately 4,100 residents. Budgeted … water billing and collections for the period of January 1 2012 through …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28State Agencies Bulletin No. 130
… Agency Processing Agency may need to start or cancel a deduction for an employee with this code, using the Gen …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programCUNY Bulletin No. CU-421
… on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … 12/31/10. (Please refer to Payroll Bulletin Number CU-414 for additional information). The HIRE Act expires on 12/31/10; therefore, the Social Security tax for employers resumes effective 1/1/2011 and employee records …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actSUNY Bulletin No. SU-341
… necessary arrears into PayServ using Deduction Code 516, TRS PY Arrears Before Tax. Arrears must be entered between … already has a deduction record for Deduction Code 516, TRS PY Arrears Before Tax by scrolling through the deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateComptroller DiNapoli Releases Municipal Audits
… Fire Company and the Watervliet Housing Authority . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … records were not adequate and there were numerous errors in the financial reports. Also, the district’s required …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… and unused leave payouts were generally made in accordance with collective bargaining agreements and individual … consistently presented, and the board approved, budgets with significantly overestimated appropriations. The … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key … Village officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Schuyler Heights Fire District , Village of Voorheesville , Willsboro Fire District and the Town of Wilson . “In today’s fiscal … spent appropriately and effectively.” Schuyler Heights Fire District – Controls Over Claims Processing (Albany …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsXII.6.E Making an Emergency Payment – XII. Expenditures
… to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior to payment. An emergency … situation occurs where health and public safety or the conservation of public resources is at risk and an … to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that New York State Thruway users are accurately billed for the correct amounts and that customer billing issues are addressed. The audit covered the period January 2019 to October 2023. …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsState Police Bulletin No. SP-226
… the agency of OSC’s automatic processing of the April 2022 Salary Increases for NYSPIA and provide instructions for … Salary increase for eligible employees effective April 1, 2022 for Investigators, Senior Investigators and Investigator … in Bargaining Unit 62. Effective Dates The April 1, 2022 2% Salary Increases (Bargaining Unit 62) will be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-226-april-1-2022-2-salary-increase-state-police-employees-represented-newDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … equipment technician, was paid for full work days at the Buffalo district while he was also clocked in at the Lake …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… 40,000 new employees in the last fiscal year, city job vacancies stand at more than 21,000. "The pandemic caused a … officers (-25.9%), groundskeepers and gardeners (-24.5%), school safety agents (-22.0%), information clerks (-21.6%), … auditors, general office clerks, mechanics and repairers, school administration support staff, social workers, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionState Agencies Bulletin No. 1844
… Purpose The purpose of this bulletin is to inform agencies of the new increment code for CSEA, DC-37 and PEF employees … The purpose of this bulletin is to inform agencies of the new increment code for CSEA DC37 and PEF employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1844-new-increment-code-representing-job-rate-status-october-2020-cycleOpinion 90-2
… discussed in the opinion. LIBRARIES -- Contracts (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) EDUCATION LAW, §256: A village may contract … Whether a village may contract for library services with a town public library which was established by the town within …
https://www.osc.ny.gov/legal-opinions/opinion-90-2State Agencies Bulletin No. 2127
… of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year 2023-2024. Affected Employees Employees with … Title and Position Management (TPM) Mass Change Process for Line-Item Realignment (LNR); do not use a Position Move …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024State Agencies Bulletin No. 2013
… of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year 2022-2023. Affected Employees Employees with … Title and Position Management (TPM) Mass Change Process for Line-Item Realignment (LNR); do not use a Position Move …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023