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Opinion 90-61
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … districts established pursuant to Town Law, Articles 12 and 12-A. Subdivision 3 of section 202 provides that the expenses …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… operations? Audit Period January 1, 2023 – June 16, 2025 Understanding the Audit Area The Board must provide … to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Agencies Bulletin No. 2000
… in identifying earlier deadlines, those dates are in bold on the 2022-2023 Schedule for Agency Payroll Submission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1891
… of the processing requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2021. Affected Employees Employees who claimed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021State Agencies Bulletin No. 1985
… of processing requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2022. Affected Employees Employees who claimed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … expenses. For example, due to anticipated increases in health insurance premiums, the district switched to lower cost health insurance coverage during the 2011-12 fiscal year and …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… more effectively and help ensure that funds are not only safe but also available when needed. This structured approach … We determined that the District’s investments were legal, safe and liquid. However, officials did not develop and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Opinion 88-34
… VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of regulations, orders and rules) -- Villages (manner of adoption of regulations, orders and rules) VEHICLE AND … in accordance with the procedures prescribed for the adoption of ordinances by Town Law, §§130 and 133. Thus, we …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 91-51
… the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund … fund to general fund) GENERAL MUNICIPAL LAW, §§9-a, 453; COUNTY LAW, §271: A county may temporarily advance county sewer district user … Whether a county chief fiscal officer may temporarily utilize for …
https://www.osc.ny.gov/legal-opinions/opinion-91-51CUNY Bulletin No. CU-714
… affected. Background Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-334
… Employees CUNY employees in the title of Maintenance Worker (CUNY) Effective Date(s) Increases may be submitted in … exist on the employee’s Job Data page. Any Maintenance Worker hired before April 28, 2006 will be paid the new salary rates. Any Maintenance Worker hired on or after April 28, 2006 will be paid a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-334-retroactive-rate-increases-maintenance-workers-cunySUNY Maritime College Review of PCard Transactions and TCard Expenses
… select purchases made on State-issued Procurement and Travel credit cards, along with travel expenses made by SUNY Maritime College (Maritime) … select purchases made on Stateissued Procurement and Travel credit cards along with travel expenses made by SUNY …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… 2018, the cities of Amsterdam (Montgomery County) and Long Beach (Nassau County) are designated as being in “significant …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdCUNY Bulletin No. CU-118
… Date. Select the appropriate Benefit Plan from the drop down list. This selection should be identical to that in the … college. Select the appropriate Tier from the drop down list. This selection should be identical to that in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsComptroller DiNapoli Releases School Audits
… District and the Tri-Valley Central School District . “In an era of limited resources and increased accountability, … expenditures and maintain financial stability beginning in the 2010-11 fiscal year. However, the board-adopted … Project (Erie County) The district was not transparent in its use of capital project funds. The district set aside …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… Chemung County District Attorney Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele, former Assistant Clerk for the Village of … Chemung County District Attorney Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsDiNapoli: Former Clerk Padded Her Pay With Town Funds
… Green after an investigation and audit found that she paid herself thousands of dollars in unauthorized payroll … Green after an investigation and audit found that she paid herself thousands of dollars in unauthorized payroll …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… On occasion, the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in … them that the award is not available. After all avenues of resolution have been exhausted, it may be necessary to … on the difference in whole days between the average date of check clearance for the disbursement and the date the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityStatement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… Statement on New York City’s Preliminary Budget (Jan. 28, 2026) State Comptroller DiNapoli Statement on New York City Budget (Jan. 16, 2026) …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetKing Center Charter School - Information Technology (2018M-61)
… security management, IT asset inventory and user access rights. We identified inappropriate or questionable computer … IT asset inventory and to address individual user access rights. Provide IT cybersecurity awareness training to …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61