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Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)

… Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid to the Corporation were accurately calculated and paid …

https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1

Real Property Tax Cap Information - Glossary

… Ad Valorem Taxes – Taxes based on property value used to fund general government operations.These taxes are … Growth Factor – The amount local governments are permitted to increase their real property tax levies. Either two … levy limit will be determined. Court Orders >5% - Tax levy to pay for court orders and judgments that cost more than 5% …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossary

June 2002: GASB Statement 34

… Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of financial … school districts by filing the ST3. Both of these forms are provided by OSC. The AUD and ST3 report information at …

https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34

CUNY Bulletin No. CU-372

… earnings." Affected Employees CUNY employees in the titles of Auto Mechanic, Auto Mechanic (CUNY) and Machinist … the agency must submit the following requests regardless of the employee’s status: For all rate increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/CRT (Pay Rate Change/Change Rate) on the Job …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-auto

DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud

… the state of $232,000 after the scam was uncovered in  two audits  by State Comptroller Thomas P. DiNapoli’s … Davis, 62, the former owner of Davis Ethical Pharmacy in Rockville Centre, was charged with grand larceny in the second degree, a class C felony, for allegedly sending …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraud

Opinion 94-11

… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of a fire district generally may not expend district funds in connection with a celebration of the district fire … of a fire district may expend fire district funds in connection with a celebration of the district fire …

https://www.osc.ny.gov/legal-opinions/opinion-94-11

State Comptroller DiNapoli Releases School Audits

… that all overtime hours worked by department employees are properly authorized. Overtime payments totaled $41,663, … overtime, there is no assurance that overtime costs are accurate. Gowanda Central School District – Financial …

https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0

Comptroller DiNapoli Releases Municipal Audits

… Also, the justices review the deposits to ensure they are accurate and that all receipts are accounted for prior to depositing the receipts. Cohoes …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… receipt, cash disbursement and bank reconciliation duties are segregated. As a result, the administrative assistant … payments appeared to be for district purposes, when checks are routinely disbursed prior to or without board approval, …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases State Audits and Examinations

… New York State Comptroller Thomas P. DiNapoli announced today the following … of re-incarceration to accurately account for recidivism. State Education Department: Ganrormic Inc., Compliance with …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0

SUNY Bulletin No. SU-326

… Downstate Location Stipend. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Downstate Location Fund based on the number of employees in BU28 to be paid in Administration 1L. Employees who are … taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-represented

IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions

… made to each agency; for all adjustments, segregations and allocations of such appropriations and reappropriations; for … subject. State Finance Law §22 requires that the annual budget and financial plan reports prepared by the Division of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutes

SUNY Bulletin No. SU-303

… Downstate Location Stipend. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Downstate Location Fund based on the number of employees in BU28 to be paid in Administration 1L. Employees who are … taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-represented

Comptroller DiNapoli Releases Municipal Audits

… adequate oversight of court operations to ensure moneys are accounted for accurately. Additionally, an annual audit … revenue and expenditure projections in the proposed budget are reasonable. The proposed budget includes estimated …

https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-audits

The Retail Sector in New York City: Recent Trends and the Impact of COVID-19

… visits will not return to pre-pandemic levels until 2025, although this will likely hinge on a vaccine. Until a …

https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19

State Comptroller DiNapoli Releases Audits

… the rate-based preschool special education program that it operated. The ineligible costs included: $56,619 in … tax law and that the state receives all monies to which it is entitled. In particular, the department does not have …

https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and … that the significant revenue and expenditure projections in the tentative budget were reasonable and the town's 2018 … pleaded guilty in Columbia County Court to falsifying business records in the first degree and was sentenced in …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits

Refunds – Divorce and Your Benefits

… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer … Unit will determine whether the entire refund can be paid to the member or whether a portion must be distributed to the …

https://www.osc.ny.gov/retirement/members/divorce/refunds

Payroll Users Group Organizational Charter

… Committee membership after having attended at least six meetings in a calendar year. Agencies must participate at … of Civil Service and Tax and Finance, the Division of the Budget, the Governor's Office of Employee Relations, and …

https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charter

CUNY Bulletin No. CU-598

… Annual and Hourly Blue and White Collar employees in IATSE Local One, Bargaining Unit TI. Affected titles are: … and the City University of New York, and as summarized in the memorandum dated 5/31/2017 from Carmelo Batista Jr., … should be returned with a completed Next of Kin Affidavit (Form AC 934-P ) and a Report of Check Exchange ( Form AC …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-598-2011-2018-iatse-local-one-retroactive-general-salary