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State Agencies Bulletin No. 2353
… Tuition Reimbursement and Certification and Licensure Exam Fee Reimbursement (CLEFR) through PayServ. Affected … has received the full non-taxable amount. CLE Cert Lic Exam Fee Reimburse This taxable CLEFR reimbursement will be … Tuition Reimbursement and Certification and Licensure Exam Fee Reimbursement CLEFR through PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureAvoca Central School District – Payroll (2025M-14)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Ethics Oversight (2020-MS-1)
… New Rochelle [pdf] , Rochester [pdf] , Troy [pdf] and Utica [pdf] . Audit Objective Determine whether local …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1DiNapoli: Motor Vehicle Fatalities Rise Sharply in NY
… DiNapoli said. “While there are fewer drivers on the road and vehicle safety features have greatly improved, more fatal crashes are occurring. As New Yorkers hit the road for the Fourth of July holiday and summer vacations, …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-motor-vehicle-fatalities-rise-sharply-nyDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… $18.2 billion from January to September 2025, an increase of 4.3% ($747 million) compared to the same period last year, … seen from January to September for the 2010 to 2019 period of recovery and expansion following the Great Recession. “New … significant fiscal risk for municipalities amid signs of a slowing economy,” said DiNapoli. “Local officials who …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Buffalo City School District , Parishville-Hopkinton Central School District , Pavilion Central School District and the Shoreham-Wading River Central School … announced his office completed audits of Buffalo City School District ParishvilleHopkinton Central School District …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… district officials overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. Officials could … how they are reviewed. The district’s budgeting practice of overestimating appropriations resulted in it levying more … taxes than needed and resulted in the accumulation of surplus fund balance in excess of the statutory limit by …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… BID funds. BID charges exceeded the statutory limit for 11 of the past 13 years by a total of approximately $464,000 … Civil Service requirements at a starting salary that was $11,000 more than it should have been. The former director and … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… revenues. However, because no resource exists to identify all the communication suppliers operating within the counties … audited, county officials were unable to determine whether all E911 surcharges were received from their suppliers. As a … officials cannot be sure that their county received all the surcharges to which it was entitled. Village of …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Berlin Central School District , Galway Central School … the Scotia-Glenville Central School District . "In an era of limited resources and increased accountability, it's … fund balance annually to finance operations, none of the fund balance was used for operations for the 2013-14 …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. announced the sentencing of … resident was prosecuted by the Westchester County District Attorney’s Office Investigations Division Economic Crimes … pension payments. "Thanks to my partnership with District Attorney Scarpino, Ms. Rose is being held responsible for her …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsState Agencies Bulletin No. 880
… appointed to a position with a salary above the statutory hiring rate based on Section 130.4 and/or Section 131.1a of … it is impractical to recruit for a specific title at the hiring rate of the salary grade in one or all areas or … that title in the specific area(s), called an Increased Hiring Salary. Pursuant to Section 131.1a of the Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesOpinion 89-9
… to a creditor or to a person who has paid or incurred the funeral expense of the decedent. Payment may not be made … to a creditor or to a person who has paid or incurred the funeral expenses. The affidavit must show that the decedent …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … of a fire district to include the territory of a fire protection district dissolved pursuant to Town Law, §172-d is … obtain the approval of the State Comptroller when a fire protection district is dissolved and the area merged into an …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: MTA Budget Outlook Improves
… financial plan period, yet it still plans to raise fares and tolls by 15 percent over a three-year period, according … the bulk of the unanticipated resources to improve service and maintenance, reduce the size of projected budget gaps and … it will not meet its $2 billion target from efficiencies alone and some projects will be deferred to the next capital …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesUnexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing the needs of its passengers … Authorities Law. One of six MTA constituent agencies, the Long Island Rail Road (LIRR) is both the largest commuter …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsHoltsville Fire District – Financial Management (2025M-4)
… amounts a district will spend and receive, the amount of fund balance that will be available at the end of the fiscal … The District’s budgeted appropriations for fiscal year 2024 totaled $3.8 million, and capital reserve fund balances … that were not transparent. Although the Board planned to transfer $2.2 million into the capital reserve funds between …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4DiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… sites or hilltop parks where a fix was not feasible. Most of the barriers were Readily Achievable. The survey was … in Manhattan. DiNapoli’s audit listed facilities with the most uncorrected barriers that were ranked either Readily … could be corrected without much difficulty or expense. The most common problems were a lack of signage, problematic …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… regulatory requirements, DEC told auditors they are drafting procedures that incorporate detailed enforcement …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… The state Office of Temporary and Disability Assistance (OTDA) … permanent housing, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Thousands of New … get back on their feet.” Homeless shelters across the state provide various services to individuals and families, …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-shelters