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Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… Summary New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of … annual budget to provide those services. Village officials in NYS should be transparent and accountable, by making … that do not file their required AFR has grown from six in 2019 to 76 in 2023, a concerning trend. We reviewed 2 the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Comptroller DiNapoli Releases Annual Review of MTA Finances
The Metropolitan Transportation Authority MTA projects large operating budget gaps and has significant unfunded capital needs
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 2002-17
… of the prime contractors, on a town building construction project subject to General Municipal Law §101. This is in … 780, 344 NYS2d 961; General Building Contractors v Oneida County , 54 Misc 2d 260, 282 NYS2d 385; cf . General … the prime contractors (see General Building Contractors v County of Oneida , supra ; see also Construction Contractors …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17State Agencies Bulletin No. 1129
… purposes of clarity, the terms PayServ or SFS will be used in conjunction with the term Account Code for the remainder … default value has the same short description of OSCCHG. A list of these default PayServ Account Code Values is in … is as of February 1, 2012, Agencies need to review this list and determine what action is required. If the Cost …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountOpinion 2002-4
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … that, absent dredging, the channel will continue to fill in with rock and sediment, impeding boat traffic by rendering … to expend monies from taxes levied for the fiscal year in which the expenditure is to be made to dredge waterways …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-27
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- … of Binghamton , 67 AD2d 469, 416 NYS2d 349 (1979), mod on other grnds 48 NY2d 332, 422 NYS2d 919). Thus, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 88-79
… Action Grant (UDAG), the proceeds of which were loaned by a village to a developer to assist in financing the … The UDAG Agreement provides that any income earned by the village from the disposition of grant funds, including … grant or loan moneys to developers for projects identified by the local development corporation as appropriate uses …
https://www.osc.ny.gov/legal-opinions/opinion-88-79DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… force is one of the nation’s largest, but it decreased by 1% between 2011 and 2021 while the rest of the nation … rates were highest for Hispanics, at just over 61% on average over the 10-year period. Participation rates were … greater shares of workers who are Black (16.3% to 12.5%), Asian (10.3% to 6.3%), and Hispanic (18.6% to 18.2%). Between …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakUnified Court System Bulletin No. UCS-350
… SD Assoc of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesHow to Report Days Worked – Legacy Reporting
… The number of days worked you report for your employees has a direct impact on their retirement … worked to determine service credit, which is the basis for benefit eligibility and, in most cases, used in the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedTravel Advisory No. 13
… Administration issued new standard mileage rates for 2025. The standard rate for personal vehicle mileage is …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesLaw Pertaining to SUNY Police Officers
… from ERS to PFRS, will I go back into Tier 2? How much of my ERS time will count towards my 25 years in the PFRS special plan? If I leave employment with SUNY and accept a position as a police … benefit? If I join the PFRS plan and it turns out that my pension would be bigger with the current ERS plan, would my …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … buildings and the bus garage. The project was approved in December 2014 with a total budget of $12.4 million. The …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1845
… Federal Tax Data page ( Payroll for North America\Employee Pay Data USA\ Tax Information\Update Employee Tax Data) with … Tax Distribution page ( Payroll for North America\Employee Pay Data USA\Tax Information\Update Tax Distribution) by … City tax refund owed to the employee using the template ( NYC Refund Template ) and email the template with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataDiNapoli Releases Executive Budget Report
… inflation, rising federal interest rates and the end of federal relief aid that was instrumental in balancing the … Budget. The Executive Budget proposes $227 billion in All Funds spending in SFY 2023-24, an increase of $5.4 billion, … of State Operating Funds (SOF) spending and the maximum fund balance to up to 20% of SOF spending. If enacted, these …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportDiNapoli: 90 School Districts in Fiscal Stress
… persist, including increased deficits and dwindling fund balances. I urge school officials, especially those … Using financial indicators that include year-end fund balance, short-term borrowing and patterns of operating … school districts found to be in fiscal stress share a number of common characteristics. Most are operating with low …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressSelected Safety and Security Equipment at Train Stations
… Purpose To determine whether the Staten Island Railway has taken appropriate action to ensure that … technicians perform preventive maintenance and repairs on safety and security equipment such as CCTV cameras, CAIs, … for surveillance and security purposes. CCTV relies on strategic placement of cameras and the off-site …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsJune 2002: Advance Refunding Bonds
… What are a "current refunding" and an "advance refunding"? In a current refunding, the proceeds of the refunding bonds … are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are issued "in advance" of the actual redemption and placed in an escrow …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Freeport Union Free School District , Island Trees Union Free School District , Ontario-Seneca-Yates-Cayuga-Wayne … Springs Central School District , Wantagh Union Free School District , West Genesee Central School District …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… division found it did not collect more than $13 million in fines and fees — nearly half of those owed to it — issued … the changes that Transit has already made, as they noted in their response, more can still be done.” The Transit … sufficient or is inaccurate for the necessary follow-up. In a sample of 150 uncollected fines, DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollected