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Opinion 93-25
… A village which has provided lighting at village expense for a private right-of-way under the mistaken belief the … or use. You state that a village has been making payments for a number of years for dusk-to-dawn lighting along a private right-of-way under …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… causes your loans in total to exceed the federal limits for nontaxable loans. Exceeding these limits could result in significant tax consequences for you. You do not make the required payments on your loan … you must include it on your federal income tax return for the year the loan is granted or becomes taxable. If you …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Ballston – Water Fund … to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. Auditors selected …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Town of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 … shortage. Key Recommendations Seek recovery of $13,940 from the clerk for unauthorized direct deposits and …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342State Comptroller DiNapoli Releases City of Newburgh Budget Review
… revenue and expenditure projections in the proposed budget are reasonable, except for appropriations for grant proceeds, …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewState Agencies Bulletin No. 1929
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees Employees who are Tier 6 members of TRS Plan Type 86 are affected. Background The OT limit for … year 2012-2013 at $15,000. In accordance with Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitComptroller DiNapoli Releases Municipal Audits
… state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0Former Village of Candor Mayor Pleads Guilty to Stealing From the Village
… is contemptible and undermines public faith in government. My thanks to Tioga County District Attorney Kirk Martin and …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageBolton Fire District – Credit Cards (2017M-180)
… Purpose of Audit The purpose of our audit was to determine if claims for credit card bills … District provides fire protection services for the Town of Bolton in Warren County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180State Comptroller DiNapoli Releases Audits
… The follow-up review found that the MTA made progress in addressing the issues identified. Of the 14 … (Follow-Up) (2022-F-11) The initial audit, issued in June 2019, determined DYCD was not adequately overseeing … The follow-up found DYCD made only limited progress in addressing the issues identified in the initial report. Of …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 1908
… participating in NYSPO, and have a government issued NY.gov account associated with their employee ID. All NYSPO … government issued NY.gov account, first time users must log in directly through NYSPO’s site . The user will be prompted to complete a verification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employeesDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… how much the state was spending on food," DiNapoli said. "My auditors found the implementation of the program needed …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersUnified Court System Bulletin No. UCS-263
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-263-unified-court-system-state-new-york-ucs-retroactive-adjustmentOpinion 90-29
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Restitution Agency (deposit …
https://www.osc.ny.gov/legal-opinions/opinion-90-29DiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
… with $872 million paid on approximately 156,000 claims in 2021, the latest year for which PFL data is available from … caring for a loved one and sacrificing a paycheck.” In 2021 an estimated 88% of employees in the private sector in New York had access to paid family …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkersUnified Court System Bulletin No. UCS-290.1
… bulletin supersedes Payroll Bulletin No. UCS-290 . Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … on the 04/01/2019 Salary Schedule, OSC will compare the difference between the salary steps of the employee’s grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2901-april-2020-state-new-york-unified-court-system-retroactiveAccounts Payable Advisory No. 25
… Subject: Securing Confidential, Personal and Private Information Guidance: This advisory is intended to remind … Dates of birth; Medical information; and Other information protected by law. If a Business Unit has included in SFS any …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationNiagara County – Golf Course Financial Operations (2015M-308)
… October 6, 2015. Background Niagara County is located in western New York State and has a population of … employees collected and deposited approximately $462,000 in 2014. Key Findings Golf Course sales were not all recorded in the point of sale system. Cash on hand was not properly safeguarded and receipts were not …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… by an elected seven-member Board of Education and operates two schools with approximately 1,100 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentOpinion 89-2
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation … Purchases made pursuant to such programs are exempt from statutory competitive bidding requirements. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-89-2