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Opinion 2004-7
… (inclusion of delinquent water rents of outside users on tax roll) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (enforcement of delinquent water user fees against … the town in which the outside properties are located form a water district (see, gen., Town Law, articles 12 and …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Division of Housing and Community Renewal Bulletin No. DH-115
… agencies of OSC’s automatic processing of the October 2021 DC 37 Rent Regulation Services Unit (RRSU) LLS payment … or voluntarily during the probationary period; or as a result of failure of the probationary period. Note: An … Dates Administration 14L 09/30/2021 10/01/2021 - 10/13/2021 If an employee is appointed to an ineligible position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-115-october-2021-district-council-37-dc-37-rent-regulationTown of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… system, as the rental agent does not provide copies of rental contracts to the recreation department office. Key … that sheets are completed accurately. Provide copies of rental contracts to the recreation department office to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1New York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… Cuomo today set forth a strong agenda for New York State in 2014. His leadership and vision have pushed New York in a positive direction. Over the past … closely aligned with revenue. However, more work remains to achieve structure balance. In this current fiscal year, my …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressVillage of East Hampton – Information Technology (2015M-187)
… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s information technology (IT) controls … March 24, 2017. Background The Town of Geneseo is located in Livingston County and has a population of approximately … approximately $3.37 million. Key Findings The Board has not adopted policies to sufficiently protect the Town’s IT …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of Lewiston – Purchasing (2013M-45)
… 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 … budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45New York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… steps to increase reserves, including a $500 million deposit into the Rainy Day Fund, a first of its kind. “New … take time,” DiNapoli said. “While I am encouraged by the deposit to the Rainy Day Fund, long-term risks remain, …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Purpose of Audit The purpose of our audit was to review the procedures used by the … Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Ticonderoga Central School District – Financial Condition (2013M-154)
… The Ticonderoga Central School District is located in portions of the Towns of Ticonderoga, in Essex County, and Hague, in Warren County. The District is managed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154CUNY Bulletin No. CU-704
… deduction for Paid Family Leave will be $385.34 per year. The corresponding maximum deduction is as follows: Pay … be reported on the employee Form W-2 for the current tax year. Payroll Register and Employee’s Paycheck/Advice The … (NY Paid Family Leave), the amount deducted and the year to date deduction total appear on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveOpinion 92-10
… in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer … You inquire about the period of time for which these funds must be held and the disposition of the funds upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 88-77
… provided at four schools in the local school district. The New York State Council on the Arts has contracted with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , … fund balance to exceed the statutory limit. As of June 30, 2015, unrestricted fund balance totaled $3.8 million and was 9 percent of 2015-16 budgeted appropriations, which exceeded the limit …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-733
… must submit the following job requests, regardless of the employee’s status: For all rate increases, request a Pay … request must be made for each row that exists on the employee’s Job Data page. Retroactive Processing Increases to … employment taxes and income taxes, will be included in the employee’s taxable gross and reported on the employee’s Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Empire State … JCDC reported approximately $24 million in reimbursable costs for its SED preschool cost-based programs. Auditors … costs that did not comply with requirements. Department of Health and Department of Homeland Security and Emergency …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsOpinion 89-4
… however, does not apply if: (a) during the current fiscal year of the municipality, the bank has purchased, or by …
https://www.osc.ny.gov/legal-opinions/opinion-89-4DiNapoli Releases Bond Calendar for the Third Quarter
… of 2014. The proposed new issuances total approximately $3.02 billion, including $1.45 billion scheduled for this … and variable rate tax-exempt bonds in July. Refundings or reofferings are currently being contemplated by: the City … The full calendar can be obtained at: www.osc.state.ny.us/pension/scccalendar.pdf . … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-bond-calendar-third-quarter