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School Tax Relief (STAR) Program (2012-MS-6)
… owners are eligible for one exemption for a primary residence only. Local assessors accept and process residents’ …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… the school districts adequately monitor students’ progress in successfully completing CRPs. Background If a student is … student can earn credit for the course by participating in one of the make-up credit programs. Two of these make-up credit programs, intensive instruction in deficiency areas of the course and on-line study, are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolX.4.D Location – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment values defined by the vendor. Agencies should note that Location includes a … The Location section of the Vendor Record contains sets of business values defined by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project … OSC cash managed projects the Contract that the Project is linked to is set to ACTIVE status. Upon cost collection general ledger … Enterprise Services Automation ESA is a group of PeopleSoft modules that includes Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesState Comptroller DiNapoli Releases School District Audits
… limit by more than $1.3 million or 8 percentage points and two general fund reserves were overfunded. Naples Central …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Town’s sewer and water districts for the period … Town of Black Brook Financial Condition of Sewer and Water Districts 2012M216 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216DiNapoli Releases Bond Calendar for Third Quarter
… during the third quarter of 2014. The State Comptroller's office chairs the Securities Coordinating Committee, which … and updated in response to changes in program needs and market conditions. It is also contingent upon execution of … the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterWest Irondequoit Central School District – Emergency Drills (2025M-85)
… (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, … the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the location, use and … requirements Officials also did not conduct all required bus drills did not ensure all students participated in bus …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, … the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the location, use and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79DiNapoli Releases Bond Calendar for Second Quarter
… the planned sale of obligations for the state, New York City, and their major public authorities during the second … coordinate the borrowing activities of the State, New York City and their respective public authorities. All borrowings … and taxable bonds for the month of June. New York City Transitional Finance Authority – a bond sale of up to …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … and the Middletown-Hardenburgh Fire District . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… Rensselaer County District Attorney Mary Pat Donnelly and New York State Police Acting Superintendent Steven A. … to treat herself to video rentals, gifts, groceries and spending money,” DiNapoli said. “Those in public service … another $1,980 in other unauthorized purchases, including spa services, but the charges were reversed once DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townForms and Publications
… Property (AC 2686 and Guidelines ) Security Delivery Instructions Verification and Checklist for Unclaimed …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsOpinion 90-13
… pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your … a planned New York State Department of Transportation (DOT) road renovation project. You have informed us that DOT would incorporate the work required for the sewer project …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Contract Advisory No. 4
… ID . Note: Although the Audit ID in the SFS will change (because the Business Unit and/or Department ID will … and any associated delays, agencies should immediately take the following actions: Ensure that any new contract … ID combination has been used. If not, agencies should take the following action: If the status of the contract is …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideCost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of inflation. Once you are … is applied up to the first $18,000 of your annual pension benefit as if you had chosen the Single Life …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentCUNY Bulletin No. CU-694
… is to provide agency instructions for processing the December 2020 Uniform Allowance Payment. Affected Employees … of Classified Staff Labor Relations, authorizes the December 2020 biannual payment for campus security titles and the December 2020 annual payment for nursing titles. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? … prepares, files and makes the AFR available to the public. With a population of 3,470, Town officials budgeted a total … records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22June 2002: Advance Refunding Bonds
… school districts are issuing advance refunding bonds this year because the state is changing how it calculates and pays … 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 …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… rely on social adult day care services to help them stay in their own homes and communities. But without stronger … at three SADCs, one with two locations in Gravesend and Coney Island, Brooklyn; another in Flushing, Queens; and a third in …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programs