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Opinion 88-52
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (community college officers and employees who are directors of a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Operational Advisory No. 13
… Subject Monthly advisory of accounting periods open within the Statewide Financial System (SFS). Guidance After the … system is available. OSC will be leaving one prior month open in the sub-modules and General Ledger.In August, the … Monthly advisory of accounting periods open within the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsHannibal Central School District – Financial Condition (2017M-23)
… Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is governed by an … expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Alden Central School District – Financial Management (2016M-372)
… The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Lyndonville Central School District – Financial Condition (2016M-143)
… our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through … The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Town of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. The elected Town … maintaining sound financial condition. The Town’s general and highway fund budgeted appropriations for the 2013 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204DiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… Thomas P. DiNapoli. More than $14 million has accumulated in six check-off funds, with nearly 90 percent of that for … causes including breast cancer, prostate cancer and Alzheimer’s disease. “New Yorkers are generously giving … check-off programs so we can put the money to good use and finance important research and prevention initiatives.” …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesTown of Lindley – Financial Management (2012M-226)
… August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately 1,800. The Town Board consists of the Town Supervisor and four Board members and is the legislative body …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226State Comptroller DiNapoli Releases Municipal Audits
… of 20 adopted budgets of various counties, cities, towns and villages across the state to assess whether local … while developing estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsClymer Central School District – Financial Management (2016M-187)
… Background The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which … of the District’s reserves may be overfunded. In 2013-14 and 2014-15, District officials improperly account for two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187State Agencies Bulletin No. 2046
… Lifeguard Salary Increase. Affected Employees Employees in the following lifeguard titles, in the PSNU who are included in Bargaining Unit 68 (Lifeguards) and meet the eligibility criteria are affected: 001269 - … be submitted beginning with the following effective date and check dates: Pay Cycle/Pay Period Type 2022 Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2046-june-2022-lifeguard-salary-increase-state-university-professionalSUNY Bulletin No. SU-360.1
… Lump Sum Payment. Affected Employees: Employees in PSNU – BU08 positions who meet the eligibility criteria … the 2022-2026 Agreement between the State of New York and UUP, employees in the UUP bargaining unit listed above … payment. The one-time lump sum payment is not pensionable and not subject to across-the-board increases, must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesUnified Court System Bulletin No. UCS-191
… employees. Affected Employees Unrepresented employees in Bargaining Units 86 and 88 who had an increase in salary deferred effective … 21L Background Pursuant to Chapter 276 of the Laws of 2008 and the 2007-2010 Agreements between the Unified Court System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-191-unified-court-system-ucs-salary-restorations-unrepresentedComptroller DiNapoli Releases State Audits
… be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that … included the costs for special events, memberships and sponsorships. Central New York Regional Transportation … Funds (2013-F-32) (Follow-Up) An initial report issued in May 2010 found that DoE did not provide John F. Kennedy …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. City of Middletown – Payroll and Leave Benefits (Orange County) City officials did not accurately pay employees’ salaries, wages and benefits or properly accrue leave benefits. Auditors … and found exceptions totaling $292,205, including $191,253 in potential overpayments. As a result, the city paid …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2018
… employees of the Department of Environmental Conservation and the Office of Parks, Recreation, and Historic Preservation, in the following bargaining unit who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesOpinion 2012-1
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (purchases of highway related products from company … of a town board of assessment review) REAL PROPERTY TAXES AND ASSESSMENTS -- Board of Assessment Review (purchases of …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1CUNY Bulletin No. CU-706
… PSC lump sum payments. Affected Employees CUNY employees in the titles of Assistant to HEO, EOC Assistant to HEOare … – 02/28/2023 Memorandum of Agreement between the CUNY and the PSC, employees in the titles of Assistant to HEO and EOC Assistant to HEO will receive a lump sum payment in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkOpinion 88-47
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (applicability of general … §§902, 1422: The enforcement of liens for unpaid county and village taxes is not barred by any of the statutes of …
https://www.osc.ny.gov/legal-opinions/opinion-88-47DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… for Early Learning Inc. (NYL) focused on $138 million in expenses the school claimed for special education services … it reports to the state. It also runs a private day care, and early intervention and universal Pre-K programs that are paid for through …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expenses