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Oversight of Select High-Technology Projects (Follow-Up)
… will yield higher rates of growth, generate higher-paying jobs for workers, and produce other positive economic and … a variety of tax credit programs including the Excelsior Jobs, Film Tax, and Life Sciences tax credits. In recent … to provide information about any actions planned to address the unresolved issues discussed in this follow-up …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followAvoca Central School District – Payroll (2025M-14)
… clerk is responsible for entering and adjusting employee salary, pay rates and hours worked into the financial … Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent practicable, … 1 We discussed the lack of support for one employee’s salary and wage payments during the audit period. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14State Agencies Bulletin No. 2353
… The new earnings codes will be implemented in July of 2025 and affected employees may see payments in any check … This taxable tuition reimbursement will be paid and taxed once the employee has received the full non-taxable … This taxable CLEFR reimbursement will be paid and taxed. Agency Actions: These new earn codes are specific to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… Jonnell Rose, former Treasurer of the Vernon Center Fire Department, pled guilty to stealing more than … in, and stole funds intended to support the Vernon Center Fire Department and the community it serves. I thank … Jonnell Rose former Treasurer of the Vernon Center Fire Department pled guilty to stealing more than …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000DiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… tax collections totaled $18.2 billion from January to September 2025, an increase of 4.3% ($747 million) compared … DiNapoli’s report on sales tax collections from January to September 2025 include: Each of the 10 regions in the state, … Report Local Sales Tax Collections from January to September 2025 Data Regional Table with Detailed Sales Tax …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearOpinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (necessity to address only a single subject) -- Terms of Office (single local law may increase terms of several … Whether a town in a county not having a board of supervisors may by the adoption of a single local law …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 91-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the authority of the State Comptroller in performing an examination of an …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 90-41
… -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, … petition of property owners pursuant to the provisions of section 264 of the former Village Law (Village Law of 1909). Section 264 provided for the entire cost of constructing the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2007-8
… district under a contract with the town ( see 1987 Ops St Comp No. 87-28, at 46). While a town may not … of the fire company ( see Opn No. 87-28, supra ; 1988 Ops St Comp No. 88-55, at 111). In addition, we note that …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… fire district commissioner as appointed treasurer) GENERAL MUNICIPAL LAW §§ 800(3), 801, 806; TOWN LAW §§ 174, 175: … district treasurer. Town Law § 174 (2) provides for the election of a fire district treasurer for a term of three … municipality ( see General Municipal Law §§ 800 [3], 801 [last sentence]; see also e.g ., 2000 Ops St Comp No. 2000-12, …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §8022: … counties and other municipalities including the City of New York are exempt from the filing fees imposed in …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… revenues of more than $8,400 were deposited between 26 and 59 days after collection. Meeting minutes did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andUnified Court System Bulletin No. UCS-177
… To notify agencies of the new voluntary supplemental insurance program available to members of the NYS Court … To notify agencies of the new voluntary supplemental insurance program available to members of the NYS Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeAccounts Payable Advisory No. 57
… Subject: Selecting the correct Vendor ID when preparing a voucher Guidance: When preparing a voucher in the Statewide Financial System … Selecting the correct Vendor ID when preparing a voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-idUlster County – Financial Condition (2014M-27)
… our audit was to review the County’s financial condition for the period of January 1, 2012 through September 30, 2013. … 182,000 residents. General fund appropriations for 2013 totaled approximately $290 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Westchester Community College – Fixed Assets (2017M-78)
… 1, 2015 through March 8, 2017. Background Westchester Community College is a two-year college sponsored by … Westchester Community College Fixed Assets 2017M78 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Town of North Hudson - Payroll (2018M-166)
… Key Findings Town officials have adequate procedures to ensure that salary and wages are paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed officials totaling $211,598 … 2018 and found that except for minor deficiencies related to clerical errors, employees were paid at the approved rate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Foreign Fire Insurance Report Filing
… Fire companies, fire departments and benevolent associations which receive and use foreign fire insurance tax proceeds (commonly … must file an annual report of the receipts of expenditures and balances relating to such monies with our office. Annual …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingNortheast Central School District - Payroll (2018M-140)
… [read complete report - pdf] Audit Objective Determine if compensation paid to … and Board-approved contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140