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Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… how to record this relatively new revenue source. Download AUC Data …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateState Agencies Bulletin No. 1881
… of the $17,301 pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York … be included in the final average salary of a Tier 6 member was changed from fiscal year to calendar year as a result of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsDiNapoli: State Financial Condition Improving
… DiNapoli said. “The Governor and the Legislature deserve credit for that. On the positive side, a timely budget was …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingDiNapoli Announces State Contract & Payment Actions for November 2014
… Institute for stem cell research. $849,000 to Food Bank of Central New York for hunger prevention and nutrition. …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-announces-state-contract-payment-actions-november-2014State Comptroller DiNapoli Releases Audits
… for serving vehicles. Further, the contractor data does not include sufficient detail needed for the department … repairs and maintenance costs. Also, the department does not monitor in-house maintenance expenses but, rather, …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… disability benefits. The pension payment option election form must be completed by you (the member who is filing), however your spouse may file this form if you are incompetent. If you are eligible, …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362English Language Learners Programs
… Education Department is adequately overseeing whether school districts are providing services to English Language … are generally entitled to receive an education in the school district where they live, regardless of the language … professional development, resources, and assistance to school districts on issues related to the education of ELLs. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… positions, are well above the citywide 5.5% average. This staffing decline gives the city an opportunity to reexamine … of these challenges are identified in DiNapoli’s city agency reports, which cover healthcare, education, public … City’s Municipal Workforce Agency Briefs Issues Facing NYC Agencies Fiscal Cliff Online Tool Fiscal Cliff Online …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryOpinion 98-16
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … certiorari reserve fund by a school district, which are not expended to pay judgments or claims arising out of tax … day of the fourth fiscal year after the initial deposit, but no later than on that date. You ask how long a school …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Public Health – 2023 Financial Condition Report
… SFY 2022-23, its highest level ever, due in part to higher enrollment levels impacted by federal restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic … levels, subject to other income limits). Medicaid Enrollment Reaches Record Heights Individuals covered by the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthSUNY Bulletin No. SU-319
… Purpose The purpose of this bulletin is to provide agencies with … Department (NYSED) and SUNY employees who are members of the ORP are affected. Background On March 16, 2012, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planSchenectady County – Investment Program (2025M-5)
… (County) officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, safety, liquidity and yield. A comprehensive investment program is used to establish basic procedures, …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5State Comptroller DiNapoli Releases Audits
… Transportation Authority - New York City Transit: Subway Wait Assessment (2019-S-62) Subway wait assessment is calculated at time points, which should … majority of the service provided is not captured in the wait calculation. The points did not include key subway …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… following local government audits has been issued. Town of Decatur – Town Clerk (Otsego County) Auditors determined … the board did not conduct or cause an annual audit of the clerk’s records and reports. Town of Decatur – Disbursement Oversight and Accounting Records …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… funds, the fund balance for the five years ranged from 26.7 percent to 29.4 percent of the ensuing year’s …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed an adequate control environment to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson … City entered into an intermunicipal agreement to establish a joint sewage activity whereby the City and the Village … a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … level of programs and services while keeping the tax levy as low as possible. However, they were able to do so only by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … with OSC. Audit and approve all claims before payment to help ensure claims are adequately supported and for appropriate District purposes. Adopt a code of ethics to set forth expected standards of conduct for the guidance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374