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Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of New York’s cities (other than New York … the withholdings from county sales tax collections used to fund them. Beginning in July 2022, all cities (other than New …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaState Agencies Bulletin No. 1686
… and are not included in the calculation of overtime. Tax Information The 2018 CSEA ISU Work-Related Clothing … and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method, based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1686-2018-uniform-maintenance-allowance-and-2018-work-related-clothingState Agencies Bulletin No. 1518
… criteria Background Article 49.1 and Article 49.2 of the 2011-2016 ISU Agreement between the State of New York and the Civil Service Employees Association and the Governor’s Office of Employee Relations (GOER) memorandum dated October 4, 2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1518-2016-uniform-maintenance-allowance-and-2016-work-related-clothingState Agencies Bulletin No. 1607
… and are not included in the calculation of overtime. Tax Information The 2017 CSEA ISU Work-Related Clothing … gross and is subject to all employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1607-2017-uniform-maintenance-allowance-and-2017-work-related-clothingAbout the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and … responsibilities. Local officials, whether they're new to their job or just want to stay informed on the latest … that our staff closely tracks emerging issues affecting New York’s municipalities and school districts. This ensures …
https://www.osc.ny.gov/local-government/academy/about-academyOpinion 2008-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … general fund) PARK DISTRICTS -- Increase and Improvement of Facilities (costs not payable from town general fund); …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Minisink Valley Central School District – Financial Condition (2016M-26)
… fund balance was actually used and unrestricted funds significantly exceeded the statutory maximum of 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Opinion 95-31
… response to your letter concerning the starting salary of a newly-appointed city chief of police. You state that the … Municipal Law, §207-m. You ask whether the starting salary for the new chief must be fixed at an amount equal to that … increases, the police chief may decline to receive all or part of these increases (see 1991 Opns St Comp No. 91-39, p …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 2002-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … no indebtedness is outstanding to accomplish the purposes of the district, the district may be dissolved, subject to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8DiNapoli Calls for Improvements to Capital Planning Process
… its capital program, with another $9.6 billion proposed for the upcoming fiscal year, according to a report released … New York's capital spending over the past decade and plans for the coming years, concludes that reforms are needed to … said. "The Governor and Legislature deserve credit for creating a task force to coordinate New York's …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesFinal Average Salary – Article 14 Benefits
… were highest. This is usually the last three years of employment. If the earnings in any year included in … sick leave (payment for over 165 days is included for State Police members); Payments made as a result of working …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryOpinion 2005-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of unpaid ambulance fees) GENERAL MUNICIPAL LAW §122-b; STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix fees for … in the contract, we note that article VIII, §1 of the State Constitution prohibits gifts and loans of monies by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1DiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… public authorities jumped $3.5 billion since last reported in 2013, with state and local authorities reporting nearly $60 billion in spending in their latest annual filings, according to a … on public authorities to undertake most of its borrowing -dubbed “backdoor borrowing” because it circumvents a state …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtHousing Authority Administrative Expenditures (2016-MS-2)
… the following housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit was to determine whether housing authorities …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … services and funds projects related to the conservation of soil and water resources, the improvement of water quality …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overComptroller DiNapoli Releases State Audits
… expenditures, and what documentation would be required to demonstrate that employees used due diligence to obtain the lowest reasonable cost. Auditors questioned … expenditures, and what documentation would be required to demonstrate that employees used due diligence to obtain …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Renewal: Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The Housing Trust Fund Corporation (HTFC), a component of Homes and Community Renewal, administers the Rural Rental … Program in partnership with the United States Department of Agriculture (USDA). The program provides rental subsidies …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporations