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Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… and issued to the school districts of origin for all eligible nonresident foster care students. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingWest Babylon Union Free School District – Claims Audit (2024M-62)
… did not note exceptions on the warrant and did not include all exceptions on her monthly reports. Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Orange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the … 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which … surplus funds to its reserves, which was not included in the budget. Key Recommendations Develop policies and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Covington – Tax Collection Remittance (P1-24-24)
… The Tax Collector did not remit taxes to the Supervisor at least weekly and as required by Town Law. The Tax …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… taxes totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. The Tax Collector …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Vestal Fire Department – Financial Activities (2014M-265)
… period, the Department disbursed approximately $66,000 and the Stations disbursed approximately $75,000. Key … that officers were executing them sufficiently. The Board and Committees failed to perform adequate annual audits. The … Secretaries did not approve vouchers in a timely manner and the Treasurers often disbursed moneys before expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Town of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2012 through August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Comptroller DiNapoli Releases Municipal Audits
… officials failed to adequately track garbage disposal sticker and compost pass inventories and ensure that sales …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Tax Cap Set at 2% in 2024
… capped at 2% for 2024 for local governments that operate on a calendar-based fiscal year, according to data released … be capped at 2 for 2024 for local governments that operate on a calendarbased fiscal year according to data released …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024What is the Real Property Tax Cap?
… of inflation. (Individual property tax bills are based on various factors, and they may increase more than two … State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOpinion 2008-1
… no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS … with the not-for-profit entity. You ask whether there would be a conflict of interest under article 18 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 89-32
… lease or the renewal. General Municipal Law, Article 18 (§800 et seq .) contains provisions of law relative to … a direct or indirect pecuniary or material benefit as the result of the contract (General Municipal Law, §800[3]), and … §801), and none of the exceptions contained in Article 18 are applicable (see General Municipal Law, §802). Any …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 2002-2
… issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of … §§215(4), (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 2002-2
… discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), … (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2State Agencies Bulletin No. 747
… implemented the negotiated agreement between PEF and the State of New York for 2003-2007 and a GOER side letter dated January 10, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/747-october-2007-merit-step-eligibility-information-employees-representedState Agencies Bulletin No. 2007
… Leave. Note: If an employee first meets the five year continuous service at Job Rate criteria in April 2022, … and remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … should be submitted after the employee completes six (6) full pay periods in the lower grade; the effective date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1897
… retirement contributions, garnishments and federal levies. Tax Information The LLS payment is supplemental taxable … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to 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/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sumOpinion 99-14
… opinion. PERSONAL PROPERTY -- Disposition of (by exchange for work performed for municipality) PUBLIC CONTRACTS -- … this transaction is more appropriately characterized as a sale by the town of unneeded personal property, or as a … p 84; 1986 Opns St Comp No. 86-78, p 124). The method of sale chosen is within the sound discretion of the governing …
https://www.osc.ny.gov/legal-opinions/opinion-99-14State Agencies Bulletin No. 1025
… the changes in business processes required, and the large number of employees impacted, it is essential that agencies … software, approved by the United States Postal Service (USPS), that allows for swift handling of mail as well as a … the narrative address is in the format required by the USPS. This allows for quicker handling at OSC and the USPS, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsState Comptroller DiNapoli's Statement on the Second Anniversary of the January 6 Attack
… Comptroller Thomas P. DiNapoli released the following statement today on the second anniversary of the January 6, … the heart of our democracy, free and fair elections. Let us remember those who put their lives on the line that day … State Comptroller Thomas P DiNapoli released the following statement today on the second anniversary of the January 6 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapolis-statement-second-anniversary-january-6-attack