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Opinion 92-42
… snow from the private property of a volunteer ambulance corps as consideration for services provided by the corps under a contract with the municipality in order to …
https://www.osc.ny.gov/legal-opinions/opinion-92-42IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… to: Excessive cash balances on deposit that are not needed for program purposes; Unspent “advance” funds for awards that … federal funds); Any other accounting adjustment that results in an increase in federal fund cash that will not be … and returns via the Payment Management System (“PMS”) draw system. Please note that while an agency might consider …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsOpinion 2004-3
… establish and delineate limits on the amount of real property taxes that may be imposed annually by counties, … in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to providing for …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3State Police Bulletin No. SP-224
… NPAY771 – Time Entry Payment Report This report identifies all employees who received the Holiday Bonus Payment. … included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentCUNY Bulletin No. CU-454
… of CUNY Campaign deduction code 897. Affected Employees All employees Effective Date(s) Payroll deductions for the … employee’s General Deduction page appears. Click on View All. Determine whether the employee already has a deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-454-2013-united-way-cuny-campaignDiNapoli: Wall Street Bonuses Declined in 2010
… crisis, according to an estimate released today by State Comptroller Thomas P. DiNapoli. The decline in the cash … will hold down tax collections this year, but the State and the City will benefit in future years when taxes … is in the best interests of Wall Street, the City and the State." DiNapoli's office annually releases an estimate of …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010DiNapoli: Wall Street Bonuses Rose Sharply in 2009
… are not included. DiNapoli’s estimate is based on tax collections and reflects cash bonus payments and deferred …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009Opinion 91-19
… make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans (authority of fire district to make gift to fire … villages, cities and school districts from making gifts or loans of their money or property to or in aid of any … distinct from the towns in which they are located (General Construction Law, §66; Town Law, §174[7]) and are not named …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Unified Court System Bulletin No. UCS-132
… paid during the claims period are reimbursable. Each judge will automatically receive the three allowances (a maximum total of $2,500) unless a judge opts out of one or more of the allowances. Allowances … 31, 2007 and are prorated for part-time judges. Each judge will automatically receive reimbursement for State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… The average bonus paid to employees in New York City’s securities industry for 2024 reached $244,700, up 31.5% from last year, according … COVID-19 pandemic highs. Wall Street’s profits rose 90% in 2024. “The record high bonus pool reflects Wall Street’s … The average bonus paid to employees in New York Citys securities industry for 2024 reached …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Terryville Fire District – Treasurer’s Duties (2017M-136)
Terryville Fire District Treasurers Duties 2017M136
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Shenendehowa Central School District – Claims Processing (2016M-137)
… 2014 through January 31, 2016. Background The Shenendehowa Central School District is located in the Towns of Clifton … Shenendehowa Central School District Claims Processing 2016M137 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Johnson City Central School District – Financial Condition (2015M-204)
Johnson City Central School District Financial Condition 2015M204
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… audit school valley stream 24 new hire paperwork …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Gloversville Public Library – Claims Processing (2014M-81)
… of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims processing for the … December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton … of the Gloversville Enlarged School District. The Library received its charter as a school district public …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Depew Union Free School District – Investment Program (2023M-77)
… period, officials missed an opportunity for the District to realize approximately $487,000 in additional interest … such interest earnings, the Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… School officials did not provide IT security awareness training to employees. The Board did not develop a disaster … and procedures. Provide periodic IT security awareness training to personnel who use IT resources, including the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Town of Carrollton – Justice Court Operations (2018M-21)
Town of Carrollton Justice Court Operations 2018M21
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank reconciliations were reviewed by … balance shown on the District’s books represents the true book balance. Ensure the review of bank reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankOpinion 90-13
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Utilities (municipal … village, to install sewer pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe …
https://www.osc.ny.gov/legal-opinions/opinion-90-13