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DiNapoli Announces Staff Appointments
… accountability (LGSA). He also announced the appointment of José Manuel Paulino to assistant comptroller for community … Hasso, CPA, CGFM, CGMA, will oversee the bureaus of: State Accounting Operations, Financial Reporting & Oil … and State Payroll Services, as well as the Office of Unclaimed Funds. During his 42 years at the Comptroller’s …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… and implemented needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials … or implement needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) … properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a sampling plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mOpinion 91-22
… the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate … corporation) FIRE PROTECTION AND PREVENTION -- Fire Police Squad (authority to incorporate as separate … corporation) GENERAL MUNICIPAL LAW, §209-c: A fire police squad may not be incorporated as a separate …
https://www.osc.ny.gov/legal-opinions/opinion-91-22VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Apportionment – Interunit apportionments are movements of lump sum appropriation authority between Business Units, … within the budget bill language, or in another piece of State law. Consolidation Transfer – Special designation for the movement of budget between appropriations between Business Units as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… double-digit declines in the earlier months (April - June) of the pandemic. Total local government collections in 2020 … responders on the job and help implement the delivery of the vaccine.” Regionally, November sales tax collections … were down across the board, ranging from a decline of 3.6 percent in the Capital District to a drop of 10.9 …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… as well as 10 cities, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “The nearly zero … beginning in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with certain exceptions, including …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… 17, 2025 Understanding the Program The Superintendent of Schools (Superintendent) is the chief executive officer … day-to-day management under the District’s Board of Education’s (Board’s) direction. These duties include supervising the activities of the Cafeteria Manager (Manager) and the purchasing agent. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28DiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… percent), Hudson in Columbia County (41.5 percent) and Newburgh (38.8 percent) in Orange County. Towns and villages …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsDiNapoli: Albany Man Who Victimized Elderly NYS Pensioner Sentenced to State Prison
… Due to their theft, the victim’s mortgage, property taxes and other bills were not paid for four years and the bank foreclosed on his house, power was cut off, and his car was repossessed. The …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-albany-man-who-victimized-elderly-nys-pensioner-sentenced-state-prisonOpinion 2002-14
… 5-524: A village may incur reasonable expenses for the primary purpose of conducting an investigation to … incidentally may benefit a private party. This is in reply to your inquiry concerning a village project to … 95 NY2d 886, 715 NYS2d 377; Village Law §4-412[3][3]; 26 Opns St Comp, 1970, p 46; see also Foster v McCall , 248 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… conditions, as some may have tougher choices ahead. I encourage local governments to use our self-assessment tool … fiscal year ending on May 31, based on self-reported data for 2023. The scores also cover 17 cities with non-calendar … their data in time to receive a FSMS score, a date that is at least three months past their statutory filing …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The East Ramapo Central School District continues to face significant fiscal … were not addressed or only partially implemented. “East Ramapo school district officials must do a better job … some level of fiscal stress. Auditors also found that East Ramapo officials have not properly budgeted for …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsPreferred Source Contracting
… they need are approved. SED needs to implement a strong system of internal control for monitoring and oversight of …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingOpinion 2003-7
… of lands shown on the plat that could be possible locations for park or recreational facilities, as well as … the recreational needs of a town and to determine suitable locations for a park (1982 Opns St Comp No. 82-206, p 260). …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Vested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… member. 1 Tier 1 members under the alternative age 55 plan may receive their full vested benefits at age 55. Tier 2, 3 and 5 members under this plan may receive their full vested benefits at age 62, or may … 62, with reduced benefits. Tier 1 members under the age 60 plan may receive their full vested benefits at age 60. Tier …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitSole Custody Reporting
… the Sole Custody Reporting web application will be open for agencies to report reconciled bank account information … control must be reconciled at least monthly. Compliance with this requirement contributes immeasurably to accurate, … to get started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingDiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… and the double-digit declines in the earlier months of the pandemic (April-June). “The COVID-19 pandemic … compared to January 2020. The New York State Department of Taxation and Finance reconciles sales tax collections at the end of each calendar quarter to reflect final reported sales …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… was less severe than previous declines since the start of the COVID-19 pandemic, particularly in the spring when … DiNapoli said. “Our local governments are on the forefront of the pandemic response and they need financial aid from the … were down across the board, ranging from a decline of 2 percent in the North Country to a drop of 13.5 percent …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberBorrowing Against Your Contributions – Article 14 Benefits
… balance when you retire will permanently reduce your pension. You cannot pay off your loan once you retire. The amount of your pension reduction will be based on your age, the loan balance … changes annually. At Age Outstanding Loan Balance Annual Pension Reduction 45 $5,000 $232 $10,000 $464 55 $5,000 $279 …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsCUNY Bulletin No. CU-503
… University of New York and various unions, including the International Brotherhood of Teamsters, Local 237, provides … Officer (hourly) Be in Active pay status for at least 522 hours from December 1 to May 31 $328.00 Campus Security … (hourly) Be in Active pay status for at least 522 hours from December 1 to May 31 $196.50 Agency Actions To pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-503-june-2015-uniform-allowance-payment