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Carthage Central School District – Financial Condition (2014M-138)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the period July 1, … and did not use the excess fund balance to reduce real property taxes or other appropriate purposes, and needs …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardClifton Park Water Authority – Water Charges (2015M-247)
… $5.9 million. Key Findings No one independent of the billing clerk reviewed the billing registers. Cash collections were not deposited in a … Ensure that an individual independent of the billing process reviews the billing registers and exception …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247State Agencies Bulletin No. 1881
… (7U), New York City Teachers Retirement System (7S), and New York City Education Board Retirement System (7T) 2021 … year. Affected Employees Tier 6 members of NYCERS, NYCTRS, and NYCBERS are affected. Background The OT limit for Tier 6 … year 2012-13 at $15,000. The limit increases each year and is based on the Consumer Price Index on December 31 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale … amount of AUC tax revenue received by local governments to date, grouped by region. Users can also select a region … retailers must file tax returns and remit payment of taxes due on a quarterly basis with the New York State Department …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateWallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Company’s financial activities for the period January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesState Comptroller DiNapoli Releases Municipal & School Audits
… official making the purchase. Town of Gilboa – Real Property Tax Exemptions Administration (Schoharie County) The assessor did not properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 tax exemptions in those …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 99-13
… 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of issuing the permit and inspecting or … enforcing the permitted activity, and may not be charged to offset the cost of general governmental functions. … Whether a town may impose a higher building permit fee for structures …
https://www.osc.ny.gov/legal-opinions/opinion-99-13DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… by SFY 2018-19, according to the Division of the Budget (DOB). While enrollment has risen steadily in recent years, … associated with ACA and the Federal Medicaid waiver. DOB projects that overall local Medicaid costs will decline …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksDiNapoli Announces State Contract & Payment Actions for November 2014
… & Friedman LLP for outside counsel services. $177,000 to Hogan Lovells for defense work in sexual harassment …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-announces-state-contract-payment-actions-november-2014DiNapoli: State Financial Condition Improving
… more than two dozen changes to existing law affecting tax revenues, but with relatively modest immediate impact …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… Eligibility If you are unable to perform your duties because of a permanent physical or mental incapacity, and if you have … effective, your ordinary disability benefit will be equal to the benefit that would be payable to you as a service …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362State Comptroller DiNapoli Releases Audits
… of Housing Preservation and Development (HPD): Heat and Hot Water Complaints (Follow-Up) (2022-F-3) HPD officials …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsEnglish Language Learners Programs
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required
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
… to respond to demands for critical services just as it is trying to ensure a robust and broad recovery, DiNapoli … for more than 80% of those overtime costs. The city is not likely to be able to close the workforce gap and reach …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryOpinion 98-16
… 1998 Bruce Bonacquist, District Treasurer Menands Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Agencies Bulletin No. 771
… instructions to agencies for processing the 2007 Uniform Cleaning and Maintenance Allowance payment. Affected … a GOER Memorandum dated December 4, 2007, a 2007 Uniform Cleaning and Maintenance Allowance payment is authorized for … Payment Amount and Eligibility The 2007 Uniform Cleaning and Maintenance Allowance payment amount is $875 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/771-2007-uniform-cleaning-and-maintenance-allowance-employees-designatedSchenectady County – Investment Program (2025M-5)
… funds (monthly average of $112 million) in a money market account at a banking institution. The account … procedures to provide specific actions to take – including how much of the available funds to invest – officials missed an … and liquid County officials did not develop and manage a comprehensive investment program Officials also did not …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Public Health – 2023 Financial Condition Report
… restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2023, nearly 9.4 million individuals or … were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthSUNY Bulletin No. SU-319
… creating Tier 6. Members of this tier enrolled in a retirement system after March 31, 2012. This legislation authorized the creation of a new Tier 6 pension plan. ( Please see Payroll Bulletin No. … 92_2_YR_LOOKBACK_SUNY_ORP_P2 provides employees’ earnings by Dept ID for the calendar year entered. If the query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-plan