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Opinion 94-17
… General Municipal Law, §120-aa; Second Class Cities Law, §79). Although we are aware of no State statute which … 1986 Opns St Comp No. 86-88, p 135; 1979 Opns St Comp No. 79- 307, p 52). The fees, however, may be imposed only upon … with constitutional equal protection guarantees (see NY Const, art I, §11; Elmwood-Utica Houses v Buffalo Sewer …
https://www.osc.ny.gov/legal-opinions/opinion-94-17State Agencies Bulletin No. 1906
… mass realignment process in PayServ. Access the Add/Update Position Info page using the following path: Main Menu > … > Position Management > Maintain Positions/Budgets > Add/Update Position Info. Insert a row on the Add/Update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
An asset retirement obligation ARO is a legally enforceable liability associated with the retirement ie permanent removal from service of a tangible capital asset
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… years ended March 31, 2018. About the Program Students are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by … (Law) – but remain in operation – students who drop out are also eligible for a tuition refund. Students in such …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, … must have received a service-related disability rating of 10 percent or greater from the U.S. Department of Veterans …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followEffectiveness of the Information Technology Transformation (Follow-Up)
… Purpose To determine the extent of implementation of the four … on August 24, 2016 covering the period of January 22, 2015 to March 20, 2016, determined whether the Information …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followUnified Court System Bulletin No. UCS-103
… HOME or the HOME address is blank and (State) is equal to NY. Agency Actions Notify affected employees. Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund from the state is $840. “Fighting refund fraud is an ongoing battle as … looking to cheat their fellow New Yorkers by filing for refunds they are not entitled to. My office is stopping …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… of bonding insurance for any Board member, official or employee responsible for using credit cards. Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyLetchworth Central School District – Financial Management (2013M-332)
… a plan for the use of the excess amounts in reserve funds in a manner that benefits District taxpayers. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Red Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. … million. Key Findings District officials did not consider how the overall actual results or trends compare to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Village of Walton – Bio-Digester Capital Plan (2016M-378)
… can be used to help finance the cost of the project or to pay the $451,000 of costs already incurred. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… than some local officials anticipated after two years of more robust growth, making careful cash flow monitoring … York City’s collections totaled $777 million, an increase of 0.2%, or $1.4 million. County and city collections in the rest of the state totaled $935 million, an increase of 5%. Nearly …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-year2022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas P. DiNapoli pays tribute to one of New York’s great leaders: the Honorable Andrea Stewart-Cousins, …
https://www.osc.ny.gov/events/2022-womens-history-monthState Agencies Bulletin No. 1789
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseBolton Central School District – Financial Condition (2013M-58)
… Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … were consistently and significantly overestimated. In addition, although the Board appropriated more than … does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Cortlandville – Fuel Purchases (2012M-171)
… the maintenance and repair of these roads. This is done with the use of a variety of vehicles and machines all fueled …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Village of Lyons Falls – Financial Management (2013M-393)
… a fund balance policy, establishing a contingency and tax stabilization reserve and entering into an agreement with …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Milford – Financial Condition (2013M-355)
… August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an elected Town Board … fund to finance operations for the part-town highway fund in 2013. This interfund advance inappropriately crossed the … and capital plan, nor did it have any other mechanism in place to adequately address the Town’s long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355