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Opinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 98-24
… FIRE DISTRICTS -- Appropriations and Expenditures (for Volunteer Firefighters' Benefit Law coverage for a … accepts the services of a volunteer firefighter who is a member of a fire company in a bordering area, is liable for Volunteer Firefighters' Benefit Law benefits …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Southwestern Central School District – Claims Audit (2025M-34)
… (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period … a school district before they are paid or appoint a claims auditor to assume the board’s powers and duties to audit and … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Town of Windsor – Capital Project (2025M-52)
… [read complete report – pdf] Audit Objective Did the Town of Windsor (Town) Board (Board) properly manage its highway … the Program The elected five-member Board, composed of the Supervisor and four Board members, is responsible for the general management and control of the Town’s operations and finances including overseeing …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52DiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… economic development agency, failed to meet more than half of the reporting requirements for tax credit and job creation … Corporation is either late or not reporting on the results of economic development programs," DiNapoli said. "We need … spending and to promote an informed analysis on the return of the investments state taxpayers make in these programs." …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… P. DiNapoli has identified $32,271 in unallowable expenses and $489,616 in questionable costs that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. company that serves … P DiNapoli has identified $32271 in unallowable expenses and $489616 in questionable costs that were paid by the state …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: Canal Corp. Must Address Gaps
… performed inspections as required on a significant number of critical structures along the system’s 524 miles of waterways, according to an audit released today by State … with our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, was created in 1992 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsCase Management
… public policy and service issues for the aging. As of 2021, there were over 1.9 million adults aged 60 and older … needed to age safely at home and maintain their quality of life. DFTA reported over 39,000 seniors received case … Providers submit monthly invoices for reimbursement of expenses. All client intakes, assessments, contacts, case …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… State Comptroller Thomas P. DiNapoli, the U.S. Attorney for the Northern District of Georgia Ryan K. Buchanan and the Inspector General for the Social Security Administration Gail S. Ennis today … announced the arrest of a Georgia resident, Sandra Smith, for allegedly stealing over $450,000 in New York state …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… Comptroller Thomas P. DiNapoli, the United States Attorney for the Eastern District of Pennsylvania, the Social Security … resident, on wire fraud and Social Security fraud charges for stealing over $200,000 of retirement benefits paid to his … death to collect his pension and Social Security payments for more than four years, going so far as posing as his …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityVillage of Washingtonville – Budget Review (B26-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2026-27 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1State Agencies Bulletin No. 1742
… must be in one of the statuses listed above or Retired on the Ratification date of 01/23/2019 See Security Services … for a 2.0% Retroactive Salary Increases for employees who: On or after effective date of the increase have a status of … due to Workers’ Compensation or Military Leave, and On the date of ratification (01/23/2019) have a status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-nonState Agencies Bulletin No. 1919
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2015, April 2016, April 2017, and April 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuState Agencies Bulletin No. 1829.2
… April 2020 CSEA Retroactive 2% Salary Increase: Employees with a Comp Rate Code of HRY (Grade 600 or 800) Employees with a Comp Rate Code of ANN who are in a traineeship (Grade 800) Employees with a Comp Rate Code of ANN who are in an NS position (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18292-april-2020-civil-service-employees-association-csea-retroactive-2State Agencies Bulletin No. 1829.1
… by Payroll Bulletin No. 1829.2 . Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020 CSEA Retroactive Salary Increase and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18291-april-2020-civil-service-employees-association-csea-retroactive-2State Agencies Bulletin No. 1915
State Agencies Bulletin No 1915
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleState Agencies Bulletin No. 2034
… Note: Employees who were Terminated, Retired, Deceased, on a Leave of Absence, or moved to another bargaining unit … Control-D report will be available for agency use on 06/23/2022 (Administration). This will give agencies time … and April 2022 APSU Retroactive Salary Increases based on information available as of the date the report is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2034-april-2019-april-2020-april-2021-and-april-2022-agency-police-servicesState Agencies Bulletin No. 1924
… with an hourly rate that is equal to or less than $14.00 on or after the payment effective date will not be processed … rate is equal to one of the minimum wage rates in effect on the effective date of the M/C 2% Salary Increase for April … rate is equal to one of the minimum wage rates in effect on the effective date of the M/C 2% Salary Increase for April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1924-april-2020-managementconfidential-mc-retroactive-2-salary-increaseDivision of Housing and Community Renewal Bulletin No. DH-18
… Purpose To inform agencies of the eligibility of RRSU (DC 37) employees to receive the Workers’ … effective 7/1/05 and to provide procedures for the payment of the Supplemental Pay Benefit. Affected Employees Employees … To inform agencies of the eligibility of RRSU DC 37 employees to receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersOpinion 90-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND … Whether the allocation of county sales tax revenue required by Tax Law 1262d should …
https://www.osc.ny.gov/legal-opinions/opinion-90-3