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DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade 5. Auditors did … that all 10 districts met the requirements for students in grades 9-12, nine districts met grade 6 requirements, and nine districts met requirements for students in grades 7-8. "As childhood obesity continues to plague our …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesState Agencies Bulletin No. 942
… Plans page in PayServ for affected employees of the State Police (Agencies 01060 and 01069). Affected Employees Employees of the State Police who join the Police and Fire Retirement System on or after July 1, 2009 … Plans page in PayServ for affected employees of the State Police Agencies 01060 and 01069 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/942-mandatory-3-retirement-contribution-certain-tier-2-members-new-yorkCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsState Comptroller DiNapoli Releases Municipal Audits
… were issued. Brasher-Winthrop Consolidated Fire District – Board Oversight (St. Lawrence County) The board did not … for procuring professional services in their procurement policy. Auditors also found officials did not seek … They did not have a clear understanding of the laws governing the finances of the general fund tax bases and did …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Eastport Fire District – Procurement (2025M-50)
… fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that … $847,191. This included 11 professional service and insurance vendors paid $214,672 and 20 vendors paid $96,955 … services are procured in the most economical way, in the best interests of the taxpayers. In addition, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Review of the Financial Plan of the City of New York - March 2010
The nation is slowly emerging from the worst recession since the Great Depression, but the recovery is expected to be slow and uneven.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2010.pdfXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… periods to be open simultaneously. The Office of the State Comptroller (OSC) issues monthly operational advisories … goods were received or services were completed and the State incurred a liability (accounts payable) or the date goods or services were provided by the State that resulted in a claim for collection from the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesDiNapoli Releases February State Cash Report
… totaled $67.3 billion through Feb. 28, a decline of $481 million or 0.7 percent from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. Year to date tax … Budget on Feb. 23. "While tax collections for much of this fiscal year were lower than expected, receipts to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportOpinion 97 - 12
… OF INTEREST -- Employment Contracts (planning board secretary as employee of engineer who appears before the board) -- Engineering Services (planning board secretary as employee of engineer who appears before the … LAW, §§801, 805-a: An arrangement whereby the recording secretary of the town planning board is employed by a …
https://www.osc.ny.gov/legal-opinions/opinion-97-12IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… should the single payment voucher be submitted until the AR deposit has been posted in the SFS via one of the deposit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsAre You Vested? And What It Means
… and eligible for a retirement benefit once they meet the age and plan requirements …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansTown of Orangeville – Town Clerk/Tax Collector (2023M-80)
… The Clerk did not: Maintain complete and accurate accounting records, provide accurate monthly reports to the … Accurately record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real property tax collections within required timeframes or …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Opinion 90-42
… of indexing lis pendens, the county clerk is entitled to a fee of ten dollars for each in rem tax foreclosure list filed … In any other county, the county clerk is entitled to the fee(s) prescribed by the CPLR. A municipal housing authority … due the county. You ask whether a city is liable for a fee for filing a list of properties affected by unpaid tax …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Unified Court System Bulletin No. UCS-76
… Based on an agreement between Chief Administrative Judge Jonathan Lippman and the Office of the State … actually paid during the calendar year will equal the judge’s statutory salary rate, or prorated share of statutory … to be implemented effective January 1, 2004, any judge who served at any time between March 27, 2003 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judgesAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… to the program via the proper authorities and that client case files contained required documentation. However, … our visits to certain client apartments identified what appeared to be ongoing conditions that could negatively … implemented, three have not been implemented, and one is no longer applicable. Key Recommendation Officials are …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings Although the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record … all real property tax collections, including interest and penalties, to the Supervisor and Treasurer within the …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … The Clerk-Treasurer did not maintain adequate records and reports to allow the Board to properly manage Village … for any of the last four years (2015-16, 2016-17, 2017-18 and 2018-19). Fund transfers were not properly recorded. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Unified Court System Bulletin No. UCS-294
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … 2020 using Earnings Codes RGS, RGO, RRS, ADJ and A19 . Do not include monies that will be calculated by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtState Comptroller DiNapoli Releases Audits
… Plan is the primary health insurance plan for NYSHIP, and Civil Service contracts with Anthem Blue Cross (Anthem), … audit (from April 2022 through December 2024). Office of Addiction Services and Supports – Addiction Support Services … providers to operate substance use disorder and problem gambling treatment and prevention programs (Programs) and …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsCredit for Military or Additional Service – State Police Plan
… be able to receive credit toward your retirement benefit for military service or other public employment. Military … eligible to purchase credit toward your retirement benefit for your military service. Military service is creditable … military service was before or after you joined NYSLRS. For more information, visit our Military Service Credit page …
https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-service