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State Agencies Bulletin No. 1858
… is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for calendar year … that remain uncashed as of March 26, 2021 will be stopped and the funds will be remitted to the NYS Office of Unclaimed … for payroll checks issued between January 1, 2019 and December 31, 2019. Eligibility Criteria Employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksDiNapoli: Local Sales Tax Collections Grew in 2025
… to 2019 period of recovery following the Great Recession and before the pandemic. “Local sales tax growth ticked up … tourism, including record average nightly hotel rates and solid Broadway attendance. Aggregate county collections … growth at 11.8%, followed by Yates (11%), Hamilton (10.9%) and Delaware (10.7%). Sullivan experienced the steepest …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025Opinion 2005-2
… incurred in performing firemanic duties. The distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the Insurance Law, unless a special law enacted … other fiscal officer of the authority having jurisdiction and control of the fire department (Insurance Law …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 95-18
… operation of village-owned cemetery) VILLAGES -- Powers and Duties (authority to impose one-time maintenance fee in … Law (§§15-1500 through 15-1508) relates to the acquisition and operation of cemeteries by villages. Section 15-1502 … government, including a village, is authorized to adopt and amend local laws, not inconsistent with the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-95-18County Medicaid Costs
… to increase their sales tax rates to 4 percent or more, and some dangerously close to exhausting their property tax … The Legislature has recognized these growing pressures, and in 2004 enacted legislation that shifts costs associated … for adults who do not have insurance on their own and who have incomes too high to qualify for Medicaid. …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsOpinion 90-49
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (improvement district … DISTRICTS -- Commissioners (compensation) WORDS AND PHRASES -- "Per day" (for purposes of compensation to … per day amount for each day on which he or she actually and necessarily renders services on behalf of the district, …
https://www.osc.ny.gov/legal-opinions/opinion-90-49CUNY Bulletin No. CU-412
… The increase is pursuant to the 2008-2011 Memorandum of Agreement between CUNY and IATSE Local One dated August 6, … from Carmelo Batista, Jr. dated August 10, 2010. Agreement Provisions The 2008-2011 Memorandum of Agreement … transactions may be directed to the Non-Executive Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cunyDiNapoli: Tax Cap at Two Percent for 2019
… levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 … levy growth for local governments with fiscal years that close on Dec 31 will be capped at 2 percent for the 2019 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019City of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background … We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and found that the Council adopted …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Unified Court System Bulletin No. UCS-123
… in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD and 87 Unrepresented employees in Bargaining Units CT, 86 … The ratification dates were: 7/1/04 DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, SK 8/4/04 87, CT, 86, 88 Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesAccounts Payable Advisory No. 49
… Update: The below sections of the Guide to Financial Operations (GFO) are either new or were updated to reflect changes in the Statewide Financial System (SFS) … Description of Change XII.5.F.1 Basis Date New section to address how the Basis Date on the vendor record impacts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … private entities which the Board caused to be established for the purpose of enabling the School to engage in what are … entity’s financial records. The School made payments for services to one of the entities without a written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… audit report, issued on March 22, 2010, examined whether DEC adequately fulfilled its testing program … advancements in newer diesel engines may have made the State's testing process questionable on engines … manufactured after 1996. Key Finding DEC officials have made progress addressing the issues we identified in the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followDiNapoli: Local Sales Tax Collections Up 2.3% in October
… $33 million, compared to the same time last year. County and city collections in the rest of the state totaled $884 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance. The amounts are based on estimates of what each …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberDiNapoli: Local Sales Tax Collections Nearly Flat in July
… as a whole reflects reported sales by vendors. The next quarterly numbers (for July-September) will be available in …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyAdministration of Fellowship Leaves (Follow-Up)
… of the six recommendations included in our initial audit report, Administration of Fellowship Leaves (Report 2011-S-20). Background Our initial audit report, … of the six recommendations included in our initial audit report Administration of Fellowship Leaves Report 2011S20 …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followHelping Hands School – Compliance With the Reimbursable Cost Manual
… Key Finding Based on a review of a sample of transactions for the year ended June 30, 2014, we determined Helping Hands … on its CFR that did not comply with SED’s requirements for reimbursement. Key Recommendations To SED: Review the … Manual (2015-S-45) State Education Department: Mid Island Therapy Associates, LLC – Compliance with the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualElectronic Documents Submission System (EDSS)
… submit data and documents to the NYS Office of the State Comptroller (OSC) Bureau of Contracts (BOC). Access to … the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online Services Bureau of Contracts … The Office of the New York State Comptroller OSC has implemented another phase of the …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssSouth Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided community … Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 spent on Program expenditures. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Merrick Union Free School District – Financial Condition (2016M-240)
… audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through … that overestimated expenditures by a total of $9.3 million and underestimated revenues by a total of $2.8 million from … the level of unrestricted fund balance to legal limits and consider revising the District’s fund balance policy to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240