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Chittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfDiNapoli: Local Sales Tax Collections Jump for Third Year
… Local sales tax collections continued to climb in 2018, growing for the third year in a row, according to a … “Local sales tax collections grew at a faster pace in 2018 than in recent years, boosting local revenues,” DiNapoli … (which slowed from 4.9 percent in 2017 to 3.7 percent in 2018). Year-over-year growth was especially strong in several …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearSecurities Coordinating Committee
… (SCC) was established by Executive Order of the Governor in 1977 and expanded in 1983 to coordinate the scheduling of debt offerings by the … other major debt-issuing organizations also participate in the scheduling activity of the Committee. They include: … SCC was established by Executive Order of the Governor in 1977 and expanded in 1983 to coordinate the scheduling of …
https://www.osc.ny.gov/debt/securities-coordinating-committeeOpinion 2006-2
… Law (§209-a, et seq .). Under both articles 12 and 12-A, a public hearing is required and, in certain instances, the … for the district must be stated in both the petition and notice of hearing (Town Law §§191, 193[1]). Under article … increase must be initiated by petition and is subject to a public hearing (Town Law §202-d[1]). Under Town Law §209-h(1) …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 93-19
… -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption) FEES -- Court Fees (fees for certificate of adoption or certified copies of orders of adoption) SURROGATE'S COURT … may not charge a fee for certificates of adoption or for certified copies of orders of adoption. This is in reply to …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Comptroller DiNapoli Releases State Audits
… Payments for Recipients with Multiple Identification Numbers and No Social Security Numbers (Follow-Up) (2014-F-1) An initial audit report, … were enrolled into Medicaid with multiple identification numbers. In a follow-up, auditors found DOH officials have … were enrolled into Medicaid with multiple identification numbers …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES Employees may receive payment for expenses through direct deposit or check, depending on the preferred payment method in the employee’s payroll information in the SFS. OSC’s Bureau … Employees may receive payment for expenses through direct deposit or check depending on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentShort Term Interest Pool (STIP) Increase
… (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is permitted to hold in indebtedness of certain agencies, corporations and bank or … Allows for an increase in the dollar amount the Comptroller is permitted to hold in …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… and public authorities to purchase increasing amounts of energy from renewable sources. Background Executive Order 111 … State agencies and certain public authorities to be more energy efficient and environmentally proactive. The New York State Energy Research and Development Authority (NYSERDA) was …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationOversight of Direct Placement of Children
… the Local District provided the courts with all critical case information, which the courts rely on to make decisions … purposes, as well as the reliability of direct placement case tracking. For example, we found discrepancies between … placement decision. OCFS’ response acknowledges it has the legal authority to provide oversight before and after court …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenLivonia Central School District – Conflict of Interest (2024M-89)
… in District contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of … occurs when an official has an interest in a contract with the school district which they have a power or duty to … under the contract; or appoint an officer or employee with those powers or duties. The Board member’s physical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89State Agencies Bulletin No. 1799
… taken. If an employee’s garnishment is no longer taken, it does not necessarily mean the employee’s garnishment has been satisfied. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateState Agencies Bulletin No. 320
… of Taxation and Finance at 1-800-972-1233 or visit their web site at www.tax.ny.gov Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityAccounts Payable Advisory No. 63
… the category code that best represents the classification of the goods or services being purchased to (i) ensure the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesTravel Advisory No. 4
… information on travel, please refer to the OSC Travel Manual . If many additions/changes to employee profiles are …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsCUNY Bulletin No. CU-437
… Purpose To notify CUNY agencies of a change in dues structure. Affected Employees Employees in Bargaining Unit T2 with deduction codes 268 or 297 … Hourly LTO Lost Time Override OTO OT Override Q11 Overpaid in 2011 RGH Regular Pay Hourly Employee SA3 Saturday …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-437-international-union-operating-engineers-iuoe-local-30-duesState Agencies Bulletin No. 264
… 2001 and Administration checks dated July 18, 2001. Tax Tables The amount of income tax withholding has decreased in … categories. To request a copy of the 15T- New Withholding Tables for 2001, contact the IRS at the toll free number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/264-changes-federal-income-tax-withholding-tables-july-2001Foreclosure Update From a Local Government Perspective
This brief focuses on prolonged foreclosure activity in New York State and the challenges facing local governments and communities in the wake of the foreclosur
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure0416.pdfCollateral Loan Broker’s Supplemental Registration Statement
In the event that after any collateral loan broker shall have filed a “Collateral Loan Broker’s Registration Statement”, any change shall take place in the pers
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/collateral-loan-supplemental-statement.pdfReview of the Four-Year Financial Plan for the City of New York - July 2003
The national recession in 2001 put an end to the spectacular growth in City tax collections that occurred during the late 1990s and into 2000.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2004.pdf