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Baldwinsville Central School District – Fuel Inventory (2022M-106)
… for fuel inventory. Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and … and found District records support that the District may have been overbilled for 2,518 gallons valued at $6,181. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Photos: State Comptroller DiNapoli Visits Wyoming County Farm
… Thomas P. DiNapoli toured Silver Meadows Farm in Wyoming County to help highlight New York's agriculture industry. The … Thomas P DiNapoli toured Silver Meadows Farm in Wyoming County to help highlight New Yorks agriculture industry …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmState Agencies Bulletin No. 2128
… bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. Affected Employees Employees … will automatically process 511 deductions per the input files submitted by the NYS-Ride vendor. Agency Actions Notify … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingReal Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment … online reporting system. For Local Governments Webinar On Demand Slide Show Presentation [pdf] For School Districts Webinar On Demand Slide Show Presentation [pdf] Please visit The … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-capConstitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsState Police Bulletin No. SP-188
… Date(s) Paychecks dated December 12, 2018 Background At the request of the Police Benevolent Association of the … Association of the New York State Troopers, Inc. at (518) 462-7448. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceUnified Court System Bulletin No. UCS-303
… End Adjustments for Judges and Justices of the Unified Court System, and to provide instructions for reporting … 19C. Affected Employees Judges and Justices of the Unified Court System who are paid using the LEG Comp Rate Code are … earnings received by Judges and Justices of the Unified Court System each calendar year must equal: The statutory …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtReporting Regulations 315.2 & 315.3
… Part shall be considered by the employer. §315.3 Employer reporting* (a) Timeliness of reporting. All reporting as … Employees’ Retirement System or the New York and Local Police and Fire Retirement System and who have been assigned … (b) the individual reports to a certain person or department at the beginning or during each work day; (c) …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Unified Court System Bulletin No. UCS-312
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2022 Year End Adjustments for Judges and Justices of … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2022 Year End Adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-312-2022-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-359
… is to inform agencies of OSC’s automatic processing of the 2025 Year End Adjustments for Judges and Justices of the … in Administration Pay Period 20C, paychecks dated 12/31/2025. Eligibility Criteria: Judges and Justices who serve the … pay periods. Judges and Justices who are active on 12/31/2025 and serve the entire calendar year at more than one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-359-2025-year-end-adjustment-judges-and-justices-unified-courtOpinion 91-2
… This opinion represents the views of the Office of the State Comptroller at the time … Comptroller may request officials of an OTB corporation to fill out a form listing certain outside employment and business … Concerning the authority of the State Comptroller in performing an …
https://www.osc.ny.gov/legal-opinions/opinion-91-2DiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… today announced that an audit of the New York City Department of Education (DoE) found it did not report … of violent and disruptive incidents to the State Education Department (SED) as required under the Safe Schools Against … the dark and children in danger. I’m encouraged that the Department of Education agreed with most of our …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 88-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … costs of park facilities may be included as a part of the expense of sewer district improvements …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Refunding Local Debt
… with the following procedures. I. COVER LETTER . An application for approval of a present value savings … II. DOCUMENTS . In addition to the cover letter, the application should include each of the documents listed below … a calculation of present value by maturity and interest payment date) which are not to be paid from income received …
https://www.osc.ny.gov/debt/refunding-local-debtOpinion 88-51
… in an ordinarily efficient operating condition. It does not add to the value of the property, nor does it appreciably prolong its life. It merely keeps the … prolong the life of the property, increase its value, or make it adaptable to a different use.' (Illinois Merchants …
https://www.osc.ny.gov/legal-opinions/opinion-88-51DiNapoli: MTA Faces Worst Financial Crisis in History
… Authority (MTA) is facing the greatest crisis in its long history, with few viable options without federal funding to avoid cuts in service and staff, additional fare hikes and … that could impair regional transit for decades, according to New York State Comptroller Thomas P. DiNapoli’s annual …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… The Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for Federal awards. The Act mandated that … The Single Audit Act The Act was first enacted by Congress in 1984 and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Oversight of Language Access Services
… and providing sufficient oversight of Language Access Services. The audit covered the period from January 2019 … across NYC’s five boroughs. H+H also provides medical services through programs such as ExpressCare, Correctional Health Services, Community Care, and Street Health Outreach & …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor … Online Vendor Add Portal SECTION OVERVIEW AND POLICIES New York State agencies can directly enter information in the … for any individual or entity not already registered as a New York State Vendor using the New York State Substitute …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registration