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Town of Maryland - Financial Management (2018M-121)
… general and highway funds increased by $450,000 and, as of December 31, 2017, was 83 percent of 2017 expenditures. Over the last three years, conservative … budgeting led to combined overestimated expenditures of $495,000 and underestimated revenues of $226,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “The Executive Budget proposal put forth today by Governor Hochul comes at a time of continued economic growth … $23.2 billion for the next three fiscal years, even as the Governor proposes to extend the personal income tax surcharge …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetState Agencies Bulletin No. 1060
… OSC Actions OSC will now process garnishment refunds for employees directly through PayServ. The refunds will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsState Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was … New York State Comptroller Thomas P DiNapoli today announced the following school district audit was issued …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… System. New York State cannot process Automated Clearing House or check payments in foreign currencies. In the event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… January 19, 2017. Background The Genesee County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, improvement of water quality, preservation of wildlife habitat and … Genesee County Soil and Water Conservation District Cash Receipts and Disbursements …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andState Police Bulletin No. SP-221
… Code 302. Affected Employees Employees in Bargaining Units 07, 17, and 18, represented by the Police Benevolent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceComptroller DiNapoli Releases School Audits
… As a result, the district cannot properly account for how much fuel is pumped into specific vehicles and by whom. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 97-23
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Ambulance Corps (simultaneous membership in fire company) … FIRE COMPANY -- Membership (simultaneous membership in ambulance corps) VOLUNTEER FIREFIGHTERS -- Eligibility … may be a member of a fire company and a volunteer ambulance corps at the same time …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… to determine whether the Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely … benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, which was established …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – State Police Plan
… your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsWalton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242State Comptroller DiNapoli Releases Municipal Audits
… granted 850 non-New York STAR property tax exemptions for non-municipal-owned property on the 2017 assessment roll. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Barker – Justice Court Operations (2016M-422)
… our audit was to examine the Court’s financial operations for the period January 1, 2015 through September 19, 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Matter of Merton Simpson v. Department of Civil Service
… Service administered a test called the promotion test battery from 1996 to 2006. A similar test was utilized in …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Amsterdam – Budget Review (Montgomery County) Auditors … not balanced or are not reasonable. The city’s tax levy of $6,047,472 also exceeds the allowable tax levy limit by … to adopt a budget that included a levy in excess of the tax levy limit. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsOperational Advisory No. 34
… Once the activity is created, the agency must then link that project/activity combination to the corresponding … Update Activity using the Project Guide Step 2 - Link the activity to a contract line : JAA-PPM101-036 Adding …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractContract #C001221 – Multipliers Leadership Training Services
… by the Office of the State Comptroller Issued March 25, 2026 The Office of the State Comptroller (“OSC”) is seeking … Form , in MS Word Attachment C Multipliers 2-Day Workshop Agenda , in PDF Attachment D Multipliers 2 Courses Half-Day Seminar Agenda , in PDF Attachment E Impact Players Webinar Agenda , …
https://www.osc.ny.gov/procurement/contract-c001221