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DiNapoli: Fix Delays With Child Support Payments
… a number of problems that need correcting. "Child support payments are languishing in government coffers. This is a … levels, including increasing electronically disbursed payments via direct deposit and debit cards. Disbursing funds … address or stale-dated check. Currently, 95 percent of payments are made electronically. Further, enhanced …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsOpinion 89-62
… ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not prohibited from signing nominating petitions for two … The nomination of candidates for fire district office is governed by subdivision 7 of section 176 of the Town Law … qualified voters of the district and, if such a resolution is adopted, the requirements of the resolution must be …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Ashville Fire District – Procurement and Board Oversight (2025M-81)
… readiness and public trust. The board of commissioners is also responsible for the overall financial management and … behalf of taxpayers. This includes ensuring that equipment is acquired in a cost-effective manner by creating as much … as possible. A well-planned solicitation effort is important to reach as many qualified vendors as possible. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… New York City is using the federal funds it received in the wake of the COVID-19 pandemic to … the shifting fiscal environment to use any remaining funds in ways that continue to boost recovery and avoid … billion in Coronavirus State and Local Fiscal Recovery Funds (SLFRF) for states, local and tribal governments with …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryCybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdfMaximum Number of Reportable Days – Enhanced Reporting
… basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you would report a maximum of 20 working days. When there are five weeks in a monthly report, 25 days would then be the maximum reported. Employees paid on a …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysMaximum Reportable Days – Legacy Reporting
… be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you … a maximum of 22 days per month when the month has 31 days. For all other months, the maximum amount reportable is 21 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysTown of Richford - Town Clerk/Tax Collector (2019M-236)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes totaling … $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five real property tax receipts … two to 60 days after receipt instead of within 24 hours. In addition, there were five instances totaling $2,089 where …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… services to approximately 1,200 students, is governed by a 12-member Board of Education elected by the component districts’ boards. Budgeted appropriations … Ensure that tuition reimbursements are authorized by CBAs or Board policy. Ensure that all claims contain …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… 2016. Background The Watkins Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and … operates two schools with approximately 1,120 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mIthaca City School District – Financial Condition (2015M-318)
… Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Randolph Central School District - Financial Management (2019M-232)
… officials can better manage fund balance and reserves. As of June 30, 2019, surplus fund balance was nearly $2.9 million (14 percent of the 2019-20 budgeted appropriations), exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232DiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… State Comptroller Thomas P. DiNapoli. "Safe drinking water is a basic need and, as we learned in the wake of widespread … and ensure that when contamination of water occurs it is addressed." New York has 9,155 public water systems, … effects with short-term exposure, for which notification is required within 24 hours. For example, the Watertown …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… assaults, bomb threats and sexual offenses, according to a report released today by State Comptroller Thomas P. … demands that school officials take the necessary steps to protect all students and faculty from threats," DiNapoli … controls, including alarming facilities. These figures do not include spending on personnel, such as school resource …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearOpinion 2006-2
… 2006 David J. Wukitsch, Esq., Town Attorney Town of New Baltimore 1 The State Comptroller’s approval is required for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the construction, reconstruction, … of principal and interest due on the indebtedness could be used for any lawful municipal purpose. Based on the …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Audit Finds Construction Delays in Public Housing Program Across New York State
… Renewal (DHCR) together with the state’s Housing Trust Fund Corporation (HTFC) provides grants to local public … upgrades. However, the first construction contract ($16,500 for electrical work) wasn’t awarded until February 2011. …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… proposed changes to the federal tax code. Changes to the standard deduction and personal exemptions could result in … revisions to the tax code would consolidate the current standard deduction and personal exemptions into a new, higher … AMT. Corporations now are subject to different tax rates, depending on their income. Current corporate tax rates …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planCapital Asset Management (Follow-Up)
… Under Chapter 405 of the Laws of 1981 (Law), the State is responsible for establishing and maintaining custody of a … accepted accounting principles, as required by Law. SFS AM is used by State agency managers to effectively budget, … in SFS AM, BCA conducts periodic physical inventory site visits (site visits) to State agencies. The objective of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followStreet Construction-Related Permits
… with other entities planning to perform work at the same site to ensure minimal disruptions. The audit covered the … DOT’s Bureau of Permit Management and Construction Control is responsible for overseeing all construction-related permitting. The Bureau is comprised of two offices. The Office of Permit Management …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permits