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Opinion 91-62
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public … to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, §1-102; … Law, §1-102(1) authorizes villages to sell and convey real property "as the purposes of the corporation may require". …
https://www.osc.ny.gov/legal-opinions/opinion-91-62DiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… (DOE) needs to step up its efforts to prepare students for their next steps after high school, according to an audit released today by State … varied widely among school districts, from a low of 9% in District 4, which covers parts of Harlem, to a high of 49% in …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationComptroller DiNapoli: 26 School Districts in Fiscal Stress
… Twenty-six school districts have been designated as fiscally stressed … can have long-lasting implications and can quickly move a district into fiscal stress.” Using financial indicators that … school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. Information for these …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… to August 23, 2012. Background The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to the Lakeville Number … sources of revenue are bell jar and bingo profits, and donations. The Department’s revenues and expenses for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… an oath of office and, as generally required of a Village officer, does not reside within the Village. In addition, the … relationship. Requests for payment are submitted monthly by voucher. The Building Inspector receives an … meeting residency requirements and being compensated by salary through payroll with appropriate deductions. Anyone …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Sheridan – Cellular Phones (2013M-334)
… a Town cell phone, according to the Town Clerk. The Town does not have established written guidelines or documentation … who did not perform any Town functions. Generally, the people allowed to have Town cell service were relatives of … be provided a cell phone, what is acceptable use, and how reimbursement for unacceptable use is to be billed and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334State Agencies Bulletin No. 266
… currently issued from Key Bank are affected. This change does not include State Insurance Fund employees. Effective … for Institution payrolls. The change in depository bank does not affect this policy. Changes in Procedure for Lost …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of Trustees which comprises three elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mCayuga County – County Bridge Maintenance (S9-13-4)
… 31 lacked any documentation regarding a County response to NYSDOT, so we could not determine if the County responded … four flags was an average of 10 days later (52 days) than NYSDOT’s six-week response requirement. Key Recommendations … Ensure that bridge flags are responded to within the NYSDOT required timeframe. Ensure that response letters to …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Transaction Number Requirement
… New Report Requirement Starting July 15, 2024, a Transaction Number will be required in the PARIS Procurement Report. Beginning July 15, 2024, State public authorities will be required to provide a … the new procurement transaction entry page. On July 15, 2024 and thereafter, PARIS will not validate, and procurement …
https://www.osc.ny.gov/public-authorities/transaction-number-requirementDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… it won’t last forever. I urge the department to address future budgetary risks and commit to prudent long-term … four years, including $2 billion to complete the citywide expansion of the city’s 3-K program. However, new programming … that had been cut to achieve savings in previous financial plans. Recurring budget risks that existed prior to the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapCUNY Bulletin No. CU-329
… the procedures to process nonresident alien scholarships in PayServ. Affected Employees CUNY nonresident alien … travel, room and board. These payments are reportable on Form 1042-S and may be subject to nonresident alien tax … income tax treaty rate for nonresident aliens temporarily in the United States on “F,” “J,” “M” or “Q” visas. In order …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsSUNY Bulletin No. SU-123
… and the amount paid to the student during the Academic Year to Date. The rosters must be e-mailed to Darlene … There will be no deductions taken from these payments. Year-End Processing Separate 1042-S forms will be created for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsUnified Court System Bulletin No. UCS-82
… paycheck (January 12, 2005). This also permits Judges who are being hired or have position changes at the beginning of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005Franklin Square Public Library - Claims Audit (2018M-48)
… Library officials generally agreed with our recommendation and indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48Retiring Before Age 62 – Police and Fire Plan
… retire before age 62 will have their benefit reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on your exact age at …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Retiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
… benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 58 18 59 …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62Retiring Before Age 62 – Career Plan
… retire before age 62 will have their benefit reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on your exact age at …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Averill … of the payroll process. She entered new employees, pay rates and employees’ time worked from their time records into …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits