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Opinion 94-31
… bargaining agreement between a village and its employees for the annual exchange of cash for one week of vacation credit accumulated during the year. … may provide, in a collective bargaining agreement, for employees, annually, to receive cash in exchange for one …
https://www.osc.ny.gov/legal-opinions/opinion-94-31State Public Authorities Dashboard
… For each category on the dashboard the data represent the most recently certified fiscal year for those authorities reporting through PARIS and does not …
https://www.osc.ny.gov/reports/state-public-authorities-dashboardXIV.13.A Overview – XIV. Special Procedures
… 30 days of the Merchandise/Invoice Received (MIR) date for most vendors, 15 days for qualified Small Business Vendors). When the State fails … XII, Section 5.I - Prompt Payment Interest Calculations for more details. If a voucher payment is submitted that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewI.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… to Financial Operations (GFO) acts as a reference source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural guidance for State agencies using the SFS as well as traditional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsDiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up from 1.23% last …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentGuide to Financial Operations
… to Financial Operations (GFO) acts as a reference source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural guidance for State agencies using the SFS as well as traditional …
https://www.osc.ny.gov/state-agencies/gfoState Agencies Bulletin No. 2214
… of this bulletin is to inform agencies of the procedures for reporting Line Number changes and to explain how chart field strings will be charged for the fiscal year 2024-2025. Affected Employees: Employees … Title and Position Management (TPM) Mass Change Process for Line-Item Realignment (LNR); Do not use a Position Move …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025DiNapoli Op-Ed in Crain's New York Business
… transparency and accountability in budgeting for the use of federal relief funds. The full op-ed is below: What Are New Yorkers Getting From Federal Covid … stabilized state finances, enabling New York to contend with the Covid-19 pandemic's impacts and preserve key …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessDelaware County – Court and Trust Funds (2022-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022. … and then delivered to the County Treasurer 1 (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Putnam County – Court and Trust Funds (2017M-221)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Columbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Orange County – Court and Trust Funds (2017M-225)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … are responsible for maintaining up-to-date and complete records for court and trust funds and abandoned property. … to submit a report on an annual basis to the State Comptroller accounting for all money, securities and other …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Genesee County – Court and Trust Funds (2014M-322)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. Background County officials are responsible for safeguarding court and trust funds in their care. …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Oswego County – Court and Trust Funds (2022-C&T-5)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … annual basis to the State Comptroller accounting for all money, securities and other properties deposited to courts … State Comptroller as abandoned property . We identified unclaimed funds from two actions totaling $20,050 that were …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Jefferson County – Court and Trust Funds (2022-C&T-6)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Greene County – Court and Trust Funds (2014M-294)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Allegany County – Court and Trust Funds (2014M-74)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2010 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74DiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for the fourth year in a row, according to data released … DiNapoli’s office calculated the inflation factor at 2.95% for those with a June 30, 2026, fiscal year end. “For the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percent