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The Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report (CFR) were … CSC, a not-for-profit organization located in Jericho, New York, is authorized by SED to provide preschool special … whether the costs reported by The Child Study Center of New York on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualDiNapoli: State Tax Collections Dip
… Tax collections totaling $19.8 billion fell short of projections for New York state in the first quarter of the state’s fiscal year (SFY), a decline … revenue remains below estimates.” Total receipts from all funds, including miscellaneous and federal receipts, declined …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipTown of Evans – Board Oversight (2016M-2)
The purpose of our audit was to review managements response to independent and external auditor reports for the period January 1 2012 through September 29 20
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Opinion 96-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Length of Service Award Programs (2014-MS-1)
… report - pdf] We also released ten letter reports to the following: Belgium Cold Springs Fire District [pdf] , … , and West Seneca Fire District No. 5 [pdf] . Purpose of Audit The purpose of our audit was to determine if fire … General Municipal Law (GML). The point system specifies how points toward LOSAP service credit will be earned by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1DiNapoli: Health Departments Need to Clean Up Act on Food Safety
… actions whatsoever,” DiNapoli said. “According to federal authorities, one in six Americans contracts a …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "Both houses of Congress are fighting to enact sweeping tax changes that would eliminate important deductions for millions of New Yorkers and threaten higher costs for … projects. "Middle-class families and individuals have no clear idea how the Republican tax plans will …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformDiNapoli Examines Faltering LinkNYC Program
… Thomas P. DiNapoli detailed how New York City’s Department of Information Technology and Telecommunications’ (DoITT) failure to hold accountable the developers of the city’s ambitious program to expand access to … to the city. “New York City’s underserved neighborhoods need broadband connection, but the LinkNYC program has not …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programState Agencies Bulletin No. 2119
… 01 and 21; BU31; BUs 61 and 91). Chapter 24 of the Laws of 2019 implemented the 2016-2023 Agreement between the State of … (BU21). Chapter 60 of the Laws of 2022 implemented the 2019-2023 Agreement between the State of New York and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2119-april-2023-security-performance-advancesState Agencies Bulletin No. 2221
… inform agencies of OSC’s automatic processing of the April 2024 Security Performance Advances and provide instructions … the Security Supervisors Unit. Effective Dates: The April 2024 Security Performance Advances will be paid using the … Effective Date Check Date Administration 1 Lag 03/28/2024 04/24/2024 Institution 1 Lag 04/04/2024 05/02/2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2221-april-2024-security-performance-advancesState Agencies Bulletin No. 2335
… 1 to eligible employees based on the appropriate 2024 Salary Schedule (BUs 01 and 21; BU31; BUs 61 and 91). Chapter … 101-125) and whose basic annual salary is below the Job Rate of the employee’s grade on the payment effective date … Promotion Recalculation, or Increment Code Update based on information available as of the date the report is produced. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2335-april-2025-security-performance-advancesVillage of Windsor - Water Operations (2019M-210)
… produced to water billed. Key Findings Village officials do not periodically read all customer meters to ensure customers are accurately billed. The Clerk-Treasurer used an inconsistent methodology for … customers did not always appear to be accurate. 85 percent of the water produced, or 74.9 million gallons, is considered …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an … Category Code will be used for reporting, the integrity of the Category Code to Account code relationship should be … Codes Template”. To add or modify a Category Code value, complete the Category Codes Template and submit it to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeWhat to Report – Legacy Reporting
… Compensation Benefits page for additional information) Tier 6 members: report compensation but do not take … and Earnings Limits for Tier 6 page . Overtime Tiers 1, 2, 3 and 4: All overtime should be reported. Tiers 5 and 6: Only overtime up to annual limitation (see the Overtime …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges. Budgetary flexibility, including reserves and contingencies, remains at near-record levels as a share of spending.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2024.pdfReview of the Financial Plan of the City of New York
As shown in the Mayor’s Executive Budget for fiscal year 2025, New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2025.pdfReview of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2025.pdf