Search
State Comptroller DiNapoli Releases Municipal & School Audits
… indicating it needed to both increase real property taxes and use appropriated fund balance to close projected … of which the town owns. The solvents were purchased from out-of-state vendors at higher prices than local vendors offered, …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… by Developmental Disabilities Institute, Inc. (DDI) on its Consolidated Fiscal Reports (CFRs) were reasonable, … program, and sufficiently documented pursuant to the State Education Department's (SED) Reimbursable Cost Manual … requirements. Other Related Audits/Reports of Interest State Education Department: Infant and Child Learning Center …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind … . Combining invoice numbers in the invoice number field on a voucher may cause the following problems: SFS will not … not see an accurate accounting of invoices and payments on e-Supplier. Vendors are not able to seamlessly download …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations that will … invoice to a vendor. Exceptions The Office of the State Comptroller has worked with certain complex vendors, … number that satisfies the processing needs for New York State and the vendor. Business Units should refer to Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsState Agencies Bulletin No. 2155
… which implemented the 2023-2026 Agreement between the State of New York and PEF, provides for payment of performance advances on October 1 to eligible PEF employees. Payments will be … taxable gross, and are subject to all employment taxes and income taxes. Questions: Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2155-october-2023-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 2333
… which implemented the 2021-2026 Agreements between the State of New York and CSEA, provides for payment of performance advances on April 1 to eligible CSEA employees based on the 2024 … taxable gross, and are subject to all employment taxes and income taxes. Undeliverable Checks: When a valid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2333-april-2025-civil-service-employees-association-csea-performanceComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two reserve fund … amounts needed for authorized purposes. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Unified Court System Bulletin No. UCS-264
… units who meet the eligiblity criteria: New York State Court Officers Association Bargaining Unit SR New York … increases will be applied for these bargaining units on or after November 2, 2017, and there will be no … are taxable income and are subject to all employment taxes and income taxes. These monies will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-264-retroactive-salary-increases-bargaining-units-sr-sy-and-s9New York City Economy Continues to Set Records
… ever recorded, according to a report released today by State Comptroller Thomas P. DiNapoli. “New York City is … go to: https://www.osc.state.ny.us/osdc/rpt1-2020.pdf Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsState Agencies Bulletin No. 2268
… which implemented the 2021-2026 Agreements between the State of New York and CSEA, provides for payment of performance advances on October 1 to eligible CSEA employees based on the … taxable gross, and are subject to all employment taxes and income taxes. Undeliverable Checks: When a valid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2268-october-2024-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1971.3
… employee’s identification to ensure fraudulent activity does not occur. At a minimum, agencies must verify the … matches the last 4 of the employee’s SSN. Phone: OSC does not specify what phone number the employee must provide. However, if the phone number does not match what the agency has on record for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1550
… which implemented the 2016-2019 Agreement between the State of New York and PEF, provides for an April 2016 … code of Leave of Absence/WCL, WDL, WPS or WSP) on the payment effective date, OSC will automatically insert … are taxable income and are subject to all employment taxes and income taxes. The monies will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1550-april-2016-public-employees-federation-pef-retroactive-200-salaryOpinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … A "general law" is defined, in pertinent part, as a state statute which in terms and in effect applies alike to …
https://www.osc.ny.gov/legal-opinions/opinion-93-10New York State Agencies’ Use of Overtime, February 2016
This report by the Office of the State Comptroller on use of overtime by New York State agencies examines patterns over the past nine calendar years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2016.pdfNew York State Agencies’ Use of Overtime, April 2015
This report by the Office of the State Comptroller on overtime use by New York State agencies examines overtime patterns over the past eight calendar years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2015.pdfState Agencies Bulletin No. 1496
… which implemented the 2015-2016 Agreement between the State of New York and PEF, provides for an April 2015 salary … code of Leave of Absence/WCL, WDL, WPS or WSP) on the payment effective date, OSC will automatically insert … are taxable income and are subject to all employment taxes and income taxes. The monies will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1496-april-2015-public-employees-federation-pef-retroactive-salary-increaseSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… expenditures, funding needed reserves or reducing property taxes. Adopt reasonable budget estimates for appropriations. … corrective action. Appendix B includes our comments on the issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsGalway Central School District - Fund Balance Management (2017M-267)
… and needed reserves or reduce District property taxes. Discontinue the practice of appropriating fund balance … District operations. Adopt realistic annual budgets based on historical trends or other known trends and appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Village of Margaretville - Fiscal Management (2018M-78)
… needs. Key Recommendations Adopt realistic budgets based on historical or other known trends. Use surplus general fund … funding needed reserves, reducing Village property taxes. Develop comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Dunkirk City School District – Financial Management (2017M-122)
… realistically reflect the District’s operating needs based on historical trends or other identified analyses. Review all … funding one-time expenditures, reducing District property taxes or funding needed reserves. … Dunkirk City School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122