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Quality of Internal Control Certifications (Follow-Up) (2015-F-7)
We have followed up on the actions taken by State officials to implement the recommendations contained in our series of 12 State agency audit reports entitled Q
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f7.pdfOpinion 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-93-10South 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-benefitsDunkirk 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-122Galway 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-267North Warren Central School District – Financial Condition Management (2017M-197)
… Key Recommendations Adopt realistic annual budgets based on historical or other known trends and use appropriated fund … and needed reserves or reduce District property taxes. Review all reserves to determine whether the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mVillage 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-78Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were accurate and received on time. However, the Board and the Administrator did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalPutnam Central School District – Fund Balance Management (2020M-27)
… and reserves, pay off debt or to reduce District property taxes. Adopt annual budgets with realistic estimates of … to take corrective action. Appendix B includes our comment on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Wells Central School District – Financial Condition Management (2017M-70)
… Key Recommendations Adopt realistic annual budgets based on historical trends or other known trends and use … and needed reserves or reduce District property taxes. … Wells Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Franklinville Central School District – Financial Management (2017M-49)
… include realistic estimates of appropriations based on actual needs to avoid levying taxes at a level greater than needed. Maintain unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49State 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-performanceState 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-performanceNew 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. 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-salaryXII.5.D Selecting the Appropriate Location – XII. Expenditures
… method, and as a result, agencies can no longer rely on the default location. Instead, they must review and pick … CLAIM00201,…etc. To be used only by the Office of the State Comptroller (OSC) when making payments to additional … used by agencies when making payments to the Receiver of Taxes. Guide to Financial Operations REV. 04/01/2017 … When …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… levels, according to a report released today by New York State Comptroller Thomas P. DiNapoli. These higher market … driven by newer office buildings built after 2010. Based on how the city assesses buildings, increased market values … benefit from an outsized contribution from office property taxes. Additionally, future anticipated interest rate cuts …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceState 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-increaseState 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-query