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City of Newburgh – Budget Review (B23-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9DiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are upholding … students and 64 institutions. Undergraduates who are New York residents are paying tuition of just under $7,100 … of Residency for Tuition Purposes, State University of New York Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… slide into fiscal black hole We are all painfully aware of the devastating health impacts of the COVID-19 pandemic. … to balance their books and that cash needs to come from Washington. As the crisis erupted in New York and across … is more evident now than ever. The next federal stimulus bill must provide more assistance to state and local …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19DiNapoli Op-Ed in Democrat & Chronicle Calls for Swift Action to Address Growing Food Insecurity
… one in three reporting insufficient food in April. Food banks have reported dramatic increases in calls from people … percent of food pantries and soup kitchens in the City had closed by mid-April, with the largest shares in the Bronx (50 … Assistance Program. We have a network of nonprofit food banks that squeeze nutrition from each dollar and get food to …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-democrat-chronicle-calls-swift-action-address-growing-food-insecurityState Agencies Bulletin No. 863
… of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W-2 for all employees with a NYC residence. Control-D Report NTAX702 (NYC Reportable Wages), identifying employees who may need … of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W2 for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesOpinion 2008-6
… increase must occur subsequent to August 2, 1999 ( see , e.g ., 2007 Ops St Comp No. 2007-3, supra ; 2005 Ops St Comp … and, therefore, constitutes "other compensation" ( see , e.g . , Whitman v City of Troy , Sup Ct , Rensselaer County , October 7, 2005, Ceresia, J., Index …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… entity (vendor, contractor or offerer) to which a contract may be awarded. This section also serves to outline the State … to be constructed must be offered for public bidding and may be awarded to "the lowest responsible and reliable … of the said department or other agency, such contracts may be sublet; provided, however, that no such contract shall …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityOpinion 88-18
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … hereof (2) to appoint a village clerk, treasurer, attorney, assessor (3) to hold meetings of the board of … expressed herein, it is hereby superseded. April 19, 1988 Alan Simon, Esq., Town Attorney Town of Ramapo Warren E. …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-48
… of contractors on a competitive basis). October 26, 1988 Nancy E. Wright, Counsel Western Finger Lakes Solid Waste …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 92-36
… a county-wide E911 system. Specifically, we interpret the definition of "911 service area" to mean the entire … The statute, however, clearly evinces the intent that the funding mechanism provided for by article 6 is to help … the legislation, then, is to provide counties with a "...funding mechanism to assist in the payment of the costs …
https://www.osc.ny.gov/legal-opinions/opinion-92-36XVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further divided into fund types. A fund type is the grouping of all funds of … New York State has three broad fund categories that are further divided into fund types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingDivision of Housing and Community Renewal Bulletin No. DH-114
… Renewal of OSC’s automatic processing of the April 2021 DC 37 Rent Regulation Services Unit (RRSU) Performance … The April 2021 DC 37 RRSU Performance Advances will be paid using the following effective date and check date: Pay … and an Action/Reason code of Paid Leave of Absence/SKL (Sick Lv), Paid Leave of Absence/19P (FEPSLA PD LV PARTIAL) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-114-april-2021-district-council-37-dc-37-performanceDivision of Housing and Community Renewal Bulletin No. DH-116
… Renewal of OSC’s automatic processing of October 2021 DC 37 Rent Regulation Services Unit (RRSU) Performance … The October 2021 DC 37 RRSU Performance Advances will be paid using the following effective date and check date: Pay … and an Action/Reason code of Paid Leave of Absence/SKL (Sick Lv), Paid Leave of Absence/19P (FEPSLA PD LV PARTIAL) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-116-october-2021-district-council-37-dc-37-performanceIntroduction to IT Governance – Information Technology Governance
… technology (IT) systems including, but not limited to, costs for computers and related hardware equipment, … the Internet, communicating through email and reporting to State and federal agencies. These systems and the data they hold are valuable and need to be protected from unauthorized, inappropriate and wasteful …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… the Board nor the Administrative Board reviews monthly bank statements or require the Treasurer to perform bank reconciliations. The Treasurer’s report is usually … for properly, and require the Treasurer to perform monthly bank reconciliations for all accounts and provide them, along …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialTown of Danby – Audit Follow-Up (2022M-127-F)
… processing and procurement activities. Background The Town is located in Tompkins County and is governed by the elected five-member Board, which includes the Town Supervisor. The Board is responsible for general oversight of the Town’s operations …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fState Agencies Bulletin No. 783
… time is deemed Workers’ Comp-eligible, there are two options: For employees who are not enrolled in the IPP … or Long Term Disability after accruals are charged. Both options give the employee full retirement and salary service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Brooklyn Man for Allegedly Pocketing over $23K in Deceased Mother's Pension Benefits
… prosecutors allege that Jimmie Buie, who lived in the apartment where the pension checks were mailed to, enlisted … of the State Comptroller, Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-arrest-brooklyn-man-allegedly-pocketing-over-23kComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… cheating it. When we identify fraud, we actively work with law enforcement to hold perpetrators like Mr. Cook … I want to thank Attorney General Schneiderman's office and law enforcement in Georgia for partnering with us to protect … Justice is led by Executive Deputy Attorney General Kelly Donovan. …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-case