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City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… and the information technology environment for the period January 1, 2009, to January 9, 2013. Background The City of Niagara Falls is located in …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Tri-Valley Central School District – Budgeting (2014M-094)
… than needed. As a result, the District’s reported fund balance increased from approximately $8 million for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultTown of Philipstown – Financial Management (2024M-100)
… did not properly manage the Town’s financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance (O&M) costs. As a result, during the audit … that only benefited taxpayers within the water district and resulted in the decline of the general fund balance from …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Comptroller DiNapoli Releases State Audits
… auditors found problems with costs totaling $14,870. NYC Human Resources Administration (HRA) NYS Office of …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Identifying Information” section of the Vendor Record contains useful information about the … procured by State agencies, while others are recipients of funds through a benefit program or settlement/award. Using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationDiNapoli: Restaurant Industry Critical to New York City's Economy
… their operations because of the COVID-19 pandemic, leaving tens of thousands unemployed, according to a report released … said. “Restaurants reflect our diversity, employing tens of thousands of immigrants and providing a range of …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyOpinion 95-26
… Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax moneys to pay accountant or attorney); (use of tax moneys to obtain storage space for records); (use of tax …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Opinion 90-56
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Military Leave (additional paid leave beyond … statutory maximum period) CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide paid leaves of absence) … or rule may be promulgated by which the privileges and benefits granted to certain employees by section 245 …
https://www.osc.ny.gov/legal-opinions/opinion-90-56State Agencies Bulletin No. 824
… to the expiration of the previous contract, Longevity Lump Sum payments were not paid in April 2008 to PEF employees who … City and Yonkers City taxes, Social Security/Medicare, retirement normal contributions, garnishments and Federal … in the tax calculation for this payment. Overtime and Retirement Information The LLS is a one-time, lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/824-april-2008-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… analysis noted that federal funds are being used to pay for operating expenses typically covered by the General … next two fiscal years: $3 billion each in SFYs 2021-22 and 2022-23. The budget would be deemed “unbalanced” if less than … stimulus funds, which can be used through Sept. 30, 2023. The budget proposes to eliminate Aid and Incentives for …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… New York City increased its expectations for its surplus in fiscal year (FY) 2025 to $2.34 billion, largely as a result of stronger tax revenue projections and a reduction in the cost of providing services to asylum seekers, which …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeState Agencies Bulletin No. 2027
… 2022 M/C LLS Payment and provide instructions for payments not automatically processed. Affected Employees Employees … process this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentDivision of Housing and Community Renewal Bulletin No. DH-132
… Purpose: The purpose of this bulletin is to inform the Division of Housing and … is rounded to 4 decimal places. This is the proration percentage. The full lump sum payment amount of $3,000 is … for Yonkers non-residents). Special Wage Payments for Individuals Who Filed for Retirement Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-132-district-council-37-dc-37-2024-non-pensionable-lumpCity of Glen Cove– Budget Review (B7-13-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … a $93,308 operating deficit. The unassigned fund balances in these three funds are still expected to remain as …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16State Agencies Bulletin No. 1649
… They will automatically be addressed to the employee’s attention and mailed to the address the agency has provided … the Payroll Reversal and Exchange mailbox. Effective Date(s) Immediately OSC Actions Exchange or partial payment checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksCity of Yonkers – Budget Review (B6-14-14) - Revised
… on December 1, 2014. The City continues to rely on debt to pay for tax certiorari settlements, incurring debt and … Monitor sales tax revenues throughout the year and take prompt action to adjust expenditures if revenues begin to … not approved, reduce expenditures to offset lost revenue. Pay tax certiorari costs through the operating budget rather …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … have comprehensive policies and procedures for preparing payroll and maintaining leave time accrual records for … controls over Town finances and Highway Department payroll for the pe …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324City of Glen Cove – Budget Review (B7-14-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … revenues to resolve systemic structural imbalances in its budget. Present budgets that appropriately attribute …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16