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XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations

… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is … Budget Reports > Negative Segregation Balance. The report can be viewed in Report Manager or through the Process … AppropriationsSegregations can NOT lapse with a negative balance where expenditures have …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgets

State Agencies Bulletin No. 1219

… Purpose To notify agencies of the process in PS Query for renaming and designating … should not delete any Public queries. Determine which of their Private queries will be needed after the upgrade. If there is a comparable Public version of their Private Query, the user should rename only the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1219-preparing-queries-payserv-upgrade-peoplesoft-v89-v91

DiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet

… Local government capital spending on roads, bridges and water and sewer … 8 percent between 2010 and 2012 according to a report issued today by New York State Comptroller Thomas P. … about $3.9 billion annually to keep up with deteriorating capital assets but are only spending roughly $1.2 billion - …

https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmet

Reporting Through Retirement Online – Legacy Reporting

… — such as what earnings to report or how to calculate days worked — email the Employer Reporting unit . Legacy … COMR. may be included; however, they are not required Days of Service* 10 A number between 0.00 and 9999999.99 … Retirement Online including their earnings the number of days they worked and more …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-online

City of Yonkers – Budget Review (B23-6-5)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. …

https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5

Town of Cherry Valley – Budget Review (B4-14-21)

… revenues from Federal Emergency Management Agency (FEMA) reimbursements totaling $20,000. The 2015 preliminary budget includes estimated revenues for the FEMA reimbursements that also are included in the 2014 … Town officials should not include the $20,000 FEMA reimbursement as a revenue in 2015 and, instead, record …

https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21

DiNapoli Calls for Reforms to State Fiscal Practices

… and require unallocated funds to be awarded through an open, competitive process with clear, measurable criteria. … would provide a comprehensive definition of state debt, ban “backdoor borrowing” and require voter approval for all …

https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practices

DiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband

… “This new and detailed report from Comptroller DiNapoli’s office offers valuable insights for us all into how we can …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadband

Enforcement of Local Law 144 – Automated Employment Decision Tools

… The audit covered the period from July 2023 through June 2025. About the Program Companies are increasingly using … AEDT complaint process is ineffective in ensuring that all complaints related to non-compliance with LL144 are routed to … as posting bias audits. Despite receiving only two AEDT complaints during the audit’s scope, DCWP did not investigate …

https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-tools

Opinion 96-4

… treasurer (Village Law, §4-408[1]) and may be invested only by the board of trustees or, if the board so delegates, … of the proceeds following the closing, we believe that the only purpose for paying an amount equal to the purchase price …

https://www.osc.ny.gov/legal-opinions/opinion-96-4

City of Newburgh – Budget Review (B23-6-9)

… general fund. The proposed budget does not include a tax overlay, which could potentially create a revenue shortfall … Consider establishing a reasonable estimate for a tax overlay in the budget. Ensure the budget presented to the …

https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9

State Agencies Bulletin No. 286

… Bulletin 201 in relation to the processing and taxation of educational assistance benefits for 2001 Affected … condition fringe benefit." To meet the requirements of the "working condition fringe benefit" exclusion, the … Specifically, the course: Must not be for the purpose of satisfying the minimum educational requirements of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefits

Temporary Assistance – Federal Funding and New York

… families and individuals through child care, tax credits and other services, but the largest portion is spent … lowincome families and individuals through child care tax credits and other services but the largest portion is spent …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistance

Vacancies at the Clinton Towers Mitchell-Lama Housing Development

… developments with approximately 44,000 total units (apartments). Clinton Towers, a Mitchell-Lama rental … vacancies occur, applicants should be offered and awarded apartments in the order their names appear on the lists - subject to HPD’s approval. Key Findings Vacant apartments at Clinton Towers were often not rented in a …

https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-development

DiNapoli Announces Latest Fiscal Stress Scores

… 23 local governments in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, … These designations were based on the State Comptroller’s Fiscal Stress Monitoring System (FSMS) scores. “The number of …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scores

DiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program

… New York State Comptroller Thomas P. DiNapoli’s annual report on the … recover faster than the MTA expects, or the MTA must find new sources of income, or other financial support, to pay for …

https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-program

State Contract and Payment Actions in November

… Comptroller approved 1,324 contracts for state agencies and public authorities valued at $1.2 billion and approved more than 1.9 million payments worth nearly $8.8 billion. The office rejected 148 contracts and related transactions valued at $650 million and more than …

https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-november

Opinion 88-23

… would have a conflict of interest if the village does business with the corporation. You advise that the … time the officer or employee was elected or appointed, but does not except any renewals thereof. Another exception is … member was elected to office. Therefore, since your letter does not suggest any preexisting agreement, this exception …

https://www.osc.ny.gov/legal-opinions/opinion-88-23