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XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… the other hand, represent spending authorization but they do not necessarily reflect what the State intends to disburse …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationCity of Newburgh – Budget Review (B24-6-9)
… the significant revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. … annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … be prudent, as it leaves personnel services appropriations with insufficient amounts to cover expenditures. As a result, …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Opinion 88-10
… the amount of the tax to their customers either in the form of a separately listed item or by calculating it as part … and Oil v City of New York , 131 Misc 2d 149, 502 NYS2d 622) which must, in the first instance, be determined by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-10New NY Broadband Program
… Empire State Development (ESD) has effectively monitored and managed the New NY Broadband Program and whether the … a maximum download speed of 25 megabits per second (Mbps), making it a less viable option to meet the needs of today’s … Internet users. Over half of the 126 projects experienced some type of delay, ranging from 1 to 48 months. As of …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programOpinion 2006-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … under or subject to the provisions of article 3 of the New York State Banking Law (General Municipal Law §10[1][d]; …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Agencies Bulletin No. 835
… University of New York (CUNY) Thruway Authority Teachers’ Retirement System Dormitory Authority State University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25DiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… Fire Company treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and … on company activities and manipulating company records to conceal her crimes. She was arrested in July 2016. "Sherry … accountable for her actions," said DiNapoli. "My thanks to District Attorney Baker and the New York State Police for …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsState Agencies Bulletin No. 1633
… agencies of the processing requirements for employees who claim exempt from Federal, State and/or Local tax withholding in tax year 2018. Affected Employees Employees who claimed … Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Allowance Certificate), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1633-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2018State Agencies Bulletin No. 2169
… of tax, the nonresident alien employee must notify the withholding agent of their foreign status and intention to claim a tax treaty withholding exemption. To notify the withholding agent, Form 8233 should be accurately and timely …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Agencies Bulletin No. 2286
… or a reduced rate of tax, the NRA employee must notify the withholding agent of their foreign status and intention to claim a tax treaty withholding exemption. To notify the withholding agent, Form 8233 should be accurately and timely …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyDiNapoli: Tax Collector Faked Her Personal Tax Payments
… partners in the Comptroller’s Office because they do such a thorough job investigating their cases, which makes …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsAgencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… and Accounting System (NYBEAS) as the system of record for member enrollment and eligibility information, and notifies Empire of any changes in a member’s status. Many contracts that Empire negotiates with … of members who are retroactively disenrolled (i.e., when a member is disenrolled after the date their coverage ended; …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… some other states. It had to hire temporary employees to do the surveys because it was understaffed. When DOH did get … we move forward, we need to recognize that New York has to do a better job of caring for and protecting vulnerable …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceOpinion 2008-2
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Nursing Home Surveillance (Follow-Up)
… recommendations. Key Recommendations None Other Related Audits/Reports of Interest Public Service Commission: …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followEquine Health and Safety
… including horse racing and pari-mutuel wagering, Class III Indian Gaming, the State lottery (including video lottery …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyState Agencies Bulletin No. 2158
… verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2023. Effective Dates: This … , to ensure the correct return address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2023. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-taxXI.13 Procurement Overview and Policies – XI. Procurement and Contract Management
… general policies and procedures and related legislative requirements applicable to the New York State procurement process. Additional information on the New York State procurement process may be obtained from the New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi13procurement-overview-policies