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Accounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfOversight of Child Protective Services (2021-S-17)
To determine whether the Office of Children and Family Services (OCFS) effectively oversees local departments of social services’ investigation of reports of alleged child abuse or maltreatment, and ensures compliance with relevant laws, regulations, and procedures to promote the safety and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s17.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdf2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… a tourism destination and wonderful place to live," said Lisa Gill, Interim Director, Rockwell Museum . "Collaboration …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureState Agencies Bulletin No. 2274
… Purpose: The purpose of this bulletin is to provide agencies with information regarding the potential … the only change that may be required is an increase to the employee’s salary. OSC will automatically process … on Trainee Titles Being Revised from Grade 13/14 to Grade 14/16 on or after the applicable effective date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18DiNapoli: NYC Finances Gain Stronger Footing
… and finances are recovering, largely due to unprecedented federal economic stimulus for businesses and individuals, and direct federal relief to New York state, New York City and the … rates climb, capacity limitations are rolled back and federal relief and stimulus funds make their way through the …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingOpinion 2000-14
… or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- … and Social Security Law §§113 or 470, from agreeing in a collective bargaining agreement with its teachers to … … exactly the same as if payments were made in the form of wages …" (89 Misc 2d at 265, 390 NYS2d at 787). In …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 2006-4
… letter of credit issued as security by a qualifying federal home loan bank) GENERAL MUNICIPAL LAW §§10(3), 11(2): … to an irrevocable letter of credit issued by a qualifying federal home loan bank. This is in response to your inquiry … regarding the use of a letter of credit issued by a federal home loan bank (hereinafter “FHLB”) as security for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Agencies Bulletin No. 2211
… not processed automatically. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … Lump Sum Payment) as a one-time, lump sum payment in the amount of $1,500, $3,000 or $4,500. Effective Dates: … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2211-april-2024-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2108
… not automatically processed. Affected Employees: Employees in the following bargaining units, with an increment code of … Payment effective April 2023 a one-time, lump sum payment in the amount of $1,500, $3,000, and $4,500. Longevity … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2108-april-2023-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 2109
… not processed automatically. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … Lump Sum Payment) as a one-time, lump sum payment in the amount of $1,500, $3,000 or $4,500. Longevity … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2109-april-2023-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2210
… not automatically processed. Affected Employees: Employees in the following bargaining units, with an increment code of … Payment effective April 2024 a one-time, lump sum payment in the amount of $1,500, $3,000, and $4,500. Effective … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2210-april-2024-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-124
… (15) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of the … for the LLS payment, is paid service (including part-time annual salaried service, Paid Military Leave, Sick Leave at … LLS Effective Date: 04/01/2023 OT Eff Date: 04/01/2023 Annual Addl Earnings: $1500 or prorated amount (Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-124-april-2023-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-129
… not automatically processed. Affected Employees: Employees in the DC 37 Rent Regulation Services Unit – BU67 with an … effective April 2024 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500. Longevity … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-129-april-2024-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2374
… automatically processed. Affected Employees: Employees in the following bargaining units with an increment code of … effective October 2025 as a one-time, lump sum payment in the amount of $1,500, $3,000, and $4,500. Effective … should be submitted on the Correction Sheet. The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2374-october-2025-civil-service-employees-association-csea-longevity-lumpDiNapoli Releases February State Cash Report
… New York state is on target to reach year-end revenue … according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. March tax … of the Budget’s (DOB) projections, which is expected. “New York’s improved fiscal position, thanks to financial …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportHomeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, … New York has long trailed the nation in homeownership rates …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkDivision of Housing and Community Renewal Bulletin No. DH-145
… not automatically processed. Affected Employees: Employees in the DC 37 RRSU – BU67 with an increment code of 0510, … effective October 2025 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500. Effective Dates: … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-145-october-2025-district-council-37-dc-37-rent-regulation