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HDT (Magtape) File Layout
The Unclaimed Funds record layout within an HDT text file should have a length of 384 characters. Please note that although this format is acceptable, we do not
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/hdt-magtape-file-layout.pdfTown of Orange – Budget Review (B20-2-14)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The Town of Orange is located in Schuyler County. Key Findings Our …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Photos: State Comptroller DiNapoli Visits Wyoming County Farm
… farm is located on 750 acres in Silver Springs and produces milk, as well as corn, alfalfa, wheat and oats. "Farms such as Silver Meadows provide jobs and critical tax dollars to local communities, while also …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmDiNapoli: Wall Street Bonuses Slip From 2006 Record
… declined 4.7 percent from record levels in the prior year to $180,420 even though the credit crunch and market turmoil battered profits, according to an estimate State Comptroller Thomas P. DiNapoli released … rate than profits because Wall Street firms use bonuses to retain top producers. While many firms sustained heavy …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… (Board) has adequate procedures in place to accurately report its assessable expenses related to administration of … Key Recommendations Ensure the adjustments noted in this report are included in the 2013-14 assessment. Provide … Board has adequate procedures in place to accurately report its assessable expenses related to administration …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Opinion 2004-6
… ARTS AND CULTURAL AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a … Law §57.07(2) and, as consideration under the contract, permit the historical society to use the unneeded space in a … the space in the building. You ask whether a village may permit an historical society to utilize vacant space in a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6State Police Bulletin No. SP-204
… The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the April 2020 Increase to State Police Expanded Duty Pay. Affected Employees Employees … The purpose of this bulletin is to inform the Division of State Police of OSCs automatic processing of the April 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-204-april-2020-increase-state-police-expanded-duty-payDebt Impact Study: January 2013
This report examines New York State’s shrinking debt capacity, resulting in part from misuse of borrowing in past years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/debt-impact-2013.pdfState Agencies Bulletin No. 1254
… available to users Status updates throughout the upgrade weekend Contacts for questions or assistance Overview On July … Implementation Schedule & System Outage for the Upgrade Weekend and Extended Availability After the Upgrade In order …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1254-payserv-upgradeXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… One important control in New York’s Statewide Financial System requires Business Unit staff to verify all payments made are valid. To … when the voucher was entered into the Statewide Financial System, or to improper transactions. Reviewing these … One important control in New Yorks Statewide Financial System requires Business Unit staff to verify all payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsOpinion 96-22
… Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund … reserve fund may not be transferred to a contingency and tax stabilization reserve fund. Following the abandonment of … a town landfill may be transferred into a contingency and tax stabilization reserve fund if the town no longer needs to …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Oversight of the Farm-to-School Program
… Objective To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved. The … To determine if the Department of Agriculture and Markets is adequately …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programTown of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively … general and highway funds had a total of $8.3 million in fund balance as of December 31, 2024 ($8 million in the … The Board did not effectively manage the general and highway fund …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63XI-A.1.B Category Codes – XI-A. Purchasing
… agencies with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In the SFS, the category code is used on purchasing documents to identify the … services that are being purchased. Using the appropriate category code provides information to agencies to enhance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesUnified Court System Bulletin No. UCS-233
… the Judge’s statutory salary is not evenly divisible by 26 pay periods. Judges who are active on 12/31/16 and serve …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-233-2016-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-253
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge serves the entire year at one salary; or The prorated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-253-2017-year-end-adjustment-judges-and-justices-unified-courtState Agencies Bulletin No. 275
… Purpose To advise agencies of a decrease in New York City resident taxes and a decrease in the New York City supplemental tax rate. Affected Employees State employees who live in the five boroughs of New York City are eligible for the tax decrease. State … To advise agencies of a decrease in New York City resident taxes and a decrease in the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityCity of Troy – Budget Review (B19-5-8)
… Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to … One of the City’s collective bargaining agreements (CBA) is expired and the City faces potential significant increased salary and wage costs in the event that the CBA is settled in 2020. The City’s proposed budget includes a tax …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8DiNapoli Releases Report on Pre-Pandemic Migration Trends
… An analysis of state personal income tax (PIT) filers from 2015 through 2019 reveals New York state resident taxpayers grew at a slower rate than … An analysis of state personal income tax PIT filers from 2015 through 2019 reveals New York …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services (Follow-Up) (2023-F-36) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f36-response.pdf