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City of Lockport – Budget Review (B21-1-9)
… deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires the City to … operating losses in the general, water, sewer and refuse funds. The City’s fund balance policy states that …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9DiNapoli Announces 2019 Fiscal Stress Scores
… Twenty-two local governments were designated in fiscal stress for 2019, according to State Comptroller … year basis (Jan. 1 – Dec. 31) for 2019 (pre-pandemic). In New York, that includes all counties and towns, 44 cities … tracking the trends and common problems that communities in fiscal stress are facing. Now the economic damage caused …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresState Agencies Bulletin No. 964
… to request these refunds with the required Quarterly Payroll Tax Reports submitted to the IRS. The Quarterly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/964-procedure-change-prior-year-ssmed-tax-refundsVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Board. Budgeted appropriations for the 2014-15 fiscal year for all operating funds total approximately $3.7 … fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the fiscal year ending May 31, 2014, the amount increased to $560,359. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityVillage of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is … during our previous audit; this is partially attributed to the budgets adopted by the Board. These budgets featured …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Child and Dependent Care Credit
… by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid … Family Services (OCFS) or the New York City Administration for Children’s Services (ACS). To accomplish our objective, … Department processed 29,102 personal income tax returns for tax year 2015 that contained potentially inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditHorseheads Central School District – Financial Condition (2016M-138)
… years. District officials did not use any of the available money in the debt service fund to reduce debt service … funds in a manner that benefits District residents. Use money in the debt service fund to make debt payments as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138DiNapoli: Local Sales Tax Collections Up 3% in November
… DiNapoli. Overall, local collections totaled $1.86 billion for the month, up $53 million year over year, with New York City accounting for 61.5% of the increase. “Local sales tax growth in … collections continue to drive statewide growth, accounting for a majority of the overall increase. Still, monthly …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… contract term and must reconcile the total contract amount in the final year. Delaying a new procurement cycle with contract terms exceeding five years may only occur in limited circumstances with OSC concurrence. If a contract … in the event it is found that the certification filed by the contractor in accordance with NYS Finance Law §139-k …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsEmployer Contribution Calculation
… rates determined on known salaries from the prior fiscal year rather than on an estimate of salaries from the incomplete current fiscal year. Memo Bill Text Status … Provides for the calculation of …
https://www.osc.ny.gov/legislation/employer-contribution-calculationState Agencies Bulletin No. 1569
… in fiscal year 2016-2017; and Has a Pay Basis Code of ANN on the payment effective date; and Did not have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1569-april-2017-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1484
… in fiscal year 2015-2016; and Has a Pay Basis Code of ANN on the payment effective date; and Did not have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1484-april-2016-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 1408
… the Incr. Code field. Traineeships – Identified by Grade 800 Employees in M/C traineeships who completed a 26 week …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1408-april-2015-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 2269
… which implemented the 2023-2026 Agreement between the State of New York and PEF, provides for payment of … No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2269-october-2024-public-employees-federation-pef-performance-advancesDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… reliance on revenue generated from gaming activities and problem gambling. “The lottery generates billions of … state must take a closer look at the impacts of casinos and other gaming already in place, as well as the problem of … (SFY) 2019-20. The state generates revenue for its budget and for localities through traditional lottery games, video …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingOpinion 95-5
… surplus surcharge funds for that purpose. March 1, 1995 Louis E. Wolfe, Esq., County Attorney County of Clinton 1 …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 95-9
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … committee meetings, we note that in 1994 Opns St Comp No. 94-25, p 44, we expressed the view that the phrase … meetings of committees of the fire company (but see Opn No. 94-25, supra , concerning the award of points pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-95-9DiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… York City’s finances have stabilized amid declining costs for asylum seekers and strong revenue, largely from growth in … November financial plan modification released today by State Comptroller Thomas P. DiNapoli. “A return to greater budget stability is good news for New Yorkers and should …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueDivision of Housing and Community Renewal Bulletin No. DH-42
To inform agencies of the procedures for the payment of the Over 40 Compensatory Time II Cash Out for eligible employees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-42-2009-csea-pef-and-rrsu-over-40-compensatory-time-iiCity of Amsterdam – Budget Review (B23-5-4)
… the deadline. Continue to evaluate and explore ways to make the general and recreation funds self-sufficient. …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4