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Review of the Financial Plan of the City of New York - March 2012
In June 2011, New York City projected a balanced budget for FY 2012 but a large budget gap of $4.6 billion in FY 2013, and even larger gaps in subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2012.pdfReview of the Financial Plan of the City of New York - July 2010
The recession has been less severe in New York City than in the nation and in other parts of New York State, but the impact has been painful nonetheless.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2011.pdfHousing for Seniors
… Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners. Our audit covered the period from January … in the development and rehabilitation of housing for senior citizens, including the Senior Affordable Rental …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… business and employment records, according to a report on the borough's economy released today by New York State … DiNapoli. "Jobs and businesses have reached record levels on Staten Island, spurred by reconstruction, new development … I look forward to utilizing its findings to further fight on behalf of the people of Staten Island." "At Borough Hall …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressDiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… the money that was collected from them didn’t always go to crime victims, with some funds languishing for years, according to a review of more than 340 cases at 13 county probation … a key part of the legal process that allows crime victims to recoup losses caused by the crime,” DiNapoli said. “County …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsOperational Training and Medical Assessments of Train Crews
To determine whether the Metropolitan Transportation Authoritys New York City Transit established and implemented training and retraining programs for train crews to ensure
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsHeat and Hot Water Complaints
… To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate. Our audit covered heat and hot …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsState Comptroller DiNapoli Releases School District Audits
… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 1,251 eligible … for. The faculty auditor did not adhere to the district’s ECA policy, which resulted in insufficient oversight of and … also paid $6,410 to an employee’s private business for lawn care services without public written disclosure of his …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Cincinnatus Fire Department – Financial Management (2025M-91)
… treasurers and membership ensure that financial activities were properly recorded and supported and that … 2024 Understanding the Audit Area Ensuring that financial activities are properly recorded, supported with … membership did not ensure the Department’s financial activities were properly recorded and supported with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91SUNY Bulletin No. SU-252
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-252-suny-recruitment-and-retention-payments-gsnu-employeesOpinion 2006-4
… FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a qualifying federal … that limit to ninety days the term of an “eligible letter of credit” issued as security for local government … deposits and investments do not apply to an irrevocable letter of credit issued by a qualifying federal home loan …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Agencies Bulletin No. 962
… the Governor signed into law pension reform legislation (Assembly Bill No. A40026 and Senate Bill No. S66026) that … to select a Contribution Status of “Contributing” and an Election Option Code of “SEO” (Standard Election Option), which will automatically default the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/962-new-tier-5-benefit-structure-new-york-state-police-and-fire-retirementState Agencies Bulletin No. 961
… considered pensionable earnings and is not included in the base to calculate employee contributions. The overtime … that is considered pensionable and included in the base for calculating contributions. As a first step, OSC has … A second step in this effort is to change the calculation base and methodology in PayServ. This will be implemented at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/961-new-tier-5-benefit-structure-new-york-state-teachers-retirement-systemState Agencies Bulletin No. 960
… retirement records in PayServ for employees who enroll in ERS. Affected Employees Employees who first join ERS on or after January 1, 2010 Effective Date(s) January 1, … requirements, only applies to new members of ERS who first join on or after January 1, 2010. Some of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… the economic benefits to New York’s taxpayers for sales of properties below their fair market value.” ESD is a state … all real property it holds and full descriptions of properties that were disposed of. PAL also requires public authorities to dispose of properties for fair market value, with exceptions. When …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowState Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. … during 2021-22; or develop long-term written financial or capital plans. Auditors found 31 general fund appropriation … to the board; consistently filed the annual financial report and the tax cap form late with the Comptroller’s …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 2004-8
Whether the village may establish a reserve fund to accumulate monies for the noninsured expenses
https://www.osc.ny.gov/legal-opinions/opinion-2004-8SUNY Bulletin No. SU-370
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for … Administration Recruitment and Retention Grant. This is a pilot program based on operating needs, is subject to management discretion and federal funding and … The purpose of this bulletin is to provide processing instructions to agencies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-370-new-preceptor-incentive-program-payment-state-universityAccounts Payable Advisory No. 2
… Subject: Processing ACH Payments in SFS Reference Information: This advisory is intended for … location unless there is a specific business reason to. In the Central Accounting System it was important when paying … and payment address matched. This match is not necessary in SFS when paying via ACH. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfs