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DiNapoli: Tax Cap Remains Below One Percent in 2017
… taxes to stay within the tax cap,” said DiNapoli. “Low inflation has positive effects for consumers, but it also …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017Accounts Payable Advisory No. 31
… 52039 H&C Commodity – Steam 52040 H&C Commodity – Wood 52041 H&C Commodity – Unclassified Fuel Heating & …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsAudit of the Tuition Assistance Program at Mercy College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Mercy College (Mercy) is an … undergraduate tuition is about $8,500 per semester. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the following … about climate risk seriously." Background New York state’s pension fund and the Church of England co-filed the proposal …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingDiNapoli: Village Fiscal Stress Declines Again
… Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016. Three villages … monitoring system creates an overall fiscal stress score which classifies whether a municipality is in …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againVI.1 Budget Control – VI. Budgets
… The Budget Control chapter provides an overview of Commitment Control or KK at the Statewide Appropriation Segregation and Project level of detail …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1-budget-controlV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… all agencies will be able to access the complete list of Department codes in the SFS. In general, Department is … values. The Department Naming Standard leaves a total of five ranges in a row for each non-Executive Constitutional … are arranged by Constitutional Department. A complete list of ranges by agency/entity can be found in Appendix A of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education (Board) properly … certiorari reserve fund and maintained it at a reasonable level. However, District officials did not develop procedures … certiorari reserve fund and maintained it at a reasonable level …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Connetquot Central School District - Financial Management (2019M-180)
… fund balance remains at $8 million, 1 0.1 percentage points above the statutory limit. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180DiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… York City’s finances have remained resilient so far during the COVID-19 pandemic, largely as a result of tax revenue … 2021 if the federal government does not deliver direct aid to state and local governments soon, according to a budget … from Past Recessions: Borrowing for Operations Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in … Washington occur,” DiNapoli said. “The state needs to do what it can to stabilize finances, build reserve funds, focus … and SFY 2024-2025, State Operating Funds spending grew 4.6% annually on average – more than double the preceding …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfOpinion 88-57
… Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). … , 28 NY2d 74, 320 NYS2d 25; Town Board of the Town of Poughkeepsie v City of Poughkeepsie , 22 AD2d 270, 255 NYS2d 549). Generally, this …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Hudson Housing Authority – Information Technology (2019M-224)
… of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224CUNY Bulletin No. CU-682
… below. This bulletin will also introduce the new Fire Safety Differential for eligible employees in the titles … effective December 18, 2019 and the creation of a new Fire Safety Differential. Effective Date(s) Below are the … Events (SAFE) Team Leader differential (CSF), and the new Fire Safety Differential (FSD): CAD - Effective 12/18/2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-682-cuny-ibt-2018-2019-additional-pay-increases-and-newComptroller DiNapoli Releases Municipal Audits
… Inc. – Financial Activities (2019M-117) The bylaws do not address fundraising activities and there are no …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Kennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kennedy Child … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… did not maintain ledgers during the 2012-13 fiscal year. Schenevus Central School District – Budgeting (Otsego …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… three fiscal years ended June 30, 2011. Background Coleman is located in White Plains and Yonkers, New York and provides …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… system processes Medicaid claims submitted by providers for services rendered to Medicaid eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … were attributable to claims which had excessive amounts for coinsurance, copayments, or deductibles from other plans; …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011