Search
Opinion 99-13
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … basis than for structures that have heating facilities. It is a fundamental principle that a permit fee must bear a …
https://www.osc.ny.gov/legal-opinions/opinion-99-13CUNY Bulletin No. CU-846
… mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment Report to … be submitted to SSA after the close of the 2024 tax year. It is important that agencies ensure the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-846-city-university-new-york-cuny-ratification-bonus-paymentVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by … such as miscellaneous receipts. The process for creating a Direct Journal Payment starts with the agency entering the … or else SFS will create a Payment Worksheet instead of a Direct Journal Payment in error. Additional fields on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… with agents to manage the developments (managing agents). It is the responsibility of the owner to provide safe and … physical and financial integrity of the development, and it is the function of the managing agent to effectively and …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellState Comptroller DiNapoli Releases Municipal & School Audits
… $25,948 of which $19,985 was not recouped. In addition, it cost BOCES approximately $111,000 annually for time spent … did not receive about $68,200 for reimbursements to which it was entitled. Although the district provided …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Local Government – 2021 Financial Condition Report
… is the next largest revenue source for local governments. It is a major source for school districts, accounting for … on September 1, 2021, the lowest since 2017. While it did not approach the near-zero growth seen in 2016, these …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentState Comptroller DiNapoli Releases Audits
… coordinator responsible for EO 95 compliance. However, it did not identify the total population of publishable state data that it maintains. Therefore, there is limited assurance the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0Oversight of Pupil Transportation Services
… Objectives To determine whether the State Education Department (Department) is monitoring school districts’ compliance with safety training requirements for school bus personnel and instructors to help … To determine whether the State Education Department is monitoring school districts …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and … receivable are comprised of four principal sources of State tax revenues which include personal income taxes, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsOversight of Selected Aspects of Traffic Controls
… initiates reviews referred to as proactive studies where it determines there is a need to evaluate an intersection. … the following: Our review of 78 intersection studies found it took the ICU an average of ten months (41 weeks) to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsNewburgh Enlarged City School District – Financial Management (2025M-32)
… the Audit Area A key measure of a school district’s financial condition is its level of fund balance, which … revenue trends, financial risks and the affordability of new services and/or capital improvements. The report … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32DiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… its budget. Drawing on such non-recurring resources makes it easier to present a balanced state budget and avoid … authorities’ spending was included in the state budget, it would equal approximately 28 percent of All Governmental …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityPayroll Improvement Project Bulletin No. PIP-003
… may not work in version 9.2 and will need to be updated. It is the responsibility of query users to test their queries … the prefix “Q92_” and suffix (P1, P2, or P3) and save it. OSC Actions OSC will take the following actions: On May …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-andProtection of Managed Pollinators (Honey Bees)
… requiring certificates to ship honey bees out of State. It was able to conduct all the required inspections requested … does not have support or reasonable assurance that it has identified the full population of active apiaries in …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesCorporate Governance
… Retirement Fund continues to advance corporate governance and stewardship practices that protect and enhance long-term shareholder value. The Fund’s Corporate … Governance Program engages public portfolio companies and investment managers to ensure they are managing factors …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceProposed Regulations
… a statement of the annual projected capital cost broken down by category and sources of funding, and for each capital …
https://www.osc.ny.gov/legislation/proposed-regulationsCortlandville Fire Department – Internal Controls (2014M-3)
… Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… bid, as required. Although the Board Chairman informed us it was bid, we were not provided any documentation to support …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mCity of Yonkers – Budget Review (B18-6-7)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … based on the 2017-18 fiscal year overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of up to $9.8 million for water fund …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Key Findings The Board has adopted a code of ethics, but it has not adopted an investment policy or a procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013m