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Statement from New York State Comptroller Thomas P. DiNapoli on Repeal of Affordable Care Act
… "The Republican health care bill is reckless and damaging for our nation and for New York. The bill means far fewer New Yorkers would have insurance, … in our state budget. Members voted for this disastrous bill without knowing its true cost and impact, leaving …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-repeal-affordable-care-actV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… 2: Fund Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingState Agencies Bulletin No. 1852
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… Objectives To determine whether project owners are receiving Rural Rental Assistance Program (RRAP) payments … only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing … To determine whether project owners are receiving Rural Rental Assistance Program RRAP payments …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programState Agencies Bulletin No. 2159
… personal usage. These charges may include tolls paid with EZ Pass accounts or other credit cards issued by the State. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … through October 31, 2022, as income on the employee’s 2022 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … of the vehicle is for a reporting period of less than the full 12 months, employees have the option of using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … through October 31, 2023, as income on the employee’s 2023 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … of the vehicle is for a reporting period of less than the full 12 months, employees have the option of using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli: New York City's Budget Outlook Improves
… revenues and planned cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but … social services remain uncertain in the future, according to State Comptroller Thomas P. DiNapoli’s analysis of the city’s latest financial plan . “New York City’s finances were boosted by …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesState Agencies Bulletin No. 2366
… the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with employer-provided … for the period November 1, 2024, through October 31, 2025, as income on the employee’s 2025 Form W-2 using Earnings Code PEV ( P ersonal E mployer V …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… chauffeur services for the period November 1, 2023, through October 31, 2024, as income on the employee’s … of Personal Use (AC 3173) for the period of November 1, 2023 through October 31, 2024 prior to the deadline …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedChittenango Central School District – Audit Follow-Up (2023M-155-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Chittenango Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES … contracts totaling $1.85 million. Have written agreements in place for professional services provided from 17 vendors …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to … with certain exceptions, including a provision that allows school districts to override the cap with 60% voter approval …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearGates Fire District – Audit Follow-Up (2024M-10-F)
… District’s chief fiscal officer and is responsible for the custody, receipt, disbursement and accounting for District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fOpinion 94-14
… of leases, or the passage of an inducement resolution or bond resolution, has authorized any assistance prior to the … are the subject of bonds, leases, or inducement or bond resolutions predating the amendment, then the amendment … on advice of counsel, as appropriate. October 25, 1994 James W. Griffin, Executive Director City of Hornell …
https://www.osc.ny.gov/legal-opinions/opinion-94-14XIX.1 Overview – XIX. Project Costing (PCIP)
Projects are established in SFS to serve a multitude of business processes for State Agencies including facilitating billing to the Federal Government tracking capital spending cost and other various business needs
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… Unit must follow the check cancellation procedures for joint custody bank accounts outlined in Chapter XII, … Unit must follow the check cancellation procedures for joint custody bank accounts outlined in Chapter XII …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… and Acting District Attorney Bokelman for their efforts to fight public corruption." To date, DiNapoli’s audits and … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksXV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March 31, the State Fiscal Year, for all Business Units, including those which operate … The Fiscal Year period in the Statewide Financial System SFS is April 1 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodReview of the Enacted Budget: State Fiscal Year 2021-22
… set aside new revenues in the State’s statutory rainy day funds, which will remain at $2.5 billion. Bolstering reserves … for the Future I. Executive Summary The New York State All Funds Budget for State Fiscal Year (SFY) 2021-22 totals an … billion in fiscal relief to New York State, and additional funds for New York City, school districts, Medicaid, transit …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22