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III.2 SFS Policies – III. Statewide Financial System (SFS)
… The Constitution of the State of New York Article 5 Section 1 states that “The … The State Comptroller shall be required to audit all vouchers … all official accounts to audit the accrual and collection of all revenues and receipts and to prescribe such methods of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… of this Guide where these statutes govern statewide policies that must be followed. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… according to the U.S. Bureau of Labor Statistics. Farming is especially important to the economies of New York’s rural … According to the U.S. Department of Agriculture, milk is the State’s largest agricultural commodity, ranking fifth nationally in sales in 2020. New York is also among the top producers of many other products, …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… totaled $75 billion through the end of February. “There is reason to be cautiously optimistic with … will be helpful in the state’s ongoing recovery effort, it is important to use them responsibly and think long-term, as … $8.7 billion, or 10.1 percent, lower than last year. This is largely due to higher federal reimbursement for Medicaid …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsXV.11 Journal/Revenue Transfers – XV. End of Year
… should have obligation and accounting dates that are no later than March 31. A journal/revenue transfer cannot be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersNew York’s Economy and Finances in the COVID-19 Era
… Edition Selected Economic Trends Statewide, 28% of Lost Jobs Have Been Regained Through July; in NYC, 17% While New York State has regained more than one in four of the jobs it lost in March and April, the unprecedented scale of … and April. Through July, the State had regained 548,000 jobs, or 28 percent, as shown below. The COVID-19 recession …
https://www.osc.ny.gov/reports/covid-19-september-2-2020State Agencies Bulletin No. 2322
… CED = $3,400 IFN = $1,033 IFE = $2,066 End Date: Leave Blank Goal Amount: Leave Blank Goal Balance: Leave Blank 2025 Increases - Bargaining Unit 21 Earnings Code: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityState Agencies Bulletin No. 2323
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, Command Pay, … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2025 increases to Location Pay and Location MidHudson pay Command Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2323-april-2025-increases-location-pay-and-location-mid-hudson-pay-commandTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … from fewer than 50 residents with a budget of $173,450 to almost 60,000 residents with a budget of $93.8 million. … current and accessible, residents are able to see how their tax dollars are being spent, and they are given the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2NYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… Comptroller Thomas P. DiNapoli today warned retirees not to be fooled if they received text messages or other communications that purport to come from the state’s retirement fund and the Office of the State Comptroller, asking for a payment to “upgrade” the retirement fund. It’s a scam. Report the …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on … Thomas P. DiNapoli. “There are older New Yorkers waiting for services to help them remain independent and out of nursing homes, but the Office for the Aging isn’t doing enough to make sure the funding for …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsDiNapoli: SED Oversight of Career Training Programs Falling Short
… numerous ways in which the State Education Department is falling short. We need to do better for our students.” … teachers with industry experience to instruct CTE programs is impeded by a prolonged certification application process, … are not developed using a centralized approach. There is no single CTE curriculum for comparable programs at …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… The Comptroller’s estimate is based on personal income tax withholding trends and includes cash bonuses for the current …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… and tunnel expenses. DiNapoli urged the MTA to continue to search for operating efficiencies and identify and expand … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… from IRA programs for a range of specific greenhouse gas reducing activities and funds to support incentive … almost exclusively through charges on the electric and gas bills of the state’s utility customers, these grants … million for a variety of projects to reduce greenhouse gas emissions and other pollution and build resilience to …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersComptroller DiNapoli Releases State Audits
… and Effectiveness of Department of Motor Vehicles’ (DMV) Licensing and Registration Systems (2013-S-58) Auditors found OITS and DMV are not in compliance with the payment card industry data …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli Finds Slow Property Tax Growth for Local Governments
… to override their tax cap in the first year of the new tax freeze law was about the same as in the year prior. However, preliminary analysis of the new tax freeze compliance forms indicates that, in fact, the number … 2013-14. Of the 677 school districts subject to the tax freeze credit requirements, 97 percent (658) levied property …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsDiNapoli Proposes More Transparency for Fire Protection Costs
… "My legislative proposal would help ensure that the public is aware of the costs of providing fire services before … that implements best practices." DiNapoli's legislation is supported by the Firemen's Association of the State of New … residents. New York's system for providing fire protection is complex. It can lead to lack of civic understanding, …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsOpinion 2006-4
… of credit issued as security by a qualifying federal home loan bank) GENERAL MUNICIPAL LAW §§10(3), 11(2): The provisions of … these particular letters of credit. (Letter from Hon. Hugh T. Farley, Senator, New York State Senate, to Alfred A. …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Opinion 89-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Powers and Duties (establishment of service award program); (referendum requirement); (necessity of … a public hearing is required prior to the establishment of a service award program for the volunteer firefighters of …
https://www.osc.ny.gov/legal-opinions/opinion-89-41