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Review of the Financial Plan of the City of New York
As shown in the Mayor’s Executive Budget for fiscal year 2025, New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2025.pdfTermination Request - Employer Contribution Stabilization Program or Alternate Program
The termination request form is used to terminate participation in the Contribution Stabilization Program (Chapter 57, Laws of 2010), or the Alternate Program (Chapter 57, Laws of 2013), for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-termination-request.pdfGarrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfOversight of Building Construction Site Safety (2021-N-3)
To determine if the New York City Department of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and rules for construction site safety.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n3.pdfOpinion 92-9
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … subpoena for pre-trial questioning) WORDS AND PHRASES -- "Court or Other Tribunal" (meaning for purposes of General … powers, meeting at certain times and places for the hearing and decision of causes and other matters brought …
https://www.osc.ny.gov/legal-opinions/opinion-92-9State Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… A former New York state corrections officer and his wife were arrested Friday … and Citizens Bank, according to an investigation by State Comptroller Thomas P. DiNapoli, the New York State Police and the New York State Department of Corrections … A former New York state corrections officer and his wife were arrested for …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanOpinion 94-31
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … AD2d 62, 611 NYS2d 962 lv den October 25, 1994). There is no "plain and clear" statutory, constitutional or common law … the year for the cash value thereof (see 1979 Opns St Comp No. 79-401, unreported). As to whether there is a "statutory …
https://www.osc.ny.gov/legal-opinions/opinion-94-31XIV.13.A Overview – XIV. Special Procedures
… Due Date, the State may be required to make an interest payment to the vendor. This is called Prompt Payment Interest (PPI) or Late Payment charges. A … PPI on a payment. Please see Chapter XII, Section 5.I - Prompt Payment Interest Calculations for more details. If a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewI.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations (GFO) acts as a reference source for … the related financial transactions as well as links to core SFS documentation on the SFS Coach site at … information concerning State financial transactions. Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsDiNapoli: School District Tax Levy Cap at 2%
… at 2%, up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, … at 2 up from 123 last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentGuide to Financial Operations
… The New York State Guide to Financial Operations (GFO) acts as a reference … The New York State Guide to Financial Operations GFO acts as a reference source …
https://www.osc.ny.gov/state-agencies/gfoState Agencies Bulletin No. 2214
… chart field strings will be charged for the fiscal year 20242025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025DiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… of dollars were spent on Medicaid Managed Long-Term Care (MLTC) costs for individuals who no longer qualified for … and may have also led to unsatisfactory long-term care for eligible patients in need,” said State Comptroller … and improve oversight of its managed long-term care program so that patients receive the services they are …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsDiNapoli Op-Ed in Crain's New York Business
… Federal aid stabilized state finances, enabling New York to contend with the Covid-19 pandemic's impacts and preserve … reporting on plans to address inequities, including how projects will benefit communities disproportionately … how goals would be achieved. Other states are doing a better job, enacting stand-alone allocation bills, fostering …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessDelaware County – Court and Trust Funds (2022-C&T-2)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … did not make entries into a surrogate’s register to record money ordered to be paid into a court. As a result, the Clerk …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Putnam County – Court and Trust Funds (2017M-221)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. Background The County Clerk and Surrogate’s Court are responsible for maintaining … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Columbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County … to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Orange County – Court and Trust Funds (2017M-225)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. Background The County Clerk and Surrogate’s Court are responsible for maintaining … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Genesee County – Court and Trust Funds (2014M-322)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… Treasurer for safekeeping, such as surplus moneys from foreclosures. Also, in certain circumstances, funds from …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293