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Middle Country Public Library – Treasurer (2015M-291)
… Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is governed …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… controls over use of its non-firefighting vehicles for the period January 1, 2015 through August 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately $2.5 million. Key Findings The … were purchased in mid-2015, no use was recorded for either vehicle in the vehicle use log until May 2016. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in … our recommendations in the audit report City of North Tonawanda – Financial Condition (2020M-90), released in …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… state to be $68.2 billion and an additional $68.3 billion for local governments outside of New York City that have … public employee retires, the individual is often eligible for benefits including a pension and health insurance. While … pension costs are pre-funded and invested to help pay for these future benefits, most governments, including New …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careProjected Invoice
… year’s annual invoice, which you will receive in November 2026. If you have the Billing Security Role, we notify you … to amortize, regardless of whether you participate in the Contribution Stabilization Program (CSP) or Alternate Contribution Stabilization Program . For participants of …
https://www.osc.ny.gov/retirement/employers/projected-invoiceAnnual Invoice
… directly with your bank or a money transfer provider. The ABA routing number and account information you need to set up your …
https://www.osc.ny.gov/retirement/employers/annual-invoiceState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… “New York City’s budget outlook continues to improve, and it can … supporting upward revisions in spending. The Fiscal Year 2025 budget is now expected to exceed $115 billion, up from … new highlight of budgetary efforts to manage inclement weather and climate change are also welcome additions to its …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateXIV.13.A Overview – XIV. Special Procedures
… f requires the State to pay vendors promptly (within 30 days of the Merchandise/Invoice Received (MIR) date for most vendors, 15 days for qualified Small Business Vendors). When the State fails to pay the vendor by … 179 f requires the State to pay vendors promptly within 30 days of the MerchandiseInvoice Received MIR date for most …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewWyandanch Union Free School District – Budget Review (B24-7-2)
… The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, … Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to … with the fiscal year during which the school district is authorized to issue the deficit obligations, and for each …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Village of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of June 10, 2025, in … The purpose of our review was to assess the Village of Catos Villages progress as of June 10 2025 in implementing …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fSUNY Bulletin No. SU-209
… inform agencies of new earnings codes and procedures for processing the 2014-2016 UUP Deficit Reduction Plan. Affected … To inform agencies of new earnings codes and procedures for processing the 20142016 UUP Deficit Reduction Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesSUNY Bulletin No. SU-203
… 19 IPF Inconvenience Pay – Full X43 >Inc Pay Full – Inc Cd 17 Y43 Inc Pay Full – Inc Cd 18 Z43 Inc Pay Full – Inc Cd 19 IPP Inconvenience Pay – Part X44 Inc Pay Part – Inc Cd …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-203-2013-2015-deficit-reduction-plan-psnu-employeesOpinion 88-60
… VILLAGE LAW, §§1-102(1); 4-412: An agreement to operate a facility at a park which is termed a license or concession, but which, in substance, constitutes … Concerning what circumstances an agreement designated as a license or concession to operate a facility at a village …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-65
… must provide a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a … such taxes. Such bill shall be enclosed with a succeeding mortgage statement sent to such mortgagor. This section shall … to the mortgagor at least annually with a succeeding mortgage statement. This conclusion applies to payments of …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 2000-11
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of deputy highway superintendent appointed by town … board) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (removal of deputy appointed by town board) TOWN BOARD -- … with the board's appointing power, we believe the statute is referring back to the deputy that otherwise would …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 99-9
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. CITIES -- Powers and Duties (authority to pay for continuing legal education tuition for city attorney) … A city, pursuant to General Municipal Law, §77-b, may pay the travel, meal, lodging, registration and tuition …
https://www.osc.ny.gov/legal-opinions/opinion-99-9DiNapoli and William Glasgall Op-Ed
… op-ed from New York State Comptroller Thomas P. DiNapoli and William Glasgall, Senior Director, Public Finance, at the … based in New York City. The full op-ed is below: In 2020 and 2021, the federal government sent an unprecedented amount of money to states and localities to blunt the impact of lockdowns and other …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… Financial System (SFS) has added functionality to allow for the management of Real Estate assets and leases. This … the creation of vouchers in the Accounts Payable module for leases utilizing the SFS Real Estate module. Scheduling … Office of General Services (OGS) and OGS-managed leases. For more information on the Real Estate module and its impact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… returns of payments are called “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures … An AP Adjustment Voucher is used by agencies to submit a ROA. Generally, an agency receives notice of, or executes an … with this guidance. Active Appropriations In order for a ROA to be properly credited to the original charged …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewIX.6.F Agency Draw Procedures – IX. Federal Grants
… the cognizant state agency maintains the responsibility for requesting federal reimbursement for program spending. In those instances, the state agency … has been granted which allows the use of state funds for federal program spending with the expectation that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-procedures