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State Fiscal Year 2020-21 Enacted Budget: Budgeting in a Time of Crisis - April 2020
The fiscal impacts of the COVID-19 pandemic will be with us for some time. Significant losses of State tax revenues are likely to extend into State Fiscal Year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2020-21.pdfControls Over Cash Advance Accounts (2014-S-65), 90-Day Response
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65-response.pdfControls Over Cash Advance Accounts (2014-S-65)
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65.pdfDiNapoli: School District Tax Levy Cap to Remain at Two Percent
… For the second year in a row, property tax levy growth for school districts will be capped at 2 percent, according … For the second year in a row property tax levy growth for school districts will be capped at 2 percent according to …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… "The passage of the 2014-15 state budget is a positive step for New York state. Governor Cuomo and the Legislature deserve credit for adopting another spending plan on time. My office will … examine how this agreement will keep the state on track for budget balance as well as the impact it has on the …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetOpinion 2002-15
… 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to … a rule, the cost of maintaining a town hall building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of expenses for street lighting in a town and for maintaining a building …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… announced the indictment of a 53-year-old Texas woman for allegedly stealing more than $65,000 in New York state pension payments meant for a deceased acquaintance. Christy Gibson, of Smith County, … determined that Gibson used the joint account to pay for entertainment and food. Gibson also made electronic …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the 2017-18 fiscal year, according to data released today … The latest calculation affects the tax cap calculations for 677 school districts as well as 10 cities, including the … Property tax levy growth for school districts will be capped at 126 percent for the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentState Agencies Bulletin No. 2089
… agencies that the pensionable overtime earnings limit for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $22,028.01. Affected Employees Tier … PayServ to reflect the pensionable overtime earnings limit for 2023 of $22,028.01 for Tier 5 ERS and TRS members. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023CUNY Bulletin No. CU-750
… purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for Plumbers, Supervisor Plumbers, Plumber’s Helper … City of New York and the Plumbers Local Union No. 1, U.A. for retroactive increases for employees in the titles of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisorCUNY Bulletin No. CU-871
… purpose of this bulletin is to provide agency instructions for processing the CUNY 2026 rate increases for the employees in the title of High Pressure Plant Tender. … 983, AFSCME, AFL-CIO. The Consent Determination provides for rate increases for employees in the title of High …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-871-cuny-2026-rate-increases-high-pressure-plant-tender-titleDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal year, according to a report issued today … the allowable tax levy growth factor will be 0.73 percent for entities that operate on a calendar-based fiscal year – …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Overview – Improving the Effectiveness of Your Claims Auditing Process
… Comptroller (OSC) has written this guide as a resource for those governing bodies and officials who are responsible for the audit of claims. It also is our hope that the … additional information on the body or official responsible for auditing claims in school districts, counties, fire …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State Comptroller’s (OSC) Offset Unit is responsible for determining if a lien, offset, or payment assignment … determine if any payments they submitted have been offset. For questions related to liens, offsets, and payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountState Agencies Bulletin No. 2127
… of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year 2023-2024. Affected Employees Employees with … Title and Position Management (TPM) Mass Change Process for Line-Item Realignment (LNR); do not use a Position Move …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024State Agencies Bulletin No. 2013
… of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year 2022-2023. Affected Employees Employees with … Title and Position Management (TPM) Mass Change Process for Line-Item Realignment (LNR); do not use a Position Move …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023Yates County – Court and Trust Funds (2025-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Cattaraugus County – Court and Trust Funds (2014M-85)
… to examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. … to examine the Countys controls to safeguard and account for court and trust funds for the period of January 1 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85DiNapoli: Tax Cap Set at 2% in 2024
… Property tax levy growth will be capped at 2% for 2024 for local governments that operate on a calendar-based fiscal … P. DiNapoli. This figure affects tax cap calculations for all counties, towns and fire districts, as well as 44 … Property tax levy growth will be capped at 2 for 2024 for local governments that operate on a …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024State Agencies Bulletin No. 1844
… bulletin is to inform agencies of the new increment code for CSEA, DC-37 and PEF employees eligible for job rate status credit between 04/02/2020 and 10/01/2020 and to provide instructions for using the new increment code. Affected Employees CSEA, … bulletin is to inform agencies of the new increment code for CSEA DC37 and PEF employees eligible for job rate status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1844-new-increment-code-representing-job-rate-status-october-2020-cycle