Search
XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… is to provide guidance to Business Units on year end payment processing and lapsing procedures. The appropriation … Document Preparation: Business Units shall not process a payment against lapsing funds until goods have been … is to provide guidance to Business Units on year end payment processing and lapsing procedures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingSUNY Bulletin No. SU-317
… date included in the adjustment Earnings End Date: The last date included in the adjustment Earn Code: AJR, ARC, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesState Agencies Bulletin No. 1602.1
… on the employee’s paycheck or advice. Questions Questions about this bulletin can be directed to the Payroll Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16021-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceState Agencies Bulletin No. 1602.2
… for CSEA ROW – Retro Overtime Waiver Revision: SCC – Stand by OT Classified – CSEA and ORS – Recall Standby OT CSEA … Codes created. Agencies should continue to use SOC – Stand by OT Classified and SOY – Standby OT Adjust – CSEA. The … determine the amount of the adjustment. Adjust the payment by submitting a positive ADJ. A General Comment must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16022-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceLivingston County Court and Trust Funds (2022-C&T-4)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… of Hoosick in Rensselaer County. The Village is governed by a Village Board, which comprises a Mayor and six Trustees. … to address the lack of segregation of duties performed by the Treasurer. Village officials do not review payroll in … with the lack of segregation of duties performed by the Treasurer. Certify each payroll prior to the Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… a budget for 2013 with revenue estimates that were based on the prior year’s actual revenue earned and real property taxes to fully finance the total planned expenditures. Town … Recommendations Continue to develop budget estimates based on known and actual needs and resources. Monitor actual …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Franklin Square Water District – Life Insurance Policies (2013M-127)
… life insurance policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, … Background The Franklin Square Water District is located in the Town of Hempstead in Nassau County and serves the … employee, except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… duties, and they did not provide adequate oversight of her duties, the Department’s weak control environment was …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Lifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… 750 nonprofit service providing agencies, with about 80 percent of services provided by private nonprofits …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualDiNapoli: 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 capped at 2%, the same as last … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions, … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-year2022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas P. DiNapoli pays tribute to one of New York’s great leaders: the Honorable Andrea Stewart-Cousins, …
https://www.osc.ny.gov/events/2022-womens-history-monthDiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
… was sentenced to time served and full restitution, which he paid today in Queens County Supreme Court. He pleaded guilty in October to grand larceny in the third … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-paymentsNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
The New York State Common Retirement Fund Fund is evaluating 28 publicly traded integrated oil and gas companies to determine if they are prepared for the transition to a lowcarbon economy New York State Comptroller Thomas P DiNapoli the Funds trustee announced today
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… Office of the State Comptroller (OSC) until after we asked about it. During our review of these funds, we determined … 31, 2024. 3 The IRS uses this form to obtain information about tax-exempt organizations, educate organizations about tax law requirements and promote compliance with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyState Comptroller DiNapoli Releases Municipal & School Audits
… disable 34 unneeded network user accounts that had last login dates ranging from July 2021 to July 2023. Officials … did not develop written procedures for adding, modifying or disabling nonstudent network user accounts. Town of Albion … The overtime appropriations in the proposed 2025 budget were reasonable. City officials followed previous …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… York State Comptroller DiNapoli today released an economic profile of the Mid-Hudson region. The region’s proximity to … 2016. Read the Special Report: Mid-Hudson Region Economic Profile , or go to: http://www.osc.state.ny.us/localgov/pubs/economicprofile/midhudsonregion.pdf … New …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionSelected Procurement and Contracting Practices
… administrative office (System Administration) located in Albany. SUNY’s non-personal services expenditures are more … SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the … to encourage campuses to identify, share, and adopt common best practices to manage costs and ensure efficiency. Other …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesXIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… > Utilities > Project Guide SFS Coach, JAA-PPM101-035 GFO Chapter XIX.2 Project Costing Maintaining Projects Agency … Utilities > Project Guide SFS Coach, JAA-PPM101-036 - 045 GFO Chapter XIX.2 Project Costing Establishment of the … Federal Grant Request Guide SFS Coach, JAA-GCC101-029 & 30 GFO Chapter IX. Federal Grants Federal Grant Request Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsOpinion 97-10
… argued that, because the building may be removed after it is constructed, it may be considered to be "equipment" for … 39). For this purpose, an "installment purchase contract" is defined in section 109-b, as amended by chapter 258 of the … Laws of New York, p 2658, at 2661). Accordingly, it is clear that section 109-b no longer authorizes a fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-10