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Opinion 99-12
… costs of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend) WATER DISTRICTS -- Consolidation … costs of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs …
https://www.osc.ny.gov/legal-opinions/opinion-99-12English Language Learners Programs
… shows that ELL enrollments are on the rise in New York, with the number of ELL students outside of New York City … who are not certified, citing difficulty attracting staff with the appropriate certification. School districts could … any Building Reviews designed to monitor compliance with Part 154 at individual schools during our audit scope. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsFarmland Protection Program
… a vital role in the State’s economy and food security. With nearly 7 million acres, farmland composes over 20% of … option to agricultural preservation. This, along with suburban development pressures amid the State’s housing … established in 1996, provides eligible municipalities with grants to implement farmland protection activities. The …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… for Children's Services (ACS) should improve oversight to ensure that non-profit agencies that place foster children … today by State Comptroller Thomas P. DiNapoli. "Children in foster care must be closely looked after by city … during the first 90 days after placement, as required. In addition, there is no evidence that 16 of the foster children …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenState Agencies Bulletin No. 1521
… based on the employee’s percentage prior to the leave. The full payment amount based on the employee’s department is … percentage in effect on the eligibility date. The full payment amount is multiplied by the employee’s Empl Work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1521-2016-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1428
… based on the employee’s percentage prior to the leave. The full payment amount based on the employee’s department is … percentage in effect on the eligibility date. The full payment amount is multiplied by the employee’s Empl Work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1428-2015-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1605
… based on the employee’s percentage prior to the leave. The full payment amount based on the employee’s department is … percentage in effect on the eligibility date. The full payment amount is multiplied by the employee’s Empl Work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1605-2017-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1130
… Purpose and General Information The purpose of this bulletin is to describe the process of testing the … payroll accounting interfaces as part of the first Full Dress Rehearsal (FDR1) being conducted by Statewide Financial … Account code for each SFS Business Unit with the short description of OSCCHG. This PayServ Account Code uses an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalState Agencies Bulletin No. 1363
… on the employee’s percentage prior to the leave. The full payment amount based on the employee’s department is … percentage in effect on the eligibility date. The full payment amount is multiplied by the employee’s Empl Work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1363-2014-uniform-cleaning-and-maintenance-allowance-employees-designatedDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… (PEG) have helped New York City balance its $112.6 billion budget for city fiscal year (FY) 2024, despite $2.9 billion … Cautious Revenue Outlook The FY 2023 surplus resulted from tax revenues that were more than $5 billion above budget … The city expects its $5.1 billion budget shortfall in FY 2025 to reach $7.9 billion in FY 2027, with cumulative gaps …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… The latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthOpinion 2001-4
… where possible, payment should be made pursuant to the payroll method to permit more efficient accounting for the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Area #1 – IT Policy – Information Technology Governance
… of the security of the system” is generally defined as meaning unauthorized acquisition of computer data which …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… for others," said DiNapoli. "Washington should proceed with caution, because these and other changes have far … taxes and real estate taxes represent the categories with the highest levels of deductions that New Yorkers … dependent exemptions. Under current law, a married couple with two children who claim the standard deduction have a …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… System (SFS). These reports should detail all expenses for the travel event, including expenses that are on the … charges by the employee will result in mandated reimbursement to the Agency by the employee, suspension or … refer to Section 11 - Submitting Travel and Expense Reimbursement Request for Inactive Employee of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationState Comptroller DiNapoli Releases Audits
… contract. City University of New York (CUNY): Compliance with Payment Card Industry Standards (Follow-Up) (2021-F-2) … found that CUNY had fallen short in providing its colleges with sufficient guidance and direction needed to ensure campus-wide compliance with payment card industry standards. In a follow-up, …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… oversight of NYSID and for ensuring NYSID is in compliance with all applicable regulations. An audit released in June … Lifeline Center for Child Development, Inc., Compliance with the Reimbursable Cost Manual (2016-S-95) Lifeline is a … provide preschool special education services to children with disabilities who are between the ages of 3 and 5. For …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… and their families each year, according to a new report by State Comptroller Thomas P. DiNapoli that reviews the benefit … benefit rate of 50% is common. However, in 2024, the state’s maximum benefit of $504 is lower than in 29 other … Benefits Related Reports Unemployment Insurance Trust Fund: Challenges Ahead Update on New York’s Unemployment …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersState Police Bulletin No. SP-246
… The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2024 State Police Expertise Pay, and to provide agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-246-2024-expertise-pay-eligible-employees-state-police-investigators-unitNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… in the number of people filing unemployment claims, it had little impact on the unemployment rate as most of these …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacks