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Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28GASB Statement 87, Leases
… assets include capital assets (land), buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that … Fixed payments; Variable payments that depend on an index or a rate (Consumer Price Index or market interest rate), initially measured using the …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… School District (District) officials adequately secured access to the network and properly managed user permissions … Key Findings District officials did not adequately secure access to the network or properly manage user permissions to … ago. Limit student information and financial application access rights and permissions based on a user’s job …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… the following statement on Mayor Adams' executive budget for Fiscal Year (FY) 2024: “The city has laid its fiscal … executive budget provides a more transparent accounting for new costs associated with collective bargaining wage … to Eliminate the Gap (PEG). “While the budget is balanced for FY 2024, the city faces challenges in the future as …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… bonds and mortgages (22.26%), private equity (14.60%), real estate and real assets (12.77%) and credit, absolute return strategies …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24DiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and … their major public authorities during the third quarter of 2022. The planned sales of $8.69 billion include $7.19 billion of new money and $1.5 …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … authorities during the fourth quarter of 2020. The planned sales of $6.28 billion include $4.98 billion of new money and … scheduled for December at this time. The anticipated sales in the fourth quarter compare to past planned sales of …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … for September at this time. The anticipated sales in the third quarter compare to past planned sales of $3.68 … upon execution of all project approvals required by law. The collection and release of this information by the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterAccounts Payable Advisory No. 2
… Subject: Processing ACH Payments in SFS Reference Information: This advisory is intended for … location unless there is a specific business reason to. In the Central Accounting System it was important when paying … and payment address matched. This match is not necessary in SFS when paying via ACH. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsReporting on Foreclosure of Real Property Funds – Kings County
… 1, 2010 through March 13, 2013. Background The Office of Court Administration is responsible for directing and … Brooklyn (Kings County) is in the 2nd District. The County Clerk's Office acts as the clerk of the respective county's … unable to negotiate a settlement, the plaintiff requests judicial intervention. If the foreclosure process continues, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyOverpayments of Claims for Selected Professional Services (Follow-Up)
… Background Our initial audit report, which was issued on April 20, 2012, examined whether inappropriate Medicaid … issuance of the follow-up review to provide information on actions planned to address the unresolved issue discussed …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… on its CFR for the Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 hours per day, and Preschool Integrated Special Class – 2.5 … nonreimbursable costs such as working capital interest, food for staff, and parent agency costs $12,707 in personal …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Leake and Watts Services, Inc. (Leake and Watts) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … To determine whether the costs reported by Leake and Watts Services Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualRetiree Annual Statement
… pension payments for the last calendar year, including the total amount you received and a breakdown of credits, … you call or write NYSLRS. Benefit Amount Base Benefit Your total pension benefit amount before credits, deductions and … contact your former employer. Other Deductions The total amount for dues or fees (for example, union dues or …
https://www.osc.ny.gov/retirement/retirees/retiree-annual-statementDiNapoli: NYC Sales Tax Collections Strong Due to Tourism and Commuter Return, Fueling Statewide Strength
… to February 2023), with leisure and hospitality sales on track to exceed pre-pandemic levels, according to a report … Tourism Industry Transportation and Warehousing Sector Track state and local government spending at Open Book New … millions of state and local government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-nyc-sales-tax-collections-strong-due-tourism-and-commuter-return-fueling-statewide-strengthState Comptroller DiNapoli Releases Municipal and School Audits
… one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board … audit of the secretary-treasurer’s financial records. In addition, one board member has not yet completed the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Unified Court System Bulletin No. UCS-322
… Unit 86) or unrepresented (Bargaining Unit CT or 88), collectively referred to as Salary Administration Plan … to MC and Unrepresented employees in Bargaining Units 86, 88 and CT. Article 2, Section 37.3 of the New York State … DTA or PAY and Reason Code EJP and update the employee’s annual salary and/or increment code to the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsComptroller's NYS Common Retirement Fund Responsibilities
… on investment decisions. Increased opportunities for women and minority firms throughout its portfolio of …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesLinkNYC Program Revenues and Monitoring
… Objectives To determine whether New York City received all the revenues … and Telecommunications (DoITT) monitored the contract to ensure that Links (technologically advanced … To determine whether New York City received all revenues …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringState Agencies Bulletin No. 1445
… All emails must contain at a minimum the Employee ID # and a legible and accurate spelling of the Employee … immediately, do not submit the Employee’s Social Security number, in part or whole. Depending upon the type of request, … and a Registrar’s letter if the employee is a full-time student. Agencies must complete the Form AC3206 process by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tips