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Division of Housing and Community Renewal Bulletin No. DH-142
… which implemented the 2023-2026 Agreement between the State of New York and the District Council 37 (DC 37), … in a graded position (Grade 001-032). Employees who were on a Leave of Absence (other than Workers’ Compensation … These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-142-april-2025-district-council-37-dc-37-3-salaryOpinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service award …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Books and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Books and Rattles, Inc. (Books and Rattles) on its Consolidated Fiscal Reports (CFRs) were reasonable, … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed on Books and Rattles’ CFR for the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… costs reported by Aim High Children’s Services (Aim High) on its Consolidated Fiscal Reports (CFRs) were properly … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualOpinion 2004-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 91-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING … it distinguished the Riegert Apartments case, pointing out that no park land double toll was involved because the …
https://www.osc.ny.gov/legal-opinions/opinion-91-15The Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated Fiscal Reports (CFRs) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW New York State (NYS) reimburses its employees for meals and incidental expenses (M&IE) based on per diem rates established by the United States General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… corporations) considered for inclusion within the New York State reporting entity. All public benefit corporations … contributions, special fund-raising events and earnings on investments. The campus-based auxiliary services … to transfer various properties to HTFC in order to carry out a low-income housing trust fund program. The membership …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsFood Insecurity Persists Post-Pandemic
… Introduction In March 2023, the Office of the State Comptroller reported that the number of New York … average three calendar years of data. Source: USDA reports on Household Food Security in the United States, 2014 – 2022, … rates of food insecurity in New York declined in six out of seven previous annual reports after peaking in 2012-14 …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicNYC Schools Underreporting Bullying and Harassment
… by New York State Comptroller Thomas P. DiNapoli found the NYC Department of Education (DoE) was not doing enough to … would be more effective." “It is our duty to ensure that NYC schools are safe spaces for all students to learn and …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentDiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… New York City lags behind the rest of the state and nation in regaining the jobs lost from the onset of … pandemic in March and April 2020, according to an analysis on the city’s labor force released by New York State …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceState Agencies Bulletin No. 1161
… Code. Fields on the report include Emplid, Employee Record Number, Employee Name, Earnings Code, Earnings Begin Date, … Fields on the report include Emplid, Employee Record Number, Employee Name, Earnings Code, Earnings Begin Date, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… ensure the new owner is billed for the prorated share of taxes. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Cuyler – Town Clerk Operations (2017M-207)
… for fees (including sewer rents) and real property taxes for the period January 1, 2016 through May 16, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Pine Valley Central School District - Financial Management (2019M-35)
… 2017-18 fiscal years, the Board raised real property taxes by $50,000 during that same period. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35DiNapoli: Many Homeless Shelters in Poor Condition
… Many of the state’s homeless shelters outside New York City are in …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionOpinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- … may acquire real property on behalf of the district. You state that the parcel is needed for an anticipated …
https://www.osc.ny.gov/legal-opinions/opinion-88-9XII.8.B Matching – XII. Expenditures
… that compares a voucher to a purchase order referenced on the voucher. Where applicable, matching also compares the … receiving and inspection information. Matching is required on every voucher that references a purchase order, except … appropriate for payment. In addition, the Office of the State Comptroller approved the use of payment tolerances in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingOpinion 99-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when …
https://www.osc.ny.gov/legal-opinions/opinion-99-7