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V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… or meeting certain objectives in accordance with New York State law. Fund is required on all transactions. … or meeting certain objectives in accordance with New York State law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Fiscal Year 2022-23 Enacted Budget Analysis
… May 2022 PDF Version The New York State Budget for State Fiscal Year (SFY) 2022-23 was … investments for pandemic-related needs and expanded or new commitments to existing programs. The Enacted Budget … and information presently available from DOB and the New York State Assembly. The Office of the State Comptroller …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Basic Financial Statements (BFS) issued by the State of New York include, as required supplementary information, … The BFS issued by the State of New York include as required supplementary information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli: Fewer Counties Exceeding Tax Cap
… The number of counties overriding New York’s property tax cap has declined by more than half … property tax levy collected by the 57 counties outside of New York City increased from $5.13 billion in 2012 to $5.4 … for information on 50,000 state contracts, visit Open Book New York. The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… economy has been stabilized by state government and new industries, but is troubled by high poverty and a reduced … municipalities across the state. “Albany is the heart of New York state government. While the city reaps significant … highest proportion of tax-exempt property among cities in New York. Currently, 59 percent of the city’s property is …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsOversight of Horizon and Crossroads Juvenile Centers
… Objective To determine whether the New York City Administration for Children’s Services … Through its Division of Youth and Family Justice, the New York City (NYC) Administration for Children’s Services … with protecting and promoting the safety and well-being of New York City’s children and families, including youth within …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersOversight of the Educational Opportunity Program
… Objectives To determine whether the State University of New York (SUNY) is adequately monitoring the Educational … To determine whether the State University of New York SUNY is adequately monitoring the Educational …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programState Agencies Bulletin No. 2159
… an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2023. … the valuation method chosen to ensure that the State of New York is in compliance with IRS regulations. The … It must be reported as income on the Form W-2 Statement. New York State will not withhold Federal income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedCustodial Service Contract Procurement and Oversight
… Objective To determine whether the selected New York City Department of Education contracting practice … renewal (fiscal years 2018–2021). About the Program The New York City Department of Education (DOE), the nation’s … all schools are clean and well-maintained. Under this new system, a not-for-profit corporation affiliated with DOE …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightLinkNYC Program Revenues and Monitoring
… Objectives To determine whether New York City received all the revenues specified in the … 5, 2020. About the Program DoITT is the technology core of New York City government, working with City agencies and … services, and other IT-related functions. Pursuant to the New York City Charter, DoITT administers telecommunication …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and … cooperative (co-op) housing to middle-income families. The New York City (City) Department of Housing Preservation and … whether MitchellLama developments supervised by the New York City Department of Housing Preservation and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsManagement and Maintenance of Non-Revenue Service Vehicles
… was $150 million, with, according to agency records, a replacement cost of $216.7 million. The fleet consists of … but service work, such as reupholstering seats, replacing springs, and repairing brakes, can be outsourced to vendors. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… whether the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential damage … the range and depth of storm surge will increase across New York City. With the sea level rise, future storms will … projects stemming from Superstorm Sandy, which hit the New York City area in October 2012 causing significant …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Agencies Bulletin No. 2068.1
… The purpose of this bulletin is to inform agencies of the new Additional Pay Earnings Codes, automatic processing for … implemented the 2016-2023 Agreement between the State of New York and the NYS Law Enforcement Officers’ Union, … of the Security Supervisors Unit (SSPU), provides for the new bi-weekly Security Supervisors Unit Hazardous Duty Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20681-new-security-supervisors-hazardous-duty-pay-eligible-employeesState Agencies Bulletin No. 2059
… an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2022. … the valuation method chosen to ensure that the State of New York is in compliance with IRS regulations. The … It must be reported as income on the Form W-2 Statement. New York State will not withhold Federal income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2023. … the valuation method chosen to ensure that the State of New York is in compliance with IRS regulations. The … It must be reported as income on the Form W-2 Statement. New York State will not withhold Federal income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedLocal Government – 2023 Financial Condition Report
… revenue ($90.5 billion) for local governments outside of New York City. School districts, towns, and villages received … Stress Was Relatively Low in LFY 2021 The Office of the New York State Comptroller analyzes the financial condition … revenue $905 billion for local governments outside of New York City …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … appointed the clerk to act as his bookkeeper. However, the New York State Attorney General’s office has expressed the … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… have gone unused, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit also … ignored district policy, most notably in the search for a new superintendent. “This audit revealed some troubling … it be when putting together the annual budget or hiring new employees, undermines the principles of transparency and …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-district