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City of Troy – Budget Review (B20-5-11)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately … reserve funds and did not make reserve fund expenditures in accordance with State law. One Justice did not perform … adequate bail records. Key Recommendations Refund moneys in the non-legally established reserve funds to the operating …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330CUNY Bulletin No. CU-871
… processing the CUNY 2026 rate increases for the employees in the title of High Pressure Plant Tender. Affected Employees: CUNY employees in the title of High Pressure Plant Tender are affected. … Determination provides for rate increases for employees in the title of High Pressure Plant Tender. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-871-cuny-2026-rate-increases-high-pressure-plant-tender-titleDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… The Times Union published an op-ed from New York State Comptroller Thomas P. DiNapoli … of the Olson Group’s COVID-19 report and the need for an independent commission to review the state’s pandemic … prepare for the next public health emergency and provide an accounting that the families who are still mourning …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseOpinion 93-17
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … that would otherwise be amortized and paid to the Systems in annual installments. A participating employer may issue … 17-a to that law, for the purpose of eliminating a lag in retirement contributions by participating employers in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-17XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… financial reports for the public and the Legislature in accordance with generally accepted accounting principles … updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial actions and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewCreating Healthy Schools and Communities Program
… and Communities Program (CHSC) were appropriate and in accordance with the terms and conditions of the grant … for physical activity and improve nutrition for people in high-need communities. The combined total value of the 26 … a judgmental sample of $212,640 out of their $427,798 in contractual service and program material expenses and …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programReview of Advance Contract Payments
… performance to ensure they expended the advanced funds in accordance with the terms and conditions of the contracts. … monitoring to ensure contractors expended advanced funds in accordance with the terms and conditions of the contracts. … will help determine timely whether funds were expended in accordance with the terms and conditions of the contracts. …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… has cost county taxpayers a bundle and left the courses in poor repair,”DiNapoli said. “Had county officials properly … the courses’sub-par conditions sooner.” Beginning in 1997, Monroe County contracted with Tindale to operate, … clubhouse project at one course, and to make $100,000 in other capital improvements annually. In June and July …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersState Agencies Bulletin No. 2169
… of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the form is no longer valid, to ensure employees with expired … of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatySUNY Bulletin No. SU-382
… the chart below Form 8233 Expiration Date – December 31, 2026 Pay Cycle/PP Type Check Date Pay Period Begin Date Institution 19 Lag 01/08/2026 12/11/2025 Institution 20 Current 01/08/2026 12/25/2025 Administration 20 Lag 01/14/2026 12/18/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxState Agencies Bulletin No. 2286
… agencies of a program that will automatically update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure employees with expired … Employees: Nonresident alien employees with an expired Form 8233. Background: Per IRS publication 519, if a tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… Office of the State Comptroller (OSC), and l Reported the results of the Village’s fiscal activities to the public in a … State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Montgomery – Audit Follow-Up (2021M-50-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July … The purpose of our review was to assess the Village of …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fDiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… has left the city with an unemployment rate of 6.5%, 2.8 points higher than the February 2020 level of 3.7%, while the … hard in 2020, with the unemployment rate increasing by 8.7 points in the city compared to an increase of only 4.7 points in the nation. While men have historically …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceXI-A.8 Payment Tolerances – XI-A. Purchasing
… approved the use of select payment tolerances (tolerances) in the Statewide Financial System (SFS) for preferred source, … when the first SFS enterprise enhancements are implemented in October 2015. Prior to establishing tolerances, if a … Units are able to maximize the matching functionality in SFS without having to process as many PO change orders for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… which was $7.8 billion, or 5.5%, higher than last year for the same period. All Funds spending through December was …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionOpinion 90-5
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (increase in their number) EDUCATION LAW, §§226(1), 260(1), (2): … their number, subject to the statutory maximum. This is in reply to your letter concerning the appointment of public …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 91-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (authority … FIRE DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of) FIRE … with any city, town, village or fire district which has in its fire department an emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-91-7XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated depreciation or … the appropriate asset and liability accountss for the total cost of the asset and its associated depreciation or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assets