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XV.11 Journal/Revenue Transfers – XV. End of Year
To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year OSC strongly recommends that agencies submit these transactions to OSC by the date identified in the Office of Operations Events and Deadlines Calendar
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersNew York’s Economy and Finances in the COVID-19 Era
… 28% of Lost Jobs Have Been Regained Through July; in NYC, 17% While New York State has regained more than one in four of the jobs it lost in March and April, the unprecedented scale of losses due to … While New York State has regained more than one in four of the jobs it lost in March and April the …
https://www.osc.ny.gov/reports/covid-19-september-2-2020Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… Summary New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of … annual budget to provide those services. Village officials in NYS should be transparent and accountable, by making … that do not file their required AFR has grown from six in 2019 to 76 in 2023, a concerning trend. We reviewed 2 the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2State Agencies Bulletin No. 2322
… processed automatically. Affected Employees: All employees in the Security Services Unit (BU01 – Arbitration Eligible, … State of New York and NYSCOPBA, provides for an increase in location pay for eligible employees in the Security … report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityState Agencies Bulletin No. 2323
… processed automatically. Affected Employees: All employees in the Security Supervisors Unit (BU61 – Arbitration Eligible … the State of New York and C82, provides for an increase in location pay for eligible employees in the Security … report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2323-april-2025-increases-location-pay-and-location-mid-hudson-pay-commandNYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… to trick recipients into making a payment for “an upgrade” in exchange for reduced taxes, additional money added to … Retirement Fund is the third largest public pension fund in the United States with estimated assets of $254.8 billion … ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends March 31. …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… through non-medical support services that help them stay in their homes and avoid higher levels of care and publicly … New Yorkers access a range of specialized, non-medical in-home and other services, including home health aides, … nutrition counseling, transportation, and legal services. In 2015, more than 10,000 older New Yorkers were on waiting …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… While the MTA has identified a targeted $100 million in unspecified efficiency savings, this will not be enough to close its projected deficit of $1.6 billion starting in 2024 as pointed out by DiNapoli in October . DiNapoli urged the MTA to expand on these …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropDiNapoli: SED Oversight of Career Training Programs Falling Short
… Education (CTE) programs that are supposed to prepare high school students for future employment are often failing … succeed in future jobs by providing hands-on learning in high school,” DiNapoli said. “Unfortunately, these programs … New York students outside of New York City graduate high school each year. About 6 percent receive a CTE …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… The average bonus paid to employees in New York City’s securities industry grew by 10 percent in 2020 to $184,000, in line with the city’s most recent 9.9 percent projection, … The average bonus paid to employees in New York Citys securities industry grew by 10 percent in …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… Reduction Act (IRA), including close to $2 billion in funds for environmental and energy purposes that could … issued by President Trump. “The possible policy changes in Washington could lead to delays or cuts to the remaining … tax credits,” DiNapoli said. “Given the strong interest in improving affordability for consumers, small businesses, …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersComptroller DiNapoli Releases State Audits
… eMedNY computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible … in inappropriate or questionable Medicaid payments. By the end of the audit fieldwork, auditors recovered about … MTACC could utilize federal travel guidelines (established by the U.S. General Services Administration and the U.S. …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli Finds Slow Property Tax Growth for Local Governments
… past several years, from a peak increase of 7.7 percent in 2003 to a 2 percent increase in the fiscal year ending (FYE) in 2013. Much of this occurred even before the enactment of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsDiNapoli Proposes More Transparency for Fire Protection Costs
… lead to lack of civic understanding, limited participation in budget hearings and special elections, and not enough … notes: As of December 2015, there were 886 fire districts in the state. All 62 cities and many of the state's villages … approximately 1,200 fire officials across the state in the last three years on financial matters. For a copy of …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by 0.2% in July compared to July 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance. The amounts …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyOpinion 2006-4
… of credit issued as security by a qualifying federal home loan bank) GENERAL MUNICIPAL LAW §§10(3), 11(2): The … letter of credit issued by a qualifying federal home loan bank. This is in response to your inquiry regarding … 12 CFR § 330.15[a]). 2 FHLBs provide loans, in the form of advances, to member institutions, and other services, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Opinion 89-41
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … election or at the fire district's annual election, but in either case, the board of fire commissioners is not … or (2) fire departments and fire companies located in a fire protection district of a "political subdivision" …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 92-19
… the "Rules of the Road" would apply upon private roads open to public traffic. A suburban town with a population … within residential subdivisions on private roads that are open to public motor vehicle traffic. You have inquired … traffic in residential subdivisions on private roads open to public traffic. You state that there are residential …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 95-32
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … governments, including fire districts. All public deposits in excess of the amount insured under the provisions of the … as collateral are not registered or inscribed in the name of the local government, they must be delivered in a …
https://www.osc.ny.gov/legal-opinions/opinion-95-32IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… as a whole, rather than the needs of its component parts. In this way STIP can be compared with a money market fund, … not needed for day-to-day activities or to make payments in the money market fund. Although state funds are pooled in the STIP, separate accounting records are maintained to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receipts