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DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) but there are … position and discretionary programs if greater preparation is not taken, according to a report released today by State … and the risk of its lasting consequences, the city is vulnerable to reductions both in federal spending and …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growSUNY Bulletin No. SU-60
… Subject/Purpose Correction of Bulletin No. SU-60 relating to dues structure changes for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-60-correction-bulletin-no-su-60-relating-dues-structureNYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… proposal received majority support. “Shareholders sent a loud message to Amazon that they want the company to do more …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonState Comptroller DiNapoli Releases Audits
… Auditors also identified $38,514 paid to six providers for program expenses that could not be supported or included … Activity October 1, 2018 through March 31, 2019 (2018-S-55) Auditors identified over $5.7 million in Medicaid … than what was actually provided; $1.4 million was paid for newborn birth claims that contained inaccurate birth …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… employers increased to a range of 2.1% to 9.9% of taxable payroll, up from 2020 rates that ranged from 0.6% to 7.9%. As …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… fund. Operating transfers are authorized to move monies without adjusting the classification of the original revenue … in an online application; and must use the designated account codes required for each type of transfer as well as … workflow. Chartfield coding Operating transfers must use account codes 60810 “Operating Transfers to Other Funds” in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Average Wall Street bonuses in 2007 declined 4.7 percent from record … declined at a slower rate than profits because Wall Street firms use bonuses to retain top producers. While many … and the employment gains in the securities industry. Wall Street added 9,600 jobs during the first 11 months of 2007, a …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordHow to Conduct a Vendor Responsibility Review
… information (if the contract is valued at $100,000 or more); and prospective vendors must certify the … State. For example, a vendor is awarded a contract worth $250,000 for an IT project. The vendor pays another firm … Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Improper Payments for Services … Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72 ). About the … program to be enrolled as participating providers in the State Medicaid program. Accordingly, beginning January …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noTown of Cato – Supervisor’s Records and Reports (2025M-141)
… Supervisor (Supervisor) maintain complete, accurate and up-to-date accounting records and reports? Audit Period January … 1, 2022 – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial … A town supervisor must maintain complete, accurate and up-to-date accounting records and reports for informed …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141MTA’s Paratransit Program: An Overview
Costs for the Metropolitan Transportation Authority’s (MTA) program to provide transportation services for people with disabilities have declined in recent years, in part due to the MTA’s move to alternative transit services that provided $102.7 million in savings in 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2024.pdfLimitations – En-Con Police Officers Plan
… excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation …
https://www.osc.ny.gov/retirement/publications/1822/limitationsXII.8.G Payment Methods – XII. Expenditures
… made from the State’s bank to the vendor’s bank within two business days after OSC approves the payment in accordance … one-day ACH payment when the State has a business need for a next day payment. One-day ACH payments require the … The agency requesting the one-day ACH payment must email [email protected] , [email protected] …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsOpinion 2001-3
… general principle that a municipal fee for a service must be reasonably related to the municipality's cost … value of property used and useful in its operation of a gas, electric or water public utility service, or from using … "profits" for the payment of refunds to consumers or for "any other lawful purpose." General Municipal Law §94 provides …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Responsiveness to Noise Complaints Related to Construction Projects
… Purpose To determine whether the New York City Department of Environmental Protection (DEP) and the New York City Department of Buildings (DOB) have effectively enforced the New York City Noise Code (Noise Code) and adequately addressed noise … To determine whether the New York City Department of Environmental Protection and the New York …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… including mold, water damage, structural damage, exposed wiring, missing smoke detectors, missing linens, and … has established a standard checklist that SSDs can use to guide required six-month inspections. However, practices are … affect long-standing problems, such exposed electrical wiring and mold. In addition, several of OTDA’s comments are …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencySt. Anne Institute – Compliance With the Reimbursable Cost Manual
… Institute (St. Anne) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … (RCM). The audit covered expenses reported on St. Anne’s CFR for the fiscal year ended June 30, 2016. About the … costs, that St. Anne reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualOther Bulletin No. 37
… Purpose To inform the State University Construction Fund of OSC’s automatic processing of the April 2017 SCF M/C … regarding the implementation of the payment. The State University Construction Fund’s Board of Trustees … To inform the State University Construction Fund of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scfMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… costs reported by Marie Pense Center, LLC (Marie Pense) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Cost Manual (RCM). The audit focused primarily on expenses claimed on Marie Pense’s CFR for the fiscal year ended June 30, 2015 … whether the costs reported by Marie Pense Center LLC on its Consolidated Fiscal Reports were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualOverview – En-Con Police Officers Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1822/overview