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Opinion 89-49
… named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on the value of the subject matter … value, the fee charged would be $27.00. This is in reply to your inquiry concerning the imposition of fees by a …
https://www.osc.ny.gov/legal-opinions/opinion-89-49State Agencies Bulletin No. 859
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Licensure Premium. Affected Employees Employees in Agencies 11260 and … Premium to eligible employees: BDL (Blind and Deaf Lic Prem) must be used to report the annual amount ABD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindState Comptroller DiNapoli Releases Audits
… state's 140,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsSection 8 Housing Choice Vouchers – Federal Funding and New York
… In New York City, this includes all of HUD’s NY Metro Fair Market Rent Area, which encompasses the five boroughs as … by NYCHA. Because HUD payments were delayed in February of 2025, NYCHA announced they will be withholding future … fourth largest source of direct federal funding in FY 2025. As of the FY 2026 preliminary budget, the City …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersUpstate Transportation Authorities Suffer Revenue Plunge
… services. Regional transportation authorities provide public transportation in four upstate areas of New York … Sources: U.S. Census 2019; CDTA, CNYRTA, NFTA and RGRTA; Public Authorities Reporting Information System (PARIS) … by Source, FY 2020 Notes: Other includes municipal and public authority subsidies, investment earnings, rental and …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Personal Service expenditures are the various forms of compensation … and certain non-employees that are chargeable to personal service appropriation/segregation accounts. Click here to … those hours worked in excess of 40 hours in any work week by a regular employee who is eligible for overtime …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceState Comptroller DiNapoli Releases Audits
… than 2,800 non-Executive agencies, local governments, and public authorities in New York. A prior audit report, issued …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0State Police Bulletin No. SP-143
… Police Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of … provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payVillage of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s financial condition … comprises five elected members including the Mayor and four Trustees. The Village’s annual budget for all funds …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Debt – 2021 Financial Condition Report
… creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal … health. High borrowing levels may: Indicate an inability to support current programs with current revenues. Force … or additional future borrowing. Limit the capacity to finance capital assets and grants. New York State Ranks …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtTitle I Grants to Local Educational Agencies – Federal Funding and New York
… Title I of the Every Student Succeeds Act of 2015 (ESSA), … Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs) — public school … estimates and the cost of education in each state. Within a school district (like DOE), Title I funds are targeted to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesPSCH, Inc.
… Purpose The objective of our examination was to determine whether OMH properly reimbursed PSCH according to the terms and conditions of the contract. We examined $1.6 … board meetings and staff training at the Montauk Yacht Club Resort & Marina. For this event, PSCH claimed $31,908 …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… employed outside of New York City shrank 7.9% from 491,102 to 452,298 from 2007 through 2022, according to a report by New York State Comptroller Thomas P. DiNapoli. … hit by two major events, most recently the pandemic, that have taken their toll on staffing levels. Local officials …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007City of Newburgh – Budget Review (B22-6-10)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … or pass a resolution to raise the sanitation and water rates prior to the adoption of the budget. Review the …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10DiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… to become his live-in caregivers . The victim, whose wife had died years earlier, received a monthly income of …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Valley Cottage and serves students from Rockland and … Rockland using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the tuition … 30, 2021, NYSARC Rockland reported more than $2.3 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1878
… Affected Employees Members of the NYS Legislature who are paid using the LEG Pay Basis Code in the following … at each statutory salary rate. To ensure that Members are paid their statutory salary, prorated statutory salary or … to the Payroll Earnings mailbox. … State Agencies Bulletin No 1878 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureState Comptroller DiNapoli Releases Municipal Audits
… general town-wide fund was understated by $337,470 and the highway part-town fund was overstated by $363,081. The … increase the significant fund balances in the general and highway TW and TOV funds. Town of Windsor – Financial … sewer charges. Auditors identified a total of $8,823 in billing errors that resulted in $4,634 in overcharges to …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1130
… and General Information The purpose of this bulletin is to describe the process of testing the payroll accounting … not directly involved with SFS should refer this bulletin to your SFS agency coordinator. Background In preparation for the conversion to the Statewide Financial System, OSC and SFS are working …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalImplications for the Future – 2022 Financial Condition Report
… significantly more going directly to local governments, school districts, businesses and individuals. In addition, …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-future