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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 … you ask whether a fee is properly imposed pursuant to subdivision 1 or 2 of section 2402 of the Surrogate's …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 94 - 23
… This opinion represents the views of the Office of the State Comptroller at the time … located within two towns, if the proposed extension is upon petition pursuant to Town Law, §170(1), the town … may proceed on its own pursuant to Town Law, §172-d unless the fire protection district is located within more than one …
https://www.osc.ny.gov/legal-opinions/opinion-94-23DiNapoli Releases Analysis of SFY 2024-25 State Budget
… and school aid and includes new funding and policy changes to spur the creation of much needed housing, but the state’s … fiscal pressures may build as revenue streams that have been critical to maintaining budget balance are … approval of a tax on managed care organizations is also not assured, yet the state assumes $350 million in revenue …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Service expenditures are the various forms of compensation for State employees and certain non-employees that are … compensation authorized by the Director of Budget for regular employees eligible to accrue overtime credits who are required to be available for immediate recall, and who must be prepared to return to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceUpstate Transportation Authorities Suffer Revenue Plunge
… August 24, 2021 The COVID-19 pandemic created unprecedented challenges … 3 Collectively, these reports for the year ended March 31, 2021 provide valuable insight into the impacts of the … authorities reported ridership declines from FY 2020 to FY 2021 that ranged from 35.5 percent at CDTA to 70.4 percent at …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeState Comptroller DiNapoli Releases Audits
… requirements. Department of Health – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations … premium for the recipient, and must submit encounter claim data as evidence of the delivery and any other … of the questionable claims identified have not been reviewed, and DOH has not followed up with the 10 MCOs …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0DiNapoli Releases Report on FY 2027 Proposed Executive Budget
… show a $9.4 billion (10%) decrease in SFY 2027 from SFY 2026 levels. The largest dollar change in projected federal … to increase by nearly 40% over the next five years. Rainy Day Reserves The FY 2027 Executive Budget Financial Plan … informal “economic uncertainties” reserve into the Rainy Day Reserve Fund (RDRF). By SFY 2028, the RDRF is estimated …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budgetState Agencies Bulletin No. 1878
… for Members who meet the following criteria and who do not appear on any of the exception listings: Members who … Status of Active or Leave With Pay on 12/26/2019 and who do not have a status change or change in salary through … of Active or Leave With Pay on or after 12/26/2019 and who do not have a status change or change in salary through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureState Comptroller DiNapoli Releases Municipal Audits
… in the general and highway TW and TOV funds. Town of Windsor – Financial Management (Broome County) The board did …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1969
… Allowance salary and no adjustment is needed. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a Control-D report will be available for agency … 18C, paychecks dated 12/08/2021 are confirmed). Exception Listings Exception listings identify Members who will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislaturePayroll Improvement Project Bulletin No. PIP-008.1
… This Bulletin Supersedes Payroll Bulletin PIP-008 Purpose: The purpose of this … will be determined by the user’s access). Refer to Payroll Bulletin PIP-005 – Navigation Changes , for detailed … Primary Job information for employees who hold multiple jobs in New York State. A program has been developed and will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92Unified Court System Bulletin No. UCS-303
… Background Pursuant to Article 7-B, Section 220 of the New York State Judiciary Law and the agreement between the Chief …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtOther Bulletin No. 34
… Purpose To provide the State University Construction Fund instructions for … Affected Employees Employees in Bargaining Unit 96 in the State University Construction Fund with an increment code of … lump sum payment in the amount of $1,250 or $2,500. The State University Construction Fund’s Board Resolution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-34-april-2017-state-university-construction-fund-scfTitle IV-E Foster Care – Federal Funding and New York
… children in foster care as of June 2024. Nearly half of $112 million allocated to Protective Services in FY 2025 … child abuse/neglect investigations were conducted. From FY 2022 to FY 2024, the City added an average of $100 million …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careUnity House of Troy – Compliance With the Reimbursable Cost Manual
… House of Troy (Unity) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … including costs, that Unity reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must … approximately $6.85 million in reimbursable costs on its CFR for the rate-based preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… The Iran Divestment Act of 2012 (Act) imposes limitations on … engaged in investment activities in the energy sector of Iran. For commodities, services, construction and printing … by the contractor with respect to investment activities in Iran. According to the Act, a person engages in investment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Westchester School for Special Children – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal … SED. SED reimburses DoE and the other school districts for a portion of its payments to WSSC. For the four years ended June 30, 2011, WSSC claimed … whether the costs reported by the Westchester School for Special Children WSSC on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualImplications for the Future – 2022 Financial Condition Report
… unwanted spending cuts, tax increases or other actions in case of an economic downturn or catastrophic event. …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureState Agencies Bulletin No. 1130
… by Statewide Financial System (SFS). The FDR1 takes place from January 13, 2012 through January 27, 2012. Payroll … is one component of a comprehensive test of the conversion from the Central Accounting System (CAS) to the Statewide Financial System (SFS). Payroll data from the actual payrolls processed on January 4, 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalDebt – 2021 Financial Condition Report
… authorized the issuance of up to $5 billion in borrowings for State cash flow relief, consisting of a $2 billion line … next five years, declining to $4 billion in SFY 2025-26. For the second year in a row, the SFY 2021-22 Enacted Budget … as well as removing requirements that proceeds be used for capital purposes. It also authorized issuing debt for MTA …
https://www.osc.ny.gov/reports/finance/2021-fcr/debt