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DiNapoli: External Risks Threaten NYC Budget
… The full impact of these changes cannot be quantified at this time, creating added uncertainty. The repeal of the ACA … assume financial responsibility for these individuals if this were to happen. It is likely that the city would lose …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… been fulfilling its duty to provide low-cost housing to this community." The authority, located in the city of … by THA showed a variety of questionable practices. This included the bookkeeper failing to update six of the …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… of millions more over the years. “New York City Transit can and should do more to collect fines from those who … and delays on the rise Transit needs every dollar it can get to improve the subway service for straphangers. Fines are … already made, as they noted in their response, more can still be done.” The Transit Adjudication Bureau (TAB) is a …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedOpinion 91-3
… including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. … those used by the town superintendent of highways, to display a town decal and identification number. You state that the superintendent of highways has objected to the proposal, claiming that he has complete and exclusive …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 94-30
… issues discussed in the opinion. [edited for publication] COUNTY CLERK -- Fees (amount of index fees remitted to State) … LAW AND RULES, §8018(a); JUDICIARY LAW, §39(2)(e): County clerks outside of the City of New York are required to … to the first unnumbered paragraph of CPLR, §8018(a). This is in reply to your inquiry regarding payments made to New …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Opinion 94-24
… Finance Law, §35.00[c]; Town Law, §220, last paragraph; In re Town Board of the Town of Islip, 12 NY2d 321, 239 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-94-24VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… be found in Chapter XI, Section 7.A – Revenue Contracts of this Guide. After the Regular Deposit is saved, the agency … Receipts / Accounts Receivable Receipts Overview of this Chapter. SFS Navigation: Accounts Receivable > Payments … Journal & Payment Worksheet – Treasury Requirements of this Chapter. Agencies should not send payments to Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - Leases receivable are recorded based … in Section 4.O – Intangible Right-to-use Assets of this Chapter. Due from Federal government - Generally, … is included in Section 4.C - Federal Grant Accruals of this Chapter. Loans and notes - This account includes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsArchived: Legislative Session 2015 –2016
… certain expenditures for indigent legal services with the State Comptroller. Tax Check-off Funds – Signed into law on … for creating an annual report pursuant to the New York State Equal Access to Justice Act from the State Comptroller’s Office to the Attorney General's Office. …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016June 2002: Advance Refunding Bonds
… bonds are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are … account pending the call date or maturity date of the old debt. Why do a debt refunding? A debt refunding is … Account Group, should report the new debt, but not the old debt. How is debt service paid on the refunded bonds? …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDebt – 2021 Financial Condition Report
… in section 67-a of the State Finance Law, an increase of 18.3 percent since SFY 2016-17. $66.5 billion of debt … Projects Increasing Debt Levels in Coming Years The SFY 2021-22 Enacted Budget Five-Year Capital Program and … Receivable Corporation, which was refunded by the DASNY in June 2021, making it State-Supported debt. New York issues …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtCUNY Bulletin No. CU-768
… Grant Payments, agencies must be in receipt of the CUNY RF Payment Authorization Form and the Summer 2023 RF Summer … and amounts to be paid prior to submission of the payment. To make the Summer 2023 CUNY Research Foundation Grant Payment to eligible employees, agencies must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-768-2023-city-university-new-york-cuny-research-foundationUnified Court System Bulletin No. UCS-314
… Purpose The purpose of this bulletin is to inform agencies of the processing of the … The purpose of this bulletin is to inform agencies of the processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedEnforcement of the Mitchell-Lama Surcharge Provisions
… Village) of the three developments we reviewed. Income verification audits were required for 110 of the selected … data file used to identify tenants subject to an income verification audit was incorrect for 17 percent of the … Monitor building managers to ensure that follow-up verification audits are completed properly and timely and …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsSelected Safety and Security Equipment at Train Stations
… 2017. SIR’s CCTV cameras are split into two systems: the old system is operated and maintained by the EEMD. These … stations. A SIR official told us that maintenance of the "old" CCTV equipment is not required; however, to ensure it is working, SIR inspects and tests the equipment for the old system monthly. Staff identified defects were noted on …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsUniversity at Albany – Sabbatical and Other Paid Leave
… with policies for administering sabbatical and other paid leave. Background Policies regarding sabbaticals and other paid leave are set by SUNY's Board of Trustees and labor … are responsible for administering sabbatical and other paid leave policies consistent with SUNY direction and the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leaveSelected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient controls … was July 1, 2013 through May 31, 2016. Background The New York City Department of Finance (DOF) is responsible for … 1.05 million properties each year. Property in New York City is divided into four different classes, each …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored and the older New York … 2021. About the Program The New York State Office for the Aging (NYSOFA) helps New York residents aged 60 or older be …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsOversight of Selected Aspects of Traffic Controls
… Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action to improve safe traffic and pedestrian flow at intersections. The audit … efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsControls Over the Empire State Supportive Housing Initiative
… Yorkers have access to safe and secure housing. As part of this plan, ESSHI’s goal is to develop 20,000 units of …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiative