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Opinion 94-21
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-94-21JCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… ineligible employee bonuses, and compensation from a prior year; and $63,977 in other than personal service costs that …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… over the collection and disbursement of all moneys for which the Department is responsible for the period January 1, 2011, through January 31, 2013. … of the Probation Department. The Department reported that for 2011 it collected $104,871 and disbursed $99,143 to crime …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsSouthside Academy Charter School – Board Oversight (2013M-318)
… The School’s budgeted expenditures for the 2012-13 fiscal year were approximately $9 million. Key Finding While the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Fire Safety (2015-MS-1)
… The plans must be reviewed or updated at least once a year, or as necessitated by changes in staff assignments, …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Accounts Payable Advisory No. 34
… and reporting of interest. Guidance : The Internal Revenue Service (IRS) generally requires the annual reporting of … Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.K.2 - Processing Payments … codes to classify interest payments, consistent with the GFO, Chapter IV - Accounting Codes – Uses and Descriptions : …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestOpinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Central New York Regional Market Authority – Financial Condition (2024M-18)
… – pdf] Audit Objective Determine whether the Central New York Regional Market Authority Board of Directors (Board) … they did not budget enough for base pay, overtime and new staff. The Board also approved and paid the former …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… approved or non-approved within 15 days. In calendar year 2023, the office reviewed 26,081 agency contract …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsWyoming County Court and Trust Funds (2020-C&T-2)
… court and trust funds and abandoned property. Pursuant to New York State Finance Law, the Treasurer is required to submit a …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2State Agencies Bulletin No. 1587
… Purpose To notify agencies of the Control-D report, NPAY741 (Aliens Who Have Reached Their Tax Treaty … Immediately OSC Actions OSC will create the Control-D report NPAY 741 weekly. Note: This report is available only … Local (if applicable) withholding tax pages in PayServ: Payroll North America> Employee Pay Data USA > Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… were uncovered during an audit by DiNapoli’s office last year, the Comptroller launched an investigation and partnered …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageState Agencies Bulletin No. 1742
… if their hourly rate is equal to or less than the NYC minimum wage in effect as of the following dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-nonXVI.3.A Financial Statements – XVI. Financial Reporting
… to satisfy the needs of a broad range of users, New York State will annually issue an easily understandable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsState Comptroller DiNapoli Releases Municipal Audits
… to be in fiscal stress at the end of the 2013-14 fiscal year. The board also overestimated expenditures for the water … funds varied significantly from the actual results each year. Over a four-year period, auditors found each of the funds’ estimates …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-286
… regarding withholding taxes may be directed to the Tax and Compliance mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-286-april-2020-state-new-york-unified-court-system-ucs-judicialUnified Court System Bulletin No. UCS-297
… Longevity Lump Sum payment in April 2021. Note: There is no provision in the above legislation for persons in … paid will appear on the employee’s paycheck stub or direct deposit advice. Questions Questions regarding this bulletin … and Compliance mailbox. … Unified Court System Bulletin No UCS297 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentUnified Court System Bulletin No. UCS-305
… processing of the Judicial Longevity Payment (JLP) and to provide instructions for payments not processed … Graded Non-Judicial Employees Bargaining Unit 86, 88, and CT Background: Chapter 164 of the Laws of 2017, as … the Unified Court System of the State of New York (UCS) and the Civil Service Employees Association (CSEA – BU 87), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… is to provide guidance to agencies regarding refund checks (i.e. checks issued from the Comptroller’s Refund Account) that are returned and/or need to be reissued. These checks can be … with appropriate changes, if necessary, or closing the voucher and reversing the accounting entries of the original …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkOpinion 91-9
… authorize the city council to increase, decrease or reject salary items in the annual estimate submitted by the board of …
https://www.osc.ny.gov/legal-opinions/opinion-91-9