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City of Troy – Budget Review (B17-5-13)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … City of Troy Budget Review B17513 …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Length of Service Award Programs (2014-MS-1)
… [pdf] , East Greenbush Fire District No. 3 [pdf] , Holtsville Fire District [pdf] , Lake Ronkonkoma Fire … of the 10 Sponsors we audited did not adopt LOSAP point systems that were in compliance with GML and one Sponsor … credit. Key Recommendations Review and amend LOSAP point systems to ensure they are consistent with GML. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1City of Amsterdam – Budget Review (B24-5-5)
The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for 202425
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Town of Danby – Audit Follow-Up (2022M-127-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of August 2025, in … The purpose of our review was to assess the Town of Danbys Towns progress as of August 2025 in implementing …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fOpinion 88-51
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and …
https://www.osc.ny.gov/legal-opinions/opinion-88-51State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … to ensure the annual report filed with the New York State Authorities Budget Office and the Office of the State Comptroller was accurate with respect to job … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2011
… (Institution) increasing the LOC amount for BU 01 from $3,577 to $3,649 and BU 21 from $1,791 to $1,827 for the locations of NYC, Rockland, … Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, and Additional Pay Amount. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Agencies Bulletin No. 1203
… Purpose To inform agencies of changes to the data entry and processing of new Hire transactions in … To inform agencies of changes to the data entry and processing of new Hire transactions in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1203-changes-online-hire-transaction-entry-payservComptroller DiNapoli: Positive Financial Indicators in Middletown
… positive budget trends have created a healthy outlook for the city of Middletown, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years … March 31, 2013. Background Students are eligible for a tuition refund when they are enrolled in a post-secondary … operation - students who drop out are also eligible for a tuition refund. Students in such schools are also eligible to …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013DiNapoli: Safeway Supermarkets Commit to Sustainable Palm Oil
… New York State Comptroller Thomas P. DiNapoli today announced that … As a result of the company’s new policy, the New York State Common Retirement Fund (the Fund) has withdrawn its … with a market value of $63,597,359 as of the end of the State Fiscal Year March 31, 2013. "Safeway is sending a …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-safeway-supermarkets-commit-sustainable-palm-oilAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… Fiscal Year (SFY) 2021-22 relies on a range of actions to respond to the pandemic as well as eliminate a looming … the need for significant federal aid, according to an initial analysis by New York State Comptroller Thomas … State Fiscal Year SFY 202122 relies on a range of actions to respond to the pandemic as well as eliminate a looming gap …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetState Agencies Bulletin No. 261
… Purpose To notify agencies of changes to the Master File and to provide the Master File layout. Affected Employees Payroll and systems staff in agencies that use the PaySR Master File. Payment Date(s) Paychecks dated June 14, 2001 for … To notify agencies of changes to the Master File and to provide the Master File layout …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/261-changes-master-fileDetermination of Residency for Tuition Purposes (Follow-Up)
… Centers)—including research universities, academic medical centers, liberal arts colleges, community colleges, … of the Residency Policy, the flowchart does not address obtaining sufficient proof of residency. For the four … to provide information about any actions planned to address the unresolved issues discussed in this follow-up …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followImplementation of the Dignity for All Students Act (Follow-Up)
… our initial audit report, Implementation of the Dignity for All Students Act (Report 2016-S-28 ). About the Program New York State’s Dignity for All Students Act (DASA) seeks to provide students in New … July 1, 2013 defined cyberbullying and added requirements for investigating and reporting alleged incidents. The State …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followState Agencies Bulletin No. 422.3
… This Bulletin Supersedes Payroll Bulletin No. 422.2 Purpose: The purpose of this bulletin is to inform agencies of the new process for requesting … The purpose of this bulletin is to inform agencies of the new process for requesting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversalCUNY Bulletin No. CU-778
… titles are affected: Staff Nurse (Full-time) Staff Nurse (Hourly) Nurse Practitioner (Full-time only) Background: The … 1016.1 for assistance with employee address maintenance. Tax Information: The 2023 CUNY Nurses Health Specialty Differential is supplemental taxable income, will be included in the employee’s taxable gross, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-778-2023-city-university-new-york-cuny-nurses-health-specialtyTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… the Southside Municipal Center (SMC). After an adjustment for the stated value of rent, we estimate the sale price was … The Town purchased a former fire hall, senior center and a residential building for $586,000. The Town estimates it will take $3 million to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… The Basic Financial Statements (BFS) issued by the State of New York include, as required supplementary … revenue funds. The budgetary report presented in the State's BFS reflects a comparison of the original and revised … because it is the primary document which reflects the State's intended spending policy during a given fiscal year. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentation