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State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … School District and the Windsor Central School District . State Comptroller DiNapoli has made it a priority to audit … annually spend approximately $60 billion in federal, state and local funds. For additional background or a comment …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 92-23
… permitting the affixing of antennae to water storage tanks and the erection of a switching station near a well) TOWN … 13 of the Town Law, with the approval of the town board and after complying with public hearing requirements, may … property is needed for district purposes at a future date, and such other provisions as the district deems necessary to …
https://www.osc.ny.gov/legal-opinions/opinion-92-23SUNY Bulletin No. SU-58
… Employees Who Worked Summer Session Agencies that canceled tax sheltered annuities, federated funds, maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-58-restoration-contract-pay-and-additional-pay-suny-21pCUNY Bulletin No. CU-804
… of this form along with a new Report of Check Exchange. Tax Information: These monies are taxable income and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-804-january-2025-city-university-new-york-cuny-incrementsDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… to a Fortune 500 company and serving as a regional hub for art and culture, has avoided many of the challenges faced by … the city.” "Corning's recognition as a regional hub for art, culture, and economic vitality underscores what makes … From our Smithsonian Affiliation that brings national art resources here to our little corner of New York, to all …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureOther Bulletin No. 82
… not processed automatically. Affected Employees: Employees in Bargaining Unit 97 who meet the eligibility criteria are … Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code … taxable gross, and will be reported on the employee’s Form W-2. Undeliverable Checks When a valid payroll check is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-82-april-2025-state-university-construction-fund-scf-civilOpinion 2005-5
… when employer contribution to retirement system for the next subordinate officer is increased) GENERAL … is entitled to a monetary payment in the amount of the additional retirement contributions paid for the sergeant’s … local governments generally are restricted from providing additional retirement benefits beyond those provided for by a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5CUNY Bulletin No. CU-853
… agencies of OSC’s automatic processing of the January 2026 Increments and provide instructions for payments not … Institution Pay Period 20C, paychecks dated 01/08/2026. Control-D Report Available Prior to Processing: The … prior to the automatic processing of the January 2026 Increments. The report will be sorted by agency code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-853-january-2026-city-university-new-york-cuny-incrementsSUNY Bulletin No. SU-379
… employees Who Worked Summer Session: Agencies must restart tax-sheltered annuities, federated funds, taxable and … 08/14/2025 for 21P employees who worked Summer Session. Tax Information: These monies are taxable income subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-379-2025-restoration-contract-pay-and-additional-pay-suny-21pEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… 2019-20, spending was reduced in all areas except personal service. The largest reduction was in local assistance … control and aquatic habitat conservation; support for the State’s zoos, botanical gardens and aquaria; … quality improvement and upgrades of water infrastructure. Air For 2020, the U.S. Environmental Protection Agency’s …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureAudit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateDistribution of Utility Arrears in New York State
… months of the COVID-19 pandemic is a significant increase in the number of households in arrears on utilities bills for 60 days or more. Over the course of the pandemic, the amount in arrears increased significantly for all utilities and more … months of the COVID19 pandemic is a significant increase in the number of households in arrears on utilities bills for …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateOpinion 2005-7
… §1693, et seq ., Electronic Funds Transfer Act.; Uniform Commercial Code, article 4-A, “Uniform Commercial Code-Funds Transfers”). 3 The functions, powers …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7XVI.3.A Financial Statements – XVI. Financial Reporting
… Analysis of balances and transactions of individual funds; An analysis of significant variations between original … the governmental and proprietary fund types and fiduciary funds. The basic financial statements consist of the … (Reporting Government-Wide); Balance Sheet - Governmental Funds (emphasizing major funds); Reconciliation of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsOpinion 98-1
… COUNTIES -- Powers and Duties (contract with public authority for transportation services for Medicaid clients) … -- Contracts Not Requiring Bidding (contract with a public authority for transportation of Medicaid clients) GENERAL … without competitive bidding, may contract with a public authority for transportation services, which the county …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time … The issuance of bonds by a non-city school district is subject to a mandatory referendum when the bonds would be issued to finance the pre-payment of … Whether the issuance of bonds by a noncity school district is subject …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 2002-2
… discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), … (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 2002-2
… discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), … (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2State Agencies Bulletin No. 2126.3
… Paid Parental Leave for certain State government employees and provide guidance for entering the leave transaction in … 18 - Management Confidential State Police 46 - Military and Naval Affairs M/C 66 - Public Employment Relations Board … 04 - Institutional Services Unit 47 - Division of Military and Naval Affairs Unit PEF Represented Employees 05 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21263-paid-parental-leave-fullState Agencies Bulletin No. 2126.2
… Paid Parental Leave for certain State government employees and provide guidance for entering the leave transactions in … 18 - Management Confidential State Police 46 - Military and Naval Affairs M/C 66 - Public Employment Relations Board … 04 - Institutional Services Unit 47 - Division of Military and Naval Affairs Unit PEF Represented Employees 05 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21262-paid-parental-leave-full