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State Agencies Bulletin No. 468
… - Med Refund Wage Adjustment, used by OSC in Time Entry for processing approved tax refund requests for current year Social Security (TF5) or current year … Medicare (TF6) refunds. NOTE: THESE NEW EARNINGS CODES ARE FOR OSC USE ONLY. Affected Employees Employees who receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsOpinion 89-23
… This opinion represents the 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 The opinion may no longer represent those views if, among other things, there have been subsequent …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 92-40
… cost of the particular regulatory program (see, e.g., Suffolk County Builders Association v County of Suffolk … Misc 2d 264, 499 NYS2d 832; Nitkin v Administrator of the Health Services Administration of City of New York , 91 …
https://www.osc.ny.gov/legal-opinions/opinion-92-40City of Yonkers – Budget Review (B24-6-6)
… Includes appropriations for police overtime, life/health/dental insurance, employee retirement, firefighting overtime … and social security that are likely underestimated. Does not include an appropriation for contractual … a contingency appropriation, which limits flexibility to cover any unanticipated expenditures or revenue shortfalls. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6City of Yonkers – Budget Review (B23-6-5)
… current amount budgeted, leaving a limited flexibility to cover any other unforeseen or unexpected costs. Includes … and expenses, which may not be available in future years. Does not include a specific appropriation for … current amount budgeted, leaving a limited flexibility to cover any other unforeseen or unexpected costs. Key …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Rockland County – Budget Review (B21-6-12)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Town of East Hampton - Budget Review (B21-7-11)
… fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue … and Airport) as a cushion against unforeseen events. However, Town Law authorizes the Town to appropriate … how much it sets aside as a cushion against unforeseen events (e.g., the continued impact of COVID-19). The Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11City of Troy – Budget Review (B21-5-10)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … general fund for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… Acting Superintendent Steven A. Nigrelli announced the arrest of Michelle Asquith, the former Town of Poestenkill … and the NYSP for their assistance in this case.” “This arrest demonstrates the hard work of our members and law … taxpayers for her own personal gain and benefit. May this arrest send a strong message that we will not tolerate such …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townXII.5.H Appropriate Payment Amounts – XII. Expenditures
… Finance Law, Business Units cannot submit a voucher for payment unless goods or services and a proper invoice have … voucher. However, Business Units must retain and produce payment documentation to the Office of the State Comptroller … Finance Law Business Units cannot submit a voucher for payment unless goods or services and a proper invoice have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsCity of Yonkers - Budget Review (B21-6-7)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund balance, one-time State …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7County of Rockland – Budget Review (B20-6-13)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Countys proposed budget for the 2021 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13City of Troy – Budget Review (B20-5-11)
… Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 … revenues for State AIM funding and traffic and parking ticket fines may not be fully realized. City officials … estimates for State AIM funding and traffic and parking ticket fines throughout 2021 and develop a plan to balance …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Local Sales Tax Collections Up
… was relatively strong, according to report released today by New York State Comptroller Thomas P. DiNapoli. Collections … across the state, totaling $18.3 billion in 2019, grew by $815 million or 4.7 percent, from the previous year. While … had the strongest growth (8.6 percent), closely followed by Norwich (8.4 percent). Conversely, the cities of …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsHenrietta FD – Audit Follow-Up (2021M-27-F)
… January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of Commissioners (Board) did … policies or multiyear financial and capital plans. The audit included four recommendations to help officials manage …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fOpinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city … a housing authority is exempt from paying that portion of its cable television bill which is designated as a …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… today of Brooklyn’s Coney Island and Brighton Beach, where the amusement parks, boardwalk and “Little Odessa” have earned global reputations, but the dramatic rise in jobs over the past decade may be less well known. “Coney Island and … today of Brooklyns Coney Island and Brighton Beach where the amusement parks boardwalk and Little Odessa have earned …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeMonsey Fire District – Audit Follow-Up (2020M-62-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Monsey Fire District’s (District) progress, as … recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024. The audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fState Comptroller DiNapoli Releases School Audits
… audits have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and … to the business office) were late. Sag Harbor Union Free School District – Claims Auditing (Suffolk County) … reimbursable services for speech, occupational or physical therapy and special transportation to 11 students likely to …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… the payroll clerk reviews leave records and produces an attendance report showing leave accrual balances. Genesee …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1