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Opinion 88-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … each installment since, if the judgment debtor leaves the State or otherwise becomes immune from execution, the sheriff …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Medgar Evers College – Controls Over Bank Accounts
… College (MEC) bank accounts were authorized and used only for appropriate purposes and transactions. The audit covers MEC bank accounts for the period of January 1, 2013 through March 4, 2015. … consisting of 24 institutions. CUNY provides education for more than 269,000 degree-credit students and 247,000 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsAdministration of Contract C007373 With the Institute for Community Living
… New York City Department of Health and Mental Hygiene: Administration of the Contract With the Center for Urban …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingState Police Bulletin No. SP-232
… Employees: Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … NPAY770 – One Time Payment Report This report identifies all employees who received the 2022 State Police Expertise … in the employee’s taxable gross, and is subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-232-2022-state-police-expertise-payState Police Bulletin No. SP-240
… of State Police of OSC’s Automatic processing of the 2023 State Police Expertise Pay. Affected Employees: … implements the 2018-2023 Agreement between the State of New York and the New York State Police Investigators Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-240-2023-state-police-expertise-payState Police Bulletin No. SP-201
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … 2019 State Police Hazardous Duty Pay will be processed in Administration Pay Period 17L, paychecks dated 12/11/2019. Eligibility Criteria Employees in Bargaining Unit 07 or Bargaining Unit 17 who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-201-2019-state-police-hazardous-duty-payIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… The Statewide Financial System (SFS) provides for the preparation of financial statements prepared on both … of Financial Statements The General Ledger is the basis for financial statement preparation. It consists of a chart … of resources, fund balance, revenues, and expenditures for each fund. The State’s financial statements will only be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewCUNY Bulletin No. CU-801
… purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) 2024 … Brotherhood of Teamsters, Local 237, provides for uniform allowance payment to eligible employees. Section … International Brotherhood of Teamsters, Local 237 calls for the terms of the predecessor agreement to be continued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-801-cuny-2024-managerial-uniform-allowance-paymentConclusion – Improving the Effectiveness of Your Claims Auditing Process
… identify claims that have violated or bypassed purchasing and other important internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is being exercised …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9State Comptroller Releases Municipal Audits
… following local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware … donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The town … a private citizen or a board member signed them. Village of Little Valley – Capital Project Management (Cattaraugus …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsVillage of Sloan – Clerk-Treasurer (2024M-109)
… financial transactions accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer … also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109DiNapoli Announces Latest Fiscal Stress Scores
… in stress. The number of local governments considered to be in "significant fiscal stress," however, more than … York, all counties and towns, 44 cities and 10 villages have a calendar-based fiscal year – a total of 1,043 … and the towns of German Flatts, Oyster Bay and Parish have received the highest designation of "significant fiscal …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases State Audits
… allowable under SED’s guidelines for the fiscal year ended June 30, 2014. State Education Department: The Alcott School, … Reimbursable Cost Manual (2015-S-97) For the year ended June 30, 2014, auditors identified $55,969 in ineligible …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Pension Contribution Rates Remain Stable for Fiscal Year 2017-18
… Retirement System (NYSLRS) will stay virtually the same in Fiscal Year 2017-18 compared to Fiscal Year 2016-17, New … rates will remain stable for our participating employers in the near-term," DiNapoli said. "While the financial … today will apply to the salaries paid by each employer during the prior fiscal year, April 1, 2016 through March 31, …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-pension-contribution-rates-remain-stable-fiscal-year-2017-18CUNY Bulletin No. CU-690
… for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice The … and associated value will be displayed on the agency’s payroll register and employee’s paycheck and/or direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-690-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 914
… Purpose To inform agencies of new procedures regarding withholding of Social Security and Medicare taxes for … mailbox. … To inform agencies of new procedures regarding withholding of Social Security and Medicare taxes for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsState Agencies Bulletin No. 1947
… with hourly rates equal to or less than $15.00. See Control D Report Available Prior to Processing and Agency … employee is budgeted as per diem but is paid using FEE. Control-D Report Available Prior to Processing The following … Who Filed for Retirement Social Security Benefits Per Internal Revenue Service Publication 9857, OSC will report to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefDepartment of Environmental Conservation: Oversight of New York State Forest Tax Programs (2020-S-51) 180-Day Response
To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the Sta
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51-response.pdfRenewable Electricity in New York State
To carry out the goals and directives of the Climate Leadership and Community Protection Act, New York is pursuing an aggressive campaign to reduce its greenhouse gas emissions to levels identified by climate scientists as necessary to limit the most dangerous impacts of climate change.
https://www.osc.ny.gov/files/reports/pdf/renewable-electricity-in-nys.pdf