Search
Comptroller’s Fiscal Update: Tax Collections Through the Third Quarter, January 2014
Ttax collections through the third quarter were $534 million lower than projected in the most recent update to the Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-3rd-quarter-2013-14.pdfReview of the Financial Plan of the City of New York - March 2009
Just a few years ago, New York City posted record budget surpluses, but now the City is facing its greatest fiscal challenge in decades.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2009.pdfAudit Findings: Improvements Needed to Mitchell-Lama Program
The Office of the NYS Comptroller found 2.9 million New York households-38.9 percent-were housing cost-burdened in 2022, the highest rate among states.
https://www.osc.ny.gov/files/reports/special-topics/pdf/improvements-needed-to-mitchell-lama-program.pdfCity of Mechanicville – Procurement (2025M-60)
Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and good business practices?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/mechanicville-city-2025-60.pdfState Agencies Bulletin No. 787
… Pay or Overtime Adjustments for Standby Pay will receive a total adjustment equal to 25% of the SBC , SOC , SOT and … A20 (Retro Adj SHL Winter Maint). Employees who received a Winter Maintenance Allowance payment in 2007 with an … using the Earn Code COB . Employees who received a Call Out Bonus payment in 2007 with an Earnings End Date on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/787-april-1-2007-increases-overtime-meal-hazardous-duty-standby-pay-winterPayroll Users Group Organizational Charter
… Article I. NAME The name of this organization will be the New York State … skill of NYS Payroll Professionals by: Serving as a forum for addressing issues of mutual concern; Seeking … with up to 12 people on each Committee. Standing Committee Chairs shall be drawn from the user community. There shall be …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterOpinion 91-52
… questions under the Commerce Clause (US Const, art 1, §8, cl. 3); the Privileges and Immunities Clause (US Const, art IV, §2, cl. 1) and the Equal Protection Clause (US Const, 14th …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Comptroller DiNapoli Releases State Audits
… in September 2014, identified $694,227 in drug rebate and discount revenue that was not credited to the Department of … UHC remit to the department the $694,227 in rebate and discount revenue identified by the audit, and fully comply … including remitting $670,470 in additional drug rebate and discount revenue to the department. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… New York City Administration for Children's Services (ACS): Administration of Non-Competitive and … found ACS officials did not always comply with the Procurement Rules and document their justification for … State Education Department: Whispering Pines Preschool Inc., Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Opinion 88-32
… of the name, office, address, office phone number, and office hours of the town clerk. You have asked whether it is … newspaper stating the name, phone number, address and office hours of the town clerk. Initially, we note that there … in a newspaper stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Business Partners
… If you are an attorney, hearing officer or court reporter who takes part in a NYSLRS hearing proceeding, … in New York State and registered with the Office of Court Administration. Hearing Officers Impartial hearing … and are bound by the Comptroller’s regulations. Court Reporters All hearings are transcribed in …
https://www.osc.ny.gov/retirement/business-partnersOpinion 89-57
… requirements. 1971 Opns St Comp No. 71-76, unreported is superseded. This is in reply to your letter asking whether a village, without … bidding, may contract with the town in which the village is located for the town to repair and improve certain village … bidding may contract with the town in which the village is located for the town to repair and improve certain village …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 92-15
… but the county should have no additional liability for medical expenses. 1978 Opns St Comp No. 79-571, unreported is … 207-c(1) also provides that the county is liable for all medical treatment and hospital care necessitated by reason of … to the deputy sheriff and to pay the deputy sheriff's medical expenses (see General Municipal Law, §207-c[1]; …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 98-4
… discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2002-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 55 NY2d 915, 449 NYS2d 27; DuBois v Village of New Paltz , 35 NY2d 617, 364 NYS2d 506). Further, we have concluded that … purposes does not change the tax base on which the town's share of costs is charged (see, e.g., Opn No. 94-10, supra …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15State Agencies Bulletin No. 563
… Brockport Fund 827 SUC Buffalo Fund 828 SUC Cortland Fund 829 Fredonia Coll Foundation 830 SUC Geneseo Fund 831 SUC New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Federal) and Debt Service Funds. When one agency incurs an expense for another agency from one of their governmental … transactions using the same account codes. See Section 1 – Accounts Payable Journal Vouchers & General Ledger Journal … Some examples of Hybrid journal entries are: Record an expense in an operating fund of one agency and a revenue in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesX.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… Units of the Office of the State Comptroller’s (OSC) record retention requirements related to vendor registration … Business Units of the Office of the State Comptrollers OSC record retention requirements related to vendor registration …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsState Comptroller Thomas P. DiNapoli Statement on Attorney General's Report on Governor
This is a sad day for New York The Attorney Generals report documents unacceptable workplace behavior in the Executive Chamber at the highest level of state leadership
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-thomas-p-dinapoli-statement-attorney-generals-report-governorTeacher Days Worked Calculator
… Calculator to determine the total number of days worked in an academic year (9/1-6/30), particularly if the employee … then select Calculate . (Repeat this process for any break in service during the academic year.) To calculate the total … calculator to determine the total number of days worked in an academic year 91630 particularly if the employee worked …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculator