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Elementary and Secondary Education – 2021 Financial Condition Report
… School Buildings Shut Down in the Last Quarter of the 2019-20 School Year, and Have … plans developed that summer and continuing to evolve based on school district experiences and capacity. New York’s …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationTown of Hempstead – Compensatory Time (2021M-64)
… (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance … comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64State Agencies Bulletin No. 1724
… Purpose To explain OSC and agency procedures for the use of the Leap Year Salary Calculation Affected Employees All … existing row on the Job Data page with an effective date of 03/28/2019 (Institution) and 04/04/2019 (Administration). The Action/Reason code of PAY/FAC (Factor Change) will be used. Additional Pay After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1724-leap-year-salary-calculation-fiscal-year-2019-2020SUNY Bulletin No. SU-284
… Purpose The purpose of this bulletin is to provide instructions for processing Discretionary Lump … using the Flat Rate method. Yonkers Flat Rate Withholding is 1.61135% for Yonkers residents and 0.50% for Yonkers … The purpose of this bulletin is to provide instructions for processing Discretionary Lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-284-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2019New York State Comptroller DiNapoli Statement on Federal Tax Reform
… "The House and Senate Republican tax plans are both profoundly bad … At the end of the day, the approach taken by both the House and Senate will hurt the very people Washington claims … The House and Senate Republican tax plans are both profoundly bad …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformElementary and Secondary Education – 2022 Financial Condition Report
… York school districts, an amount equal to 7.1 percent of State funding levels for the same period. New York State Ranks Highest in Nation in Per Pupil Spending For the … certified for free and reduced-price school meals based on household income, higher than the national average (52.1 …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationMedicaid – Federal Funding and New York
… program for low-income adults and children. Each state administers its own Medicaid program within federal … guidelines, and it is jointly funded by the federal and state governments. New York State requires localities to … access to information and assistance for older adults on long term services and supports. In the City, this program …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycChart of Accounts Query
Presents the account codes that are valid for Annual Financial Report AFR reporting by year
https://www.osc.ny.gov/local-government/required-reporting/chart-accounts-queryOperational Advisory No. 28
… in Production after Fiscal Year End (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to agencies … or payments made while the SFS was down for FYE processing are entered and posted correctly in SFS. To ensure that these …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… 2025 Understanding the Audit Area Counties are authorized to share some of their sales and use tax collections with … the Town. As a result, it is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Legal and Regulatory Authority To Do Business
… Online resources for state agencies researching a prospective …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessState Police Bulletin No. SP-193
… Inc. Affected Employees Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, … a change in dues for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-193-police-benevolent-association-pba-new-york-state-troopers-inc-duesSUNY Bulletin No. SU-268
… of 2018 implemented the agreement between the State of New York and UUP and provides for a Discretionary Lump Sum … subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-268-2018-uup-1-discretionary-lump-sum-paymentsOpinion 88-1
… purposes if the proceeds from the sale of the parcel are used by the village to purchase or lease a parking lot as … to convey unneeded real property, municipal lands which are impressed with a public trust may not be alienated … that lands held for the purpose of public parking are similarly impressed with a public trust and, therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… financial reports for the public and the Legislature in accordance with generally accepted accounting principles … updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial actions and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on … to July 2021. About the Program The New York State Office for the Aging (NYSOFA) helps New York residents aged 60 or …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… 1.6 percent of the budgets failed to pass on the first vote, according to a report released today by State … budgets that were voted on, only 11 failed on the first vote, compared to the 12 defeats from last year. Seven of the … in 2019-20. Of these, four were defeated on the first vote, highlighting the risk that school districts take on …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Comptroller's Oversight of State Contracts
… Comptroller DiNapoli Ensures State Procurements Provide the Highest Value to New Yorkers For more than a century, the Comptroller’s Office has conducted independent, pre-review of State and limited Public Authority contacts, adding … For more than a century the Comptrollers Office has conducted independent prereview …
https://www.osc.ny.gov/state-agencies/contracts/oversight