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State Agencies Bulletin No. 2361
… exchange processing when SFS becomes available. Reversal funds will not be available to process a Report of Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2361-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsMexico Academy Central School District – Procurement (2023M-75)
… professional services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75State Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… These facilities provide housing, meals and personal care for individuals who need help with daily activities. All … emergency shelter plans or the presence of mold, mice or bed bugs. Delayed Inspections The audit found DOH failed to … after being cited; and A half-empty vodka bottle in a medical room and marijuana paraphernalia in an …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsWorcester Central School District - Fund Balance Management (2022M-75)
… the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund … appropriations from 2016-17 through 2020-21 by an average of $943,000, or 8 percent. District officials budgeted for … maintained. Key Recommendations Use reasonable estimates when developing the budget. Comply with the statutory fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… capacity and the lingering threat of federal funding cuts cloud the horizon. Yet, there are no plans to add to our …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansOpinion 2006-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the salary of an elected town officer, other than a town justice, during a term of office by local law subject to … since local laws must be consistent with the Constitution (NY Const, art. IX, §2; Municipal Home Rule Law §10), it is …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5State Comptroller DiNapoli Releases Municipal Audits
… Town of Crawford – Town Clerk (Orange County) The former clerk did … parties in a timely and accurate manner. As a result of the audit and investigation, the former clerk pleaded … unreliable because the time clock was set to an incorrect date. In addition, the board did not adopt policies or …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsSauquoit Valley Central School District - Procurement (2019M-228)
… (RFP) process or solicit quotes to seek competition when procuring professional services. Obtain verbal and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… August 2022 PDF Version The agriculture industry supports jobs and communities … State’s agricultural receipts came from crops grown for animal feed in 2020. 1 According to the New York State …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesOpinion 88-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which … of a combination of goods and professional services is Matter of Burroughs Corp. v New York State Higher Education …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 2003-2
… from Charles D. Cook, State Senator, dated July 6, 1988, re S. 7865-A / A. 10196-A; letter to Evan A. Davis from Paul D. Tonko, Member of Assembly, dated July 1, 1988, re Assembly Bill 10196A; memorandum to Evan A. Davis, Counsel … to the Office of Rural Affairs, dated June 30, 1988, re: S. 7865-A). There is nothing in the legislative history …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… continue after a new executive order issued by President Trump. “The possible policy changes in Washington could lead to delays or cuts to the remaining IRA funds and tax credits,” DiNapoli said. “Given the strong interest in … farmers, and nonprofits, preserving the IRA’s grant and tax credit programs should be a priority. If the programs are …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee expenses … are reimbursed via payroll. Tuition reimbursement to a State employee will be processed by the Governor’s Office … of Employee Relations (GOER) through a single pay voucher in the Accounts Payable module of the SFS. Refer to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewHamilton Central School District – Procurement (2020M-168)
… (District) officials sought competition for the purchase of goods and services not subject to competitive bidding. Key … officials did not always seek competition for the purchase of goods and services not subject to competitive bidding, as … issue requests for proposals (RFPs) to solicit competition when seeking professional services. Obtain verbal and written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Local Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available … a quarterly basis for 5 years after the original release date. Data for individual local governments and school …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesOperational Advisory No. 9
… Subject : Current Year Escheatment Guidance : Guidance: State checks … year 2023 will be escheated according to the following schedule: CHECK TYPE CHECK TYPE DESCRIPTION DATE OF … and Escheatment of 2023 Uncashed NYS Payroll Checks . … Current Year Escheatment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentDiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… that Washington Square’s waiting list, created by lottery in 2004, contained no addresses for most of the first … the management company to use the postcards picked in the lottery to determine applicant’s addresses but that the cards … Prospective Mitchell-Lama tenants can apply by entering a lottery as developments periodically reopen their waiting …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skippedUnified Court System Bulletin No. UCS-184
… Employees in Bargaining Unit G9 represented by The Ninth Judicial District Court Employees Association and employees … August 1, 2012 OSC Actions At the request of The Ninth Judicial District Court Employees Association and DC37 Court, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeNYSLRS Regulation 315.4 for Elected and Appointed Officials
This session will cover the reporting requirements under Regulation 315.4 for elected and appointed officials who are members of the New York State and Local Retirement System (NYSLRS). We will discuss what is required for elected and appointed officials, and employers.
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-regulation-reporting-030123.pdfTransportation – 2023 Financial Condition Report
… The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 2.6 percent in 2022. In 2022, 57.9 percent of the State’s highway lane miles were rated good to excellent, a 1.1 percentage …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportation