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VI.3.A Overview – VI. Budgets
… by various State statutes, depending on the type of transfer being performed. State Statutes State Finance Law … movement of budget authority for the State University of New York (SUNY) appropriations. Education Law Article 125, … Type Guidance: On the Budget Header tab of all Budget Transfer and Interunit Budget Transfers, the Budget Entry …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewPublic Authorities – 2023 Financial Condition Report
… local governments. New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some cases, taxes. Public authorities are generally … through their revenue-generating activities; however, in some cases, governmental financial assistance and support …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesCity of Yonkers – Budget Review (B6-15-15)
… 2015-16 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to … City of Yonkers Budget Review B61515 …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Newark Valley Central School District – Procurement (2022M-60)
… prices to the awarded contract prices and overpaid for cleaning supplies by $1,532. As a result of our audit, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60DiNapoli: State Financial Condition Improving
… as intended. The budget also includes billions of dollars in new debt and lump sum appropriations for the Executive and … has received or expects to receive more than $6 billion from more than a dozen legal settlements. The Enacted Budget … for state-supported borrowing – an increase of 6.4 percent from previously authorized levels, and approximately 40 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingControls Over Cash Advance Accounts
… To determine whether the Workers' Compensation Board (WCB) has adequate controls over the cash advance accounts it … Treasury to a local bank account for use by the agency. WCB was authorized to have two advance accounts with a total … other than check number in the electronic check register. WCB personnel stated they had no documentation for these …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsState Agencies Bulletin No. 1473
… of United University Professions (UUP) Bargaining Unit 68 DRP reductions Affected Employees Employees whose balance … of United University Professions (UUP) Bargaining Unit 68 DRP reductions is less than zero (0) in one or more record … the United University Professions (UUP) Bargaining Unit 68 Deficit Reduction Plan (DRP) created pursuant to Section 7 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficitPreferred Source Contracting (Follow-Up)
… included in our initial audit report, Preferred Source Contracting (Report 2014-S - 77 ). Background New York … Services/State Education Department: Preferred Source Contracting (2014-S-77) … included in our initial audit report Preferred Source Contracting Report 2014S77 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followState Comptroller DiNapoli Releases Municipal Audits
… but were not limited to, gift cards, clothing, drones and video games. The disbursements also included $10,853 for one …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsPublic Safety Overtime
… overtime, Regulation 315.5 of the New York Codes, Rules and Regulations (NYCRR) has been established to help employers determine what overtime is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a public entity, and meets other requirements, is pensionable and needs to be …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeTown and County Special Districts and Town Improvements
… Town and County Special Districts and Town Sewer, Drainage and Water Improvements Towns and counties proposing to issue … Town and County Special Districts and Town Sewer Drainage and Water Improvements …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsUpdate Vendor Information and Access
… to do so online 24/7 through the Vendor Self-Service Portal or manually by mailing in forms AC-3326-S or … or Update Locations We added a new feature in the Vendor Portal in SFS to make it easier for you to specify how you … ACH. Log in Don't have an account? Update Address and Contact Information Maintain address and contact information …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessTown of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… [read complete report – pdf] Audit Objective Did the Town of Newcomb (Town) Supervisor (Supervisor) maintain complete … for cash and investments and no liability accounts as of December 31, 2024. However, the balance sheets for these … incurred by the Town or properly allocated to each of the operating funds in 2024, which resulted in the …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Opinion 88-40
… (change in fiscal years) GENERAL MUNICIPAL LAW, §119-o(2)(a), (c),(h): (1) The respective governing boards of … for delegation of that responsibility to other officers. (2) If a municipal cooperation agreement provides that moneys … for changing the fiscal year of the village from March 1st to June 1st. General Municipal Law, §119-o(1) authorizes …
https://www.osc.ny.gov/legal-opinions/opinion-88-40X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… payment vendor IDs. The use of a single payment vendor ID is limited to programs with a singular purpose, where … a very short duration. When using a single payment vendor ID, agencies are required to maintain detailed information … Each voucher processed using a single payment vendor ID must indicate if the payment is tax reportable. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… New York state has a new savings plan, called the New York Achieving a Better Life … New York state has a new savings plan called the New York Achieving a Better Life Experience NY ABLE program …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Authority (MTA)—Bridges & Tunnels (B&T), MTA Bus Company (MTA Bus), and New York City Transit-Department of Buses (Transit Bus)—identified the potential damage to its transportation … Metropolitan Transportation AuthorityBridges Tunnels MTA Bus Company and New York City TransitDepartment of …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Agencies Bulletin No. 685
… (DCS) to establish a new payroll bargaining unit code, BU 91. This change is implemented purely for administrative … Unit ( see attachment ). Payroll Bargaining Unit Code 91 has been established for the attached list of … The Payroll Bargaining Unit Code will be Bargaining Unit 91 ( Security Supervisors NA ). The Union Code will remain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleResponsiveness to Noise Complaints Related to Construction Projects
… on the community. Increase the level of review of AHV renewal requests to ensure they are appropriately vetted …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Purpose The objective of this audit was to assess the Division of Housing and Community Renewal’s … housing in New York State. HTFC provides loans and grants to finance the construction, development, revitalization, and … Public Housing Modernization Program provides grants to public housing authorities to be used for major repairs, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housing