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XVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for … and expense reports against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewOpinion 95-19
… previously paid) CITIES -- Powers and Duties (authority to issue bonds to prepay certain employer retirement contributions which … 606, 268 NYS2d 564; cf . Cherey v City of Long Beach , 282 NY 382 at 390). Accordingly, it is our opinion that a city …
https://www.osc.ny.gov/legal-opinions/opinion-95-19State Agencies Bulletin No. 1308
… Purpose To inform agencies of action required to ensure that payroll … charges are properly transmitted to SFS and posted to the General Ledger. Payroll representatives not directly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideState Agencies Bulletin No. 1393
… Purpose To inform agencies of actions required to ensure that payroll … charges are properly transmitted to SFS and posted to the General Ledger. Payroll representatives not directly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1393-updates-account-codes-attached-payserv-position-pools-sfs-statewideState Agencies Bulletin No. 1239
… Purpose To inform agencies of actions required to ensure that payroll earnings charges are properly transmitted to the Statewide Financial System (SFS) and posted to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1239-updates-account-codes-attached-position-pools-sfs-fiscal-year-endState Agencies Bulletin No. 560
… departed from the scheduled work station, is considered to have worked a minimum of one-half day for the purpose of … An employee eligible for Recall Overtime may or may not be on Standby. An employee who is on Standby and is recalled to … : To be eligible for the Recall provision, employees must have completed their normal shift and left the work site when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andStreet Construction-Related Permits (2020-N-6)
To determine whether the New York City Department of Transportation (DOT) ensures that all street construction permittees have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n6.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdfHomeownership Rates in New York
In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent nationally.
https://www.osc.ny.gov/files/reports/pdf/homeownership-rates-in-ny.pdfOffice Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfXV.11 Journal/Revenue Transfers – XV. End of Year
… SFS blackout period. All journal/revenue transfers should have obligation and accounting dates that are no later than …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersIII.2 SFS Policies – III. Statewide Financial System (SFS)
… The Constitution of the State of New York Article 5 Section 1 states that “The State Comptroller shall be required: To audit all vouchers before payment and all official accounts; To audit the accrual and collection of all revenues and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesOpinion 88-8
… This opinion represents the views of the Office of the State Comptroller at the time … §802 apply. Abstention from voting on matters relating to the contracts between the district and his company would …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Travel Advisory No. 18
… Values for Processing Payments in SFS Reference : Guide to Financial Operations: Chapter XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance : The Office of the State Comptroller updated the following in …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsTravel Advisory No. 16
… Values for Processing Payments in SFS Reference : Guide to Financial Operations: Chapter XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance : The Office of the State Comptroller updated the following in …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsAccidental Death Benefit Extender
… (Abbate) / S.6313 (Gounardes) – Extends the period of time to 5 years within which to file an application for an Accidental Death Benefit after … Memo Bill Text Status … Extends the period of time to 5 years within which to file an application for an …
https://www.osc.ny.gov/legislation/accidental-death-benefit-extenderCattaraugus County – Court and Trust Funds (2014M-85)
… Purpose of Review The purpose of our review was to examine the County’s controls to safeguard and account for court and trust funds for the …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Opinion 93-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … has already been financed from fund balance, no moneys have actually been paid to the Retirement Systems. Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic effects of the pandemic and the long road back to normal. Today, in releasing its preliminary 2022 budget, the city took important steps to address the uncertain future. “The FY 2022 budget revised …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetState Agencies Bulletin No. 881
… Purpose To provide procedures to process the lump sum payment for Special Assignment to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/881-2009-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain