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City of Yonkers – Budget Review (B25-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6VI.5 Project Budgets – VI. Budgets
… The Projects module is used to collect financial transactions associated to a project. The Projects module, along with the Commitment … the amount of expenditures that can be charged and posted to project budgets. State agencies prepare, approve and post … The Projects module is used to collect financial transactions associated with State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… Background The West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 residents. The … budget appropriations. This occurred primarily because in 2008 and 2009 the District received unexpected insurance … December 31, 2013. District officials created this reserve in the late 1990s to fund future costs of new vehicles. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Comptroller DiNapoli Releases School Audits
… District and the Penn Yan Central School District . “In an era of limited resources and increased accountability, … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Contract Advisory No. 7
… revenue, construction, grants, etc. in the SFS is composed of the agency’s Business Unit (5 alphanumeric characters), … These three values are separated and identified by use of a hyphen (-) between the values. The Contract ID must … %,#,@,*,>, etc.) should not be used in any other part of the Contract ID. When creating the Contract Number …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderDisaster Recovery Planning
… be done in late 2018. Key Recommendations Finalize the NYS Disaster Recovery Project: Disaster Recovery Draft Plan … NIST, and other relevant guidance. Ensure the finalized NYS Disaster Recovery Project: Disaster Recovery Draft Plan … Services: Security and Effectiveness of Division of Criminal Justice Services’ Core Systems ( 2014-S-24 ) Office …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningNYS Common Retirement Fund Announces First Quarter Results
… The remaining Fund assets by allocation are invested in cash, bonds and mortgages (23.6 percent), private equity (8.3 …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsState Agencies Bulletin No. 516
… on Military Stipend as a result of the September 11, 2001 events may receive the payment immediately. 2004 - … provided the employee returns to the payroll by March 31, 2005. Eligible employees on Military Stipend as a result of … - Work Related Clothing Allowance (BU 03) The agency must report the Earn Code UA2 in the Time Entry page as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03VI.1.A Budgetary Chartstrings – VI. Budgets
… The Chart of Accounts (COA) is the foundation of the SFS and … The Chart of Accounts COA is the foundation of the SFS and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Agencies Bulletin No. 1852.1
… of this bulletin is to inform agencies of the procedures and provide instructions for reporting the taxable value of … ongoing COVID-19 pandemic, IRS (Internal Revenue Service) Notice 2021-07 provides temporary relief for employers and … October, 31, 2020 under certain circumstances, per IRS Notice 21-7. If an agency wishes to revise calculations per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedState Comptroller DiNapoli Releases Audits
… Drugs (Follow-Up) (2024-F-34) The New York State Health Insurance Program (NYSHIP) is administered by the … Service (Civil Service). The Empire Plan is the primary health insurance plan for NYSHIP, and Civil Service contracts … (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsOpinion 96-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … equal to the previous annual principal payment on the bond issue. The moneys would be accumulated for a future … Whether the fire district may include in future years budgets an …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Medicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… of Health (Department) and whether the Department is appropriately applying the administrative costs in … 31, 2015. Background The New York State Medicaid program is a federal, state, and locally funded program that provides … for nearly 5.2 million Medicaid enrollees. The Department is responsible for setting the monthly managed care premium …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumOpinion 91-16
… of calculating charges on the basis of an actual count of lines, "[d]isplay advertising shall be charged agate measurement, fourteen lines to each inch...". "Agate measurement" is a standard of … illustrations, maps, pictures, and varying arrangements of lines of unequal lengths, different styles or sizes of type …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 94-17
… or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services … may be relevied with the next annual real property tax in accordance with the procedures prescribed in General Municipal Law, §120-cc. You ask whether a city …
https://www.osc.ny.gov/legal-opinions/opinion-94-17State Comptroller DiNapoli Releases Municipal Audits
… to properly segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained … appropriate records and properly reported the condition of court and trust funds to the State Comptroller as prescribed … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-12
… agreement) MUNICIPAL COOPERATION -- Refuse and Garbage (joint refuse collection services) -- Competitive Bidding … a cooperative or contract basis, or for the provision of a joint service. A "joint service" is defined to mean the joint … for making contributions for retirement, social security, health insurance, workers' compensation and other similar …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… lacked some or all the recommended components, including how to access crisis support and recognizing warning signs … personnel are often the first to notice if a student is having mental health challenges, and they need effective … and communities. Unfortunately, my office has found much of this vital training is not taking place. School …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… New York State Comptroller Thomas P. DiNapoli, United States Attorney … stolen money is recouped,” said Thomas DiNapoli, New York State Comptroller. “The settlement announced today, as well as the related state prosecutions, hold Mr. Cecile and Ms. Murray … State Comptroller DiNapoli announced that Syracuse City …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… New York State Comptroller Thomas P. DiNapoli and Orange … with Orange County District Attorney Hoovler and the New Windsor Police that we were able to bring their crimes to … County IDA and at IDAs and similar institutions throughout New York State.” The investigation revealed that former IDA …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-million