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State Agencies Bulletin No. 2164
… agencies of the 2023 year end processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background: To maintain the efficiency of AC-230 processing and ensure accuracy of W-2 reporting for 2023, agencies must submit AC-230s to OSC in accordance with the processing schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… of planned savings initiatives ($315 million). By FY 2025, the city will still incur more than $1 billion in … city’s expired labor contracts remains a question in the near future. Coupled with a target of $1 billion in labor … spending risks still exceed $600 million in FY 2023, and near $1 billion in FY 2025. In order to achieve long-term …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingState Agencies Bulletin No. 1682
… Purpose To inform agency payroll officers of the new procedure for how OSC will handle current year Social Security and/or Medicare (FICA) tax deficiencies for … Background Employees who have taxable income subject to Social Security and Medicare taxes must have the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactOpinion 92-33
… and no referendum pursuant to Town Law, §64(14)(a) is required. The town may not adopt a local law increasing … $50,000 (L 1983, ch 191). The cost of these expenditures is a charge against the real property within the park … to mandatory referendum. The amount so appropriated is a town-wide charge unless otherwise provided by law (see …
https://www.osc.ny.gov/legal-opinions/opinion-92-33DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… New York City’s full-time government workforce is expected to increase for the first-time year-over-year … today by State Comptroller Thomas P. DiNapoli. The city is projected to end the 2024 Fiscal Year (FY) in June with at … through the same period in FY 2021. While overtime growth is mostly driven by uniform agencies, others like the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… The New York Daily News published an op-ed from New York State Comptroller … The New York Daily News published an oped from New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadPart ZZ of Chapter 56 of the Laws of 2020
Part ZZ of Chapter 56 of the Laws of 2020
https://www.osc.ny.gov/files/local-government/data/pdf/part-zz-chapter-56.pdfState Comptroller DiNapoli Releases Audits
… of Addiction Services and Supports (OASAS): Oversight of Drug Disposal (2018-S-64) Overall, OASAS addiction treatment … of the sampled providers had effective controls over the drug disposal process, which followed the regulations and … each month’s tax liability. Auditors found the department does not review distributors’ existing collateral security …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsPearl River Fire District – Purchasing (2016M-407)
… District is a district corporation of the State, distinct and separate from the Town of Orangetown in Rockland County. The District is governed by an elected … officials involved in the procurement process comply with the purchasing policy by obtaining the required written …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Opinion 95-21
… on its own motion, and must, upon the filing of a proper petition, initiate a proceeding to consolidate two or more … or whether such a proceeding may be initiated only upon petition. Town Law, §206 authorizes towns to consolidate two … 20 days after the date of filing with the town clerk of a petition ... shall , adopt a resolution calling a public …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Hudson Valley Community College – Tuition and Fees (2016M-348)
… 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is governed by a 10-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Rochester Career Mentoring Charter School – Procurement (2016M-406)
… our audit was to review the School’s procurement practices for the period July 1, 2014 through July 29, 2016. Background … not established adequate written policies or procedures for procuring services. School officials did not always seek … the procurement of services and prescribing methods for soliciting competition. Seek competition and obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Hammondsport Central School District – Nonresident Tuition (2016M-248)
… 2016. Background The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the … which operates one school with approximately 500 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248I.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… SYSTEM HELP DESK The SFS Help Desk is the central point-of-contact for system-related questions and problems of a technical nature for SFS users. The SFS Help Desk will provide first-call, timely resolution of system problems and manage issue escalation. The SFS Help …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationV.3.E Programs – V. Chart of Accounts (COA) Governance
… can be found in the COA Handbook on the SFS Program website. There are two Statewide Reporting Trees on the SFS Program website: one to capture the budgetary basis of Program … (RPT_SW_PRGM). Both trees can be found on the SFS Program website and are organized as follows: BUDGETARY BASIS PROGRAM …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsOpinion 91-7
… entered into with the fire district, rather than the town. March 27, 1991 James L. Sapienza, Esq., Village Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Comptroller DiNapoli Releases State Audits
… of audits at 12 state agencies focusing specifically on their 2011-2012 Internal Control Certifications submitted … of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An … effectively communicated these procedures to the campuses. Tests at seven campuses and system administration, however, …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsSullivan County – Time and Attendance (2017M-55)
… 2015 through October 25, 2016. Background Sullivan County is located in the southeastern part of New York State and has a population of approximately 77,500. The District is governed by an elected nine-member County Legislature. …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Walden Fire District – Disbursements (2014M-184)
… the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. … Board of Fire Commissioners. The general fund budget for 2013 totaled approximately $860,000. Key Findings The District did not have procedures for disbursements. The Board did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board … Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016m