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Opinion 94-22
… or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments … improvement district is based on a district plan prepared in accordance with General Municipal Law, §980-d. The plan … the district will be imposed upon benefited real property in proportion to the benefit received, to defray the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Department of Economic Development properly certified and recertified Minority- and Women-Owned Business Enterprises (MWBEs) and processed agencies’ annual MWBE goal plans and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programOpinion 94-30
… that bear on the issues discussed in the opinion. [edited for publication] COUNTY CLERK -- Fees (amount of index fees … the CPLR required a county clerk to collect a fee of $100 for the assignment of an index number to an action pending in … omnibus revenue bill enacted to balance the State budget for fiscal year 1990-91 and increased general fund revenues …
https://www.osc.ny.gov/legal-opinions/opinion-94-30State Comptroller DiNapoli Releases State Audits
… to weaknesses in the monitoring of bank accounts, which increase the risk that college personnel could conduct …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Olean City School District – Reserve Funds (Cattaraugus County) The board and district officials … established the district’s nine general fund reserve funds totaling $10.9 million but did not use the reserve funds and could not demonstrate that $8 million held in seven …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Determination of Residency for Tuition Purposes
… that campuses are making accurate residency determinations for students and thus charging the correct tuition rates. The … staff. Of the 64 institutions, 28 offer graduate programs. For fiscal year 2020-21, SUNY had an overall budget of $11.9 … As stated in SUNY Policy 7810: Residency, Establishment of for Tuition Purposes (Residency Policy), each campus is …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - … into. The accounting for revenue leases is included in Section 4.O – Intangible Right-to-use Assets of this … policy for recording Federal grant revenues is included in Section 4.C - Federal Grant Accruals of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsDiNapoli: MTA Budget Continues to Face Serious Risks
… its capital needs, leaving a smaller share of revenue for other priorities and hindering budget flexibility during … MTA can change the way it does business and reduce costs, for example, riders could be saddled with even higher fares … reach 22.5 percent by 2023 after averaging 16.1 percent for the past decade. Last year, the state approved new …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksCUNY Bulletin No. CU-686
… allowance increases effective 12/18/2018 and 12/18/2019. In addition, a memorandum dated April 1, 2020 from Carmelo … payment. Effective Date(s) The payments will be effective in the Institution Pay Period 6C, paychecks dated 06/18/2020. … Eligibility Criteria: June 2020 payment Employees in the CUNY campus security titles listed below who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-686-cuny-june-2020-uniform-allowance-payment-and-retroactiveState Agencies Bulletin No. 2289
… Clothing Allowance. Affected Employees: All employees in the Administrative Services Unit (ASU) – BU02 represented … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/12/2024, or … dated 12/18/2024. Eligibility Criteria: Employees in Bargaining Unit 02 on 10/01/2024 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2289-2024-csea-work-related-clothing-allowance-asu-employees-representedCUNY Bulletin No. CU-454
… a participant chooses to elect other than the full year (26 pay periods), the agency must enter the total amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-454-2013-united-way-cuny-campaignCUNY Bulletin No. CU-558
… Purpose To provide instructions for processing payroll deductions for … 2017 Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 is available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-558-2017-cuny-charitable-campaignCUNY Bulletin No. CU-519
… Purpose To provide instructions for processing payroll deductions for the 2016 CUNY Charitable Campaign Deduction Code 897 . … All employees Effective Date(s) Payroll deductions for the 2016 CUNY Charitable Campaign will begin in paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-519-2016-cuny-charitable-campaignThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… information technology (IT) equipment being unaccounted for, and the agency destroys new and barely used devices … ITS was created in 2012 to centralize IT services for state executive agencies. In addition to overseeing the … IT services and purchasing and maintaining equipment for state employees, ITS is responsible for keeping an …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … more than $5.2 million residing in the debt service fund for debt service expenditures and inappropriately transferred … unrestricted fund balance to exceed the statutory limit for the past three fiscal years by amounts ranging from 1 to …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Unified Court System Bulletin No. UCS-193
… 1 Lag 03/28/13 04/24/13 Background Section 37 of the Judiciary Law provides for the payment of annual … 03/29/13 (Administration). This will give agencies time to correct employees’ records, if necessary, prior to the … using the Action/Reason code of PAY/CSL (Pay Rate Change/Correct Salary). Service Increments Increment Code 0001 : OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-193-april-2013-service-increments-longevity-payments-and-longevityState Agencies Bulletin No. 2232
… NYSHIP enrollees. These monies will not be added to base salary, are not subject to salary increases, and are not pensionable. Effective Dates: OSC will … Revenue Service Publication 957, OSC will be reporting retroactive payments made to individuals who have filed for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2232-public-employees-federation-pef-2024-dental-stipendCUNY Bulletin No. CU-602
… a waiver of the suspense period or an election date change for an employee that has prior service with a qualified … been updated to include additional information required for OSC’s audit and approval. Effective Date Immediately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesState Agencies Bulletin No. 1182
To inform agencies of the timeline for processing taxable expense files from SFS
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payservCity of Troy – Budget Review (B5-16-15)
… and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City's general fund for the years ending December 31, 1993, 1994 and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15