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Opinion 93-8
… the new rate. You have asked whether a variable rate bond or note issued pursuant to Local Finance Law, §54.90 may … Code affects the yield received by the holder of the bond or note. Section 54.90 of the Local Finance Law … Law, §54.90 allows the interest rate payable under a bond or note issued in accordance with that section to vary …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Comptroller DiNapoli: Positive Financial Indicators in Middletown
… conditions and positive budget trends have created a healthy outlook for the city of Middletown, according to a … conditions and positive budget trends have created a healthy outlook for the city of Middletown according to a …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… or arrange for completing the contract should the original contractor default. In the event of a contractor default and surety takeover of a contract, as … New York State Vendor File information for the defaulted contractor to route future payments under the contract to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversIX.9.C Transfer Procedure – IX. Federal Grants
… setup under the project(s) – should the agency need a new activity code set up under a project they should establish the new activity via the Project Guide in SFS. See Chapter XIX, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureXI-A.2 Purchase Requisitions – XI-A. Purchasing
… agency contracts. The requisition serves as the funding reservation to pre-encumber funds and reduce the agency’s … balance. All procurement contract types that require funds reservation prior to establishing an obligation will require … please refer to Chapter XI, Section 2.C - Contract Funds Reservation of this Guide. Bulkload Agencies Agencies will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… also dictates the account code to use when recording repayments. The loan status can be found on the NYAR0473 and … Authority Non Bond Related Due from Public Authorities Repayments When a repayment is received for an ALR, a Direct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to notice $4,600 in … shows that library officials did not adequately protect public money,” said DiNapoli. “Residents should never have to … that from July 1, 2011 through Sept. 30, 2012, the public library’s board did not provide adequate oversight of …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsTransformation of the MTA
… period from January 2017 through October 2022. About the Program In April 2019, the New York State Legislature enacted … and selecting individuals to fill the positions, or “Lift & Shift,” a process where employees are assigned by …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaCollege Readiness (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report College Readiness Report 2021N1
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followManagement of Unexpected Delays and Events During Winter 2017-18
… passengers on its ten branches and the City Terminal Zone. The LIRR’s Mission Statement states, in part, “We, the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Capital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans and … April 1, 2012 through December 23, 2015. Background The Ogdensburg Bridge and Port Authority (Authority), created in … and commerce facilities in the State’s North Country: the Ogdensburg-Prescott International Bridge (Bridge); the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceLicensing and Monitoring of Proprietary Schools
… technology, and English as a second language. The New York State Education Law (Law) requires all … 34 English as a Second Language schools – operating in New York State. For both initial (two-year) and renewal …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsPsychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2014. About the Program Parsons is a New York City-based for-profit organization authorized by SED … discontinued at the end of the 2012-13 fiscal year. The New York City Department of Education (DOE) refers students …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableState Agencies Bulletin No. 1906
… Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) are … Job Change Requests > Job Action Requests Select the New Posn button. Action – Posn Chg (Position Change) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022State Agencies Bulletin No. 2127
… Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) are … Job Change Requests > Job Action Requests Select the New Posn button. Action – Posn Chg (Position Change) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024State Agencies Bulletin No. 2013
… Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) are … Job Change Requests > Job Action Requests Select the New Posn button. Action – Posn Chg (Position Change) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023State Agencies Bulletin No. 2214
… Purpose: The purpose of this bulletin is to inform agencies of the … for reporting Line Number changes and to explain how chart field strings will be charged for the fiscal year … The purpose of this bulletin is to inform agencies of the procedures for reporting Line …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… West Sparta Independent Volunteer Fire Department Company Number 1, Inc. (Department) Board of Directors (Board) … spreadsheet, along with a copy of the Department’s monthly bank statements, to an accountant (her son) who prepared the Department’s bank reconciliations and filed the Department’s annual U.S. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… Section 1 of the State Constitution and the Office of the New York State Comptroller (OSC) authority as set forth in Section 2854 of the New York State Education Law, as amended by Chapter 56 of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Cincinnatus Fire Department – Financial Management (2025M-91)
… Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91