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State Agencies Bulletin No. 516
… Purpose To explain the procedures for processing the Work Related Clothing Allowance and the Uniform Maintenance Allowance payments. Affected … To explain the procedures for processing the Work Related Clothing Allowance and the Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03Travel Advisory No. 11
… types: Due to State Offset Due to State Adjustment XIII.10 Refunds Owed to the State by an Employee Updated to … employee use in the Travel and Expense Module in SFS XIII.10.D Refunds Owed to the State by an Employee - Using a Due … Payments in SFS - Expense Types Chapter XIII, Section 10 – Refunds Owed to the State by an Employee Chapter XIII, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsOpinion 88-15
… insurance company) GENERAL MUNICIPAL LAW, §§800(3), 801: A village trustee who is also the comptroller of an insurance … from that company and the school district attorney had any of the powers or duties listed in General Municipal … 1988 John F. Forner, III, Esq., Attorney for Menands Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), … Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Calculating Days Worked – Legacy Reporting
… employers in that they have employees who may work 12 months or ten months a year. Full-time, 12-month employees should be … ten-month employees. Full-Time Employees Paid Over Ten Months In certain situations, ten-month employee salaries are …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… The city of Albany’s economy has been stabilized by state government and new industries, but is troubled by high poverty and a reduced tax base due to a large number … tax-exempt properties, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… of federal trade policy choices on their businesses and households. “New York City is one of the country’s … Asia is the nation’s largest partner at over 25% of total import value ($747.2 billion). Canada was also estimated to provide more than 16% of the total import value to the metropolitan area within New York state. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… claimed on NYL’s CFR for the three fiscal years ended June 30, 2014. Background NYL is a New York-based not-for-profit … June 30, 2014, NYL was a member of the eight-member Young Adult Institute Network (Network), which also included the Young Adult Institute (YAI) and MSA. The relationships among the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualHudson City School District – Audit Follow-Up (2010M-142-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of July 31, 2013, in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… in conjunction with the New York State Police, for their hard work to bring this fraud to light,” said Mills . “It is important to public trust to know that their hard earned money is not being squandered. We will work to …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… on expenses claimed on Kennedy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses … ages of three and five years. During the 2013-14 school year, Kennedy served about 345 students. The New York City …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were properly … the costs reported by the John A Coleman School Coleman on its Consolidated Fiscal Reports CFRs were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered the expenses reported on ARC … including costs, reported by Arc Erie on the annual CFR that it submits to SED. Costs reported on the CFR must comply fully with the guidelines in SED’s RCM …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualCity of Glen Cove -- Budget Review (B17-7-12)
… review issued in October 2016. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 … City of Glen Cove Budget Review B17712 …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12State Comptroller DiNapoli Releases Audits
… of Agriculture and Markets: Oversight of Industrial Hemp (2018-S-32) The department’s program has rapidly expanded opportunities for industrial hemp production in the state. However, the department does …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… such as a higher standard deduction and increased child tax credit, that alleviated the federal tax burden for … in occupations, such as wait staff, bartenders, personal care workers, delivery drivers and hotel staff, that … childcare, the nonrefundable credit as a share of these expenses was increased for those with incomes less than …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesUnified Court System Bulletin No. UCS-163
… Compensation Disability Leave ( WDL ) or on paid or unpaid Military Leave Stipend ( MLS ) or Military Training Stipend ( MTS ). Uniform Allowance Payments … will be deducted from both the regular and the separate checks. Control-D Reports Control-D report NPAY771 will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental … 1,655,366 1,076,376 13,175,487 9,362,405 9,623,472 34,893,106 Total liabilities and fund balances $9,408,550 … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Queens Centers for Progress – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Queens Centers for Progress (QCP) on its Consolidated Fiscal … To determine whether the costs reported by Queens Centers for Progress QCP on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up) (2018-F-13) An initial audit … checks on unlicensed employees of Nursing Homes, Adult Care Facilities and Home Health Care providers. However, auditors identified 24 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0