Search
City of Yonkers – Budget Review (B23-6-6)
… current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2023-24 and the related …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Dutchess County – County Bridge Maintenance (S9-13-5)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 796 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Compliance With Special Education Requirements – Evaluations (Follow-Up)
… City Department of Education (DOE) – the nation’s largest school system – served approximately 900,000 students at its more than 1,500 elementary, middle, and high schools (excludes charter schools/students) and provided … of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated … (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … To determine whether the costs submitted by The Kelberman Center Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… profit corporation that operates under the Downtown Ithaca Alliance (DIA) and is charged with the revitalization, …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252City of Yonkers – Budget Review (B22-6-6)
… which impact the City of Yonkers' financial condition in the current and future years. Background The Office of the … year 2022-23 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2022-23 fiscal year. Tax certiorari is the legal …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Town’s sewer and water districts for the period … Town of Black Brook Financial Condition of Sewer and Water Districts 2012M216 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Comptroller DiNapoli Releases Audits
… Long Island Rail Road - Utilization of the Arch Street Yard and Shop Facility (2016-S-78) Auditors found the … Education Department (SED): The New Interdisciplinary School (NIS), Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Selected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient controls … was July 1, 2013 through May 31, 2016. Background The New York City Department of Finance (DOF) is responsible for … 1.05 million properties each year. Property in New York City is divided into four different classes, each …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… Wall Street’s 2022 average bonus paid to securities employees … and fear of a recession led to significantly less profits on Wall Street after a record year in 2021. As a result, … bonuses were expected to fall as several factors weighed on the securities’ industry profitability in 2022,” DiNapoli …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsDiNapoli: Federal Actions Threaten New York's Farms and Food Production
… Thomas P. DiNapoli. These challenges could diminish farm production, squeeze profits, and lead to higher prices for … and we need policies that strengthen, not undermine their production and that lower, not drive up, prices in the … of fertilizer. Increased uncertainty around markets and production costs makes it tougher for farmers to plan for …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-federal-actions-threaten-new-yorks-farms-and-food-productionIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) represents a … Pursuant to 98 of the State Finance Law the State Comptroller shall invest and keep …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsSUNY Bulletin No. SU-210
… agency instructions. Affected Employees SUNY employees in 21P and CAL positions Effective Date(s) Effective … 09/24/14 for CAL employees Eligibility Criteria Employees in 21P positions as of 08/14/14 and CAL positions as of … for Pay Period 11L, OSC will automatically insert a row on the Contract Pay page for the 2014-2015 semesters …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-210-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-224
… Information Agencies must review the employee’s Federal, State and Local tax data records and verify that the marital …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-224-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-240
… Information Agencies must review the employee’s Federal, State and Local tax data pages and verify that the marital …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-240-restoration-contract-pay-and-additional-pay-suny-21pState Agencies Bulletin No. 330
… To provide information regarding additional eligibility criteria and procedures Affected Employees Employees in … and 61 Effective Date Immediately Additional Eligibility Criteria In accordance with GOER memorandums dated June 19 & … (PGP) for an employee who is now eligible under the new criteria is decreased proportionately relative to the time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/330-additional-eligibility-criteria-and-information-regarding-2002Opinion 95-26
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Whether the LawrenceCedarhurst Volunteer and Exempt Firemens …
https://www.osc.ny.gov/legal-opinions/opinion-95-26XII.6.A Paying Another State Agency – XII. Expenditures
… Units how to process vouchers to another Business Unit in the Statewide Financial System (SFS). Payments from one Business Unit to another require the use of the Special Use Vendor IDs called Interagency Vendor IDs. The … Units how to process vouchers to another Business Unit in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyState Agencies Bulletin No. 1753
… To inform agencies of OSC’s automatic processing of the new Pre-Shift Briefing calculation and the retroactive … implements the negotiated 2016–2023 agreement between New York State and NYSCOPBA Security Services Units … Retroactive Salary Increases. Effective Date(s) The new Pre-Shift Briefing calculation and retroactive payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingState Agencies Bulletin No. 290
… since the taxes have already been paid. UTA Uniform/Tool allowance EXP Taxable expense - This code is used for … allowances, excess per diem reimbursements or personal car mileage. FRB Taxable fringe benefit - lease value of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processing