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DiNapoli: Report Warns of Growing State Debt
… state-funded debt is projected to reach $63.7 billion at the end of the current fiscal year and to increase over the following four years to $71.8 … in the state constitution that prohibit the state from issuing debt without voter approval. However, the state …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtState Agencies Bulletin No. 719
… and such amount shall be added to the base salary of all arbitration eligible employees effective 3/31/07. Article … and such amount shall be added to the base salary of all arbitration eligible employees effective 3/31/07. Article … ( UA8 ) shall no longer exist. The Arbitration Award calls for a Salary Increase for all arbitration eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsOpinion 2007-5
… This opinion represents the views of the Office of the State Comptroller at the time … -- Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … the establishment of reserve funds by municipalities and the use of the moneys therein. General Municipal Law § …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 2003-7
… and other recreational purposes, may be expended to pay reasonable and necessary preliminary costs, such as engineering and legal expenses, directly related to, and necessary to proceed with, an improvement to park land. Such moneys …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7CUNY Bulletin No. CU-345
… Central Accounting System. The payment must be reported on Form 1042-S (Foreign Persons U.S. Source Income Subject to … NYS Central Accounting System. These payments are reported on Form 1099-Misc (Miscellaneous Income). OSC Actions OSC has … Federal Taxes withheld at 30% unless Tax Treaty entered on Employee Tax Data. Plan Type: 7R – No-Retirement Option …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingOpinion 92-38
… that it is a general rule that a legislative body of a public corporation may, subject to its own rules and …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 92-25
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) … based upon circumstances of each case. 16 Opns St Comp, 1960, p 404 is superseded to the extent inconsistent. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-92-25State Agencies Bulletin No. 1834
… Purpose The purpose of this bulletin is to inform agencies of the … for the bi-weekly Security Services Hazardous Duty Pay, and to provide instructions for payments not processed … compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manual > Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1834-april-2020-hazardous-duty-pay-increase-arbitration-eligible-bu01-andPayroll Improvement Project Bulletin No. PIP-015
… Form AC 2772 (Direct Deposit Form for NYS Employees, rev 01/21) that must be used after Go Live. Affected Employees … . These queries will be available to agencies in PS Query until Go Live. 9.2 Direct Deposit Auditing: OSC will … on which agency updated each Direct Deposit record. Questions Questions about the business process changes and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772State Comptroller DiNapoli Releases Municipal & School Audits
… was held due to the findings being referred to outside law enforcement for review. Broome-Delaware-Tioga Board of … provided by statute and circumvents the statutory limit on surplus fund balance. Lastly, the district incurred … did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Investors Reach Settlement with Wynn Resorts
… New York State Common Retirement Fund is the third largest public pension fund in the United States with an audited …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsState Agencies Bulletin No. 1097
… Employees Agencies that submit retroactive transactions on behalf of their employees Effective Date(s) Immediately … courses were completed. Notes: * Salary increases based on DOB-approved performance evaluation and advance plans for … has been paid a salary less than that authorized by law, the agency should submit the appropriate pay change(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesTown of Lewis – Records and Reports (2025M-17)
… The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining custody of Town … and water district. The Town’s budgeted appropriations for 2024 totaled $589,883 for the general fund, $480,125 for the highway fund and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Town of Batavia – Water and Sewer Operations (2018M-12)
… Audit Objective Determine whether the Town properly accounted for water and sewer operations. … and expenditures associated with improvement areas in the general fund as required by New York State Town Law. … comment on an issue raised in the Town’s response. … Town of Batavia Water and Sewer Operations 2018M12 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… February 29, 2016. Background The Southampton Union Free School District is located in the Town of Southampton, … to individual departments. … Southampton Union Free School District Special Education Claims Processing 2016M200 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsSauquoit Valley Central School District – Financial Condition (2016M-88)
… our audit was to review the District’s financial condition for the period July 1, 2014 through January 31, 2016. … The Sauquoit Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Beacon City School District – Budget Review (B6-13-10)
… the accumulated deficit in the District’s general fund as of June 30, 2005. Local Finance Law requires all … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17