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XVI.3.A Financial Statements – XVI. Financial Reporting
… include the: Management’s discussion and analysis (MD&A); Basic financial statements; and Required supplementary … is required supplementary information, should focus on the State and include a brief discussion of the basic financial … of currently known facts, decisions, or conditions that are expected to have a significant effect on financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsOpinion 2004-5
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for … firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase … annuities for the benefit of members of a volunteer fire company. You ask whether foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Mitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… applicants. They awarded just 23 apartments. Another 29 people on the waiting lists asked to be removed and for a … applicants have been waiting for more than 20 years with many having little or no chance of getting an apartment. … found that HPD had not established criteria to decide how many applicants should be selected and placed on waiting …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeOpinion 94-16
… of interest pursuant to General Municipal Law, §803 is not required. The individual, however, should not participate in … employee receives a direct or indirect pecuniary benefit from a contract, an officer or employee is deemed to have an … the IDA (General Municipal Law, §800[3][d]; 1992 Opns St Comp No. 92-54, p 129; 1989 Opns St Comp No. 89-4, p 10; 1985 …
https://www.osc.ny.gov/legal-opinions/opinion-94-16DiNapoli Releases Annual IDA Report
… year, according to an annual report released today by State Comptroller Thomas P. DiNapoli. “Recent increases in … System. The data is not independently verified by the State Comptroller’s Office. DiNapoli’s report also highlights … Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportOpinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL … LAW, §1-102(1): This section does not require either a public hearing or public sale for the sale of unneeded …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE … in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Oversight of Undistributed Child Support Funds
… child support balances and initiate the process that would allow these funds to be escheated, as required by … offices (districts) located in New York City and the State’s 57 other counties (the five counties of New York City … one district). Districts are each required to establish a support collection unit (SCU) to collect and disburse child …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsEligibility, the Benefit and Filing – Career Plan
… benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 … this plan. Regardless of tier, if you work for an employer that offers a special plan (that allows retirement after 20 … (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… can use them. Process and Document Preparation: HANDLING CODE DESCRIPTION A Handling code “A” allows a Business Unit’s courier to pick up a … Units processed that day, and Enter an “A” in the Handling Code box in the Payment Method section of the voucher to make …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeSUNY Bulletin No. SU-160
… eligible and who work regularly scheduled shifts in a hospital or clinic and are assigned to specific areas are … in Appendix A-16 of the 2007-2011 Agreement between the State of New York and the United University Professions. … for actual time worked at the rate of time and a half if that period is longer. An employee is entitled to Recall Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-160-standbyon-call-pay-and-recall-pay-suny-uupVillage of Weedsport – Financial Management (2025M-76)
… unforeseen financial risks, helps maintain a favorable credit rating, and enables long-term financial planning. The … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Village of Churchville – Financial Management (2025M-128)
… unforeseen financial risks, helps maintain a favorable credit rating, and enables long-term financial planning. … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128CUNY Bulletin No. CU-659
… CUNY employees who are not in bargaining unit AJ or GA and who cover a domestic partner for health insurance … market value (FMV) of those benefits must be calculated and the employee must be credited that amount as “imputed … employee’s taxable gross income, is subject to income tax and employment tax withholding, and must be reported on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… 10, 2016, identified multiple internal control weaknesses that CUNY and BMCC officials need to improve related to the … Central officials identified for BMCC, seven required such a notification. CUNY Central did not have the required … $563,605 were either improper (did not comply with CUNY, State, and/or City policies and procedures) and/or were …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Livonia, in … $211,900. Key Findings District officials did not ensure that District funds were expended in the best interest of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Franklin County – Fiscal Stress (2013M-252)
… our audit was to review the County’s financial condition for the period January 1, 2009, to June 30, 2013. Background … as the Chairman. The County’s budgeted appropriations for the 2013 fiscal year are approximately $100.5 million. Key Findings The Legislature adopted budgets for the general fund that were not structurally balanced, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252City of Long Beach – Budget Review (B7-14-12)
… 30, 2012. Local Finance Law requires all local governments that have been authorized to issue obligations to fund … their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … revenue of $9,184,475 for refuse and garbage charges, a 17 percent increase over the 2013-14 budget. City officials …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… internal controls over cash receipts and disbursements for the period January 1, 2011, to September 30, 2012. … the Board. The County’s budgeted general fund expenditures for the 2012 fiscal year were $73.9 million. Key Findings … and civil office cash receipts were not properly accounted for, secured, and deposited in a timely manner. The civil …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andAlbany City School District – Separation Payments and Information Technology (2012M-251)
… and are funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 employees … which we discussed with District officials, we found that the District has designed appropriate internal controls … effectively. In 2010, District officials developed a disaster recovery plan; however, the Board has not formally …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-information