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Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key … specifying the timely submission of attendance dates for nonresident students placed at the District to the School …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Warwick Valley Central School District - Professional Services (2019M-139)
… services be procured using requests for proposals (RFPs) is followed. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Moravia Central School District - Fuel Inventory (2019M-183)
… Perform periodic reconciliations to ensure fuel use is appropriate for District purposes. Perform stick-measured …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Town of Carroll - Audit Follow Up (2013M-221-F)
… [read complete report - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the … The purpose of our review was to assess the Towns progress as of October 2019 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fII.4.B Basis of Accounting – II. New York State Financial Accounting
… accrual and accrual. Financial statements prepared in accordance with generally accepted accounting principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingState Agencies Bulletin No. 159
… and Casualty insurance Affected Employees Employees in Bargaining Unit 01 represented by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01Accounts Payable Advisory No. 6
… Subject: Making Payments to Time Warner Cable Guidance: Consistent with the Guide to Financial … Improper preparation of vouchers payable to Time Warner Cable may delay payment crediting. Also, consistent with the … For information on how to process payments to Time Warner Cable, please refer to the GFO, Chapter XII, Section 6.Z - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableState Agencies Bulletin No. 337
… holiday, creating a 27th paycheck. As the check date is in the 2002 calendar year, the applicable wage and tax information will be applied in the employee's 2002 W-2. In year 2003, there will be 26 paychecks. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/337-december-31-2002-paychecksAccounts Payable Advisory No. 16
… Units must ensure there is a unique invoice number for each voucher. For information on how to process payments to Long Island …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityAccounts Payable Advisory No. 7
… Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. For information …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleTioga Central School District – Financial Condition (2015M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … District provides educational services for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Hornell City School District - Financial Management (2019M-38)
Determine whether the Board adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Unified Court System Bulletin No. UCS-131
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code … Unit SY represented by the New York State Supreme Court Officers Association Effective Date(s) Paychecks dated … To notify the Unified Court System of the modified eligibility for Deduction Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-131-change-eligibility-first-unum-insurance-certain-employeesState Comptroller DiNapoli Statement on the Federal Government Shutdown
… "A federal government shutdown has painful consequences for our state. Prolonged shutdowns hurt the economy, disrupt … may be interrupted. Over 115,000 federal employees work in New York, ranging from healthcare workers to engineers to …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownRecent Trends and Impact of COVID-19 in Brooklyn
… continues to be a technology and innovation center of the City, with hubs for manufacturing and technology activity. … was for non-mortgage arrears. Food Insecurity Hunger Free America estimates that the number of individuals who … among the five boroughs in 2019 (27.3 percent), there were wide disparities within the borough (see Figure 18). 28 …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynCUNY Bulletin No. CU-621
… earnings Affected Employees CUNY employees in the title of Elevator Mechanic Background A Consent Determination has … and filed on December 14, 2017 between the Comptroller of the City of New York and the City Employees Union, Local 237, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-621-cuny-retroactive-rate-increases-elevator-mechanicsDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… and revenue and proposes much needed capital investments in clean water projects while increasing funding for … budget projects total All Funds spending of $162.2 billion in state fiscal year (SFY) 2017-18, up 3.8 percent from the … excludes from its primary presentation of $152.3 billion in All Funds spending. The budget proposal comes at a time of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightOpinion 2001-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. FIRE DISTRICTS -- Establishment (within area of former fire protection district) -- Taxes (setting of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 91-51
… of a county sewer district since the use of those moneys is limited to those purposes set forth in County Law, §271[1] … should be harmonized (McKinney's Statutes, §98), it is our opinion that the language of limitation in the … of special districts, such as those in question. Thus, it is our opinion that a county may temporarily advance county …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 96-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-22