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State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… proposal put forth today by Governor Hochul comes at a time of continued economic growth and improving revenues. … concerned about the out-year budget gaps of $23.2 billion for the next three fiscal years, even as the Governor … they could affect New York’s finances. As we enter into a time of potential economic uncertainty, a focus on the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetState Comptroller DiNapoli Releases School Audits
… multiyear planning, which includes ensuring that reserves are appropriately established, maintained and supported. They … duties of cash handling, recordkeeping and reconciliation are concentrated with one position. In addition, there was no …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 2043
… Data). Enter the NYS EMPLID in the Empl ID field of dialog box and click Search. The employee's General Deduction Data … Routine - Select Flat Amount from the drop-down box. Deduction End Date - leave blank. Goal Amount - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersOpinion 93-4
… -- Referendum Requirements (for tax certiorari judgments) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings … §11.00 if the municipality is authorized by law to expend money for or to accomplish the object or purpose (Local … pay refunds resulting from tax certiorari proceedings (see Real Property Tax Law, §726). Further, subparagraph 33-a of …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 91-4
Whether fire apparatus of a village could be transferred for nominal or no consideration to a newlyformed joint fire district which would include the village
https://www.osc.ny.gov/legal-opinions/opinion-91-4Comptroller DiNapoli Releases School Audits
… District and the Starpoint Central School District . “In an era of limited resources and increased accountability, … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … contracts with payments totaling more than $119,000. In addition, there were no written agreements with three …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0About this Report – 2022 Financial Condition Report
… when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the Government …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportAbout this Report – 2023 Financial Condition Report
… when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the Government …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportWyandanch Union Free School District - Budget Review (B22-7-1)
… fiscal year during which the deficit obligations are outstanding, their proposed budget for the next … revenue and expenditure projections in the proposed budget are reasonable. The District’s proposed budget complies with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Hudson Housing Authority – Board Oversight (2016M-302)
… are segregated among employees or that increased managerial oversight is in place. Perform a deliberate and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Vestal Central School District – Fund Balances (2017M-91)
… for the 2017-18 fiscal year total approximately $76.2 million. Key Findings District officials consistently overestimated expenditures and appropriated fund balance that was not used. Three of the District’s … balance when necessary. Analyze all reserve balances and transfer overfunded amounts to unassigned fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Churchville-Chili Central School District – Financial Management (2015M-354)
… from fiscal years 2012-13 through 2014-15. However, when adding back unused appropriated fund balance, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service (Department) for all rebate revenue due … 1, 2010 through December 31, 2012 and included a review of revenue from six drug manufacturers. Background The New …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueState Comptroller DiNapoli Releases State Audits
… found that the office is fully compliant with 23 of the 32 requirements and partially compliant with seven … found that the office is fully compliant with 23 of the 32 requirements and partially compliant with seven …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1270
… of new earnings codes and procedures for processing the 2013-2014 Year-Round Lifeguard 2 Day Deficit Reduction … a row on the Additional Pay page for employees who meet ALL of the following criteria: Employee is in a year-round … The Additional Pay record was automatically created for all employees in Bargaining Unit 68 with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1270-2013-2014-2-day-deficit-reduction-plan-psnu-employees-year-roundTax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within … the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] Instructions for …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… digits, followed by a numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. The Department Naming Standard leaves a total of five ranges in a row for each non-Executive Constitutional Department captured in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesAltona Fire District – Claims Auditing (2016M-162)
… The Altona Fire District is a district corporation of the State, distinct and separate from the Town of Altona in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Unified Court System Bulletin No. UCS-138
… 104 of the Laws of 2006 and various side letters provided for 2004-2006 retroactive payments of the Senior Officer … bargaining agreements authorize the continuation of this payment and an increase in the annual earnings amount. … OSC Actions OSC will update existing Additional Pay Earn Code SOS (Senior Officer Series Differential) rows, dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differential