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Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … the district to circumvent the 4 percent statutory limit on unrestricted fund balance. In addition, the district did … the district to circumvent the 4 percent statutory limit on unrestricted fund balance. In addition, the district …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 90-20
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers … is superseded. You ask whether a village treasurer, at the request of members of the village fire department, may …
https://www.osc.ny.gov/legal-opinions/opinion-90-20State Agencies Bulletin No. 2245
… subject to the Salary Withholding Program as referenced in the Background section), or transfer date (from a position assigned to a bargaining unit not previously subject to the Salary Withholding Program to a … before completing the five pay periods of withholding but after 07/01/2024. Employees who are hired, rehired, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesBus Wait Assessment and Other Performance Indicators
… and the public, and where performance indicators are not met, whether Transit and MTA Bus take corrective actions. … Transit and Bus Committee (Committee), and the public can access these statistics on the MTA’s website in the … within the Department of Buses, a division of Transit, but with responsibility for overseeing both Transit and MTA …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsSUNY Bulletin No. SU-322
SUNY Bulletin No SU322
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 1987
… in certain titles represented by NYSCOPBA working at OMH. Affected Employees Employees in certain Security Services Unit (BU21) titles who work at OMH are affected. Background The Memorandum of Agreements … should begin using the new Time Entry Overtime Earnings Codes in Institution Pay Period 19L, checks dated 12/30/2021. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990
… establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA working at OPWDD. Affected Employees Employees in certain Security Services Unit (BU21) titles who work at … have overtime earnings effective 11:00 pm on 12/01/2021 through the end of the pilot program in one of the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991
… processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by C82 working at OPWDD. … revert to the rate in place prior to implementation of the pilot program unless extended by mutual agreement of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2163
… to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 433
… submit a letter to the Director of the Bureau of State Payroll Services stating the actual dates of the out-of-title … procedure: The agency's labor relations representative or payroll office representative must submit a letter to the Director of the Bureau of State Payroll Services stating that the out-of-title work will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesDiNapoli: Audit Identifies Improvements Needed by NYC DOB to Help Ensure Building Owners Achieve Climate Mobilization Act Goals
… by the mandated deadlines. The audit covered the period from November 2019 to June 2025. “New York state and the City … a building’s annual GHG emissions. Auditors reviewed data for a random sample of 151 covered buildings and found that … that includes a sustainability map, allowing users to search for any building address within New York City to …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-audit-identifies-improvements-needed-nyc-dob-help-ensure-building-owners-achieve-climateVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… total debits (+) must equal total credits (-). A positive dollar amount is a debit (increases expenditures/decreases revenue) and a negative dollar amount is a credit (decreases expenditures/increases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewOpinion 91-16
… -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS LAW, §70-a; REAL PROPERTY TAX LAW, §1014: The cost of publication of a notice of unredeemed … unredeemed lands published pursuant to Real Property Tax Law 1014 should be calculated on the basis of agate …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 88-70
… -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL FINANCE LAW, §34.00: In the absence of express statutory authority, a …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 92-31
… This opinion represents the views of the Office of the State Comptroller at the time … including notices of public meetings, information as to the structure and function of village government, …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… Helpdesk. CONTRACT STATUS Agencies and vendors should use Open Book New York and the New York State VendRep System to … on the Electronic Documents Submission System (EDSS) . Open Book New York provides the public with access to data …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… authorization pursuant to SFL Section 40-a are assigned a designated ALR budgetary program value which is included in … Unit in order for the segregation to be made available for payment. The ALR may be assigned one of three “Loan Statuses” … that all chartfield values are accurate including the designated ALR program value. If any invalid/incorrect …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… should consider the possibility of AROs when acquiring new capital assets. Per Paragraph 6 of GASBS 83, the …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsOversight and Enforcement of the Rechargeable Battery Law
… batteries). The battery must also be removable from the device prior to recycling. Call2Recycle (C2R) – an existing …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-law