Search
XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an … loan receivable is set forth in Section 40-a of the State Finance Law. State money is appropriated and subsequently … most frequently for capital purposes. The State Finance Law requires that no loans shall be made until a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsState Agencies Bulletin No. 1387
… Purpose To inform agencies of the list of active position pools and the crosswalk between the … To inform agencies of the list of active position pools and the crosswalk between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financialCity of Yonkers – Budget Review (B6-14-14) - Revised
… legislation is not approved, reduce expenditures to offset lost revenue. Pay tax certiorari costs through the operating …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… The Warwick Valley Central School District is located in Orange County. The District is governed by the Board of … Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity on buses, decreasing the number of spare buses in its fleet …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesState Comptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsVillage of Hempstead -- Budget Review (B7-15-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Opinion 90-29
… restitution payments. Effective November 1, 1984, a new subdivision was added to CPL, §420.10 which provides as … to whom payments are to be remitted pursuant to subdivision one of this section may place such payments in an … for the longest period of time. For the purposes of this subdivision, the term 'undisbursed restitution payments' …
https://www.osc.ny.gov/legal-opinions/opinion-90-29DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Congress and is provided here for informational purposes only, as the sentence will be determined by the court. Mr. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedExamination of Pitts Management Associates, Inc. Travel Expenses
… Operating Officer and the Assistant Vice President/Chief Nursing Officer accepted one and two meals, respectively, … in miscellaneous expenses including $32,500 for software license fees and $9,012 for legal fees …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesTown of Guilderland – Information Technology (2025M-61)
… use Town-owned IT assets (e.g., computers, and laptops) to perform day-to-day operations and access and store information collected … use, access and loss. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Department of Transportation Bulletin No. DOT-46
… response payment to eligible employees at the end of the season. Effective Dates: Payment may be made beginning in … contributions, garnishments, and federal levies. Tax Information: The 2025 Call-Out Response Payment (Earnings … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025NY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
New York State Comptroller Thomas P DiNapoli today announced the promotion of Sylvester Sly McClearn to interim director of the New York State Common Retirement Funds Fund Emerging Manager Program
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorCUNY Bulletin No. CU-464
… Purpose To provide agency instructions for processing the June 2013 Uniform Allowance Payment. … Brotherhood of Teamsters, Local 237, provides for a uniform allowance payment to eligible employees. In … Campus Public Safety Sergeant Be in Active pay status for at least 100 working days from December 1 to May 31 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-464-june-2013-uniform-allowance-paymentRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… prevent flood water from entering 14 fan plants; however, only 11 fan plants were mitigated. Transit officials stated …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsPublic Authorities – 2023 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local … Public authorities are distinct legal entities that provide services to the public as well as to the State and local …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… and oversight of agencies’ use of Artificial Intelligence (AI) is inadequate and creates a risk that the technology … P. DiNapoli. The audit looked at the state’s overall AI policy and how AI was used at four state agencies: the Office for the Aging … and oversight of agencies use of Artificial Intelligence AI is inadequate and creates a risk that the technology could …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksContract Submission System Guide for the Office of the Attorney General Users
… the functions a user performs in an organization and only allows the user to complete tasks for which they have … containing contract transaction details. OAG View‐Only Role Allows user to view-only contracts that have been submitted to OSC for prior …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersUnified Court System Bulletin No. UCS-76
… Based on an agreement between Chief Administrative Judge Jonathan Lippman and the Office of the State Comptroller, a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judgesMonroe County - Financial Condition (2018M-179)
… pdf] Audit Objective Determine whether the Legislature and County officials effectively managed the County’s financial condition. Key Findings The County’s financial position has been strained for several … Determine whether the Legislature and County officials effectively managed the Countys financial …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179City of Dunkirk – Billing Enforcement (2020M-117)
… $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately … had implemented shut-off procedures in accordance with the Code, the City could have collected more than … according to the Code. The Treasurer generally disagreed with the findings but indicated he would take corrective …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117