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XVIII.1 Capital Projects – XVIII. Capital Projects
… public authorities to enter individual capital projects in the SFS. The purpose of Budget Bulletin E-1196 is to … (i.e., conversion) of capital project data, that – in most cases – resided within internal State agency and … i) comply with the requirements and guidance promulgated in this bulletin; and ii) adhere to data entry instructions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipAudits of Local Governments: About Our Audits
… audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance … Independent peer reviewers organized by the National State Auditors Association completed an external peer review … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsOperational Advisory No. 6
… : Lapsing Notice and Reminders Guidance : The Office of the State Comptroller (OSC) completed recording all …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… [read complete report – pdf] [read complete 2020 report – pdf] Purpose of … The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in implementing our …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fState Agencies Bulletin No. 844
… 2008 reporting period if the fair market value exceeds $15,000 for a passenger automobile and $16,000 for a truck or … Benefit Guide (rev. January 2007); and IRS Publication 15-B (section on “Working Condition Benefits”). Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/844-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 766
… 2007 reporting period if the fair market value exceeds $15,100 for a passenger automobile and $16,100 for a … Benefit Guide (rev. January 2007); and IRS Publication 15-B (section on “Working Condition Benefits”). Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/766-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1854
… not processed automatically. Affected Employees: Employees in the Professional, Scientific and Technical Services Unit – … Eligibility Criteria: Performance Advance Employees in graded positions (Grade 001-037) and NS positions (Grade … 2020 PEF Performance Advance provided the employee: Is in a BU05 position on the payment effective date; and Has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1854-october-2020-public-employees-federation-pef-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-50
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-50-october-2010-performance-advances-graded-and-ns-equatedState Agencies Bulletin No. 843
… Position has both equated grade and NTE Position and job do not match FIS missing FIS at or below current FIS below … Position has both equated grade and NTE Position and job do not match FIS missing FIS at or below current FIS below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/843-october-2008-performance-advances-graded-and-ns-equated-grade-employeesOpinion 2000-6
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of … that are the responsibility of the municipality or fire district. Moreover, because there is nothing in the decision …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Agencies Bulletin No. 977
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/977-april-2010-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 927
… Position has both equated grade and NTE Position and job do not match Sal below hiring rate FIS missing FIS at or … earnings that are automatically calculated by the system (i.e. overtime), agencies must separate earnings by pay period … available for agency review after the automatic payments have been made. All reports are sorted by agency code, then …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/927-october-2009-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1012
… Position has both equated grade and NTE Position and job do not match FIS missing FIS at or below current FIS below … earnings that are automatically calculated by the system (i.e. overtime), agencies must separate earnings by pay period … available for agency review after the automatic payments have been made. All reports are sorted by agency code, then …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1012-october-2010-performance-advances-graded-and-ns-equated-grade-employeesOpinion 93-13
… delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d … which impairs the powers of any other public corporation (NY Const, art IX, §2[d]; Municipal Home Rule Law, §§10[5], … 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; see also NY Const, art IX, §1[g]). Finally, the above discussion …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… included 4,240 adults and 141 children whose Medicaid case information did not note a spouse or parent. Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseOpinion 92-32
… Town Law, §64(2) authorizes a town board to acquire land required for town purposes and also authorizes the sale of … longer needed for town purposes (see, e.g., 1981 Opns St Comp No. 81-5, p 4; 1976 Opns St Comp No. 76-1092, unreported; 31 Opns St Comp, 1975, p 89; cf …
https://www.osc.ny.gov/legal-opinions/opinion-92-32XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… The costs of normal repairs and maintenance that do not add to the value or extend the lives of assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… funding progress for other postemployment benefits and pension plans. Budgetary comparison schedules should present … Benefit Trust. The required supplementary information for pension plans should include schedules of the proportionate … that are restricted to meeting the operational requirements of a particular function or segment; and Capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … have been issued. Department of Civil Service: New York State Health Insurance Program – Payments by CVS Health for … currently pays Medicare Part B cost-sharing. Using this reimbursement formula, auditors estimate the state could save …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1988
… establishing temporary overtime rates for employees in certain titles represented by C82 working at OMH. Affected Employees Employees in certain Security Supervisors Unit (SSPU BU91) titles who … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certain