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DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … informal “economic uncertainties” reserve into the Rainy Day Reserve Fund. No increases in principal reserves are … projected in the Financial Plan, the statutory rainy day reserve funds would total $11.6 billion by SFY 2029 – …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Payroll Improvement Project Bulletin No. PIP-007
… Purpose The purpose of this bulletin is to provide agencies with … processing Form AC3346 (Direct Deposit Conversion Election), using locked queries to track employee compliance, … Record (Empl Rcd) can no longer be attached to an employee’s Direct Deposit record. Every employee will have only one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsBrownfield Cleanup Program
… Objective To determine whether the Department of Environmental Conservation (DEC) is effectively … or environmental standards applicable to the expected use of the property (e.g., residential or commercial). These substances may pose a range of hazards to human health and the environment, but left …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Comptroller DiNapoli Releases Audits
… its oversight responsibilities related to the application for and supervision of BitLicenses. Specifically, DFS did not … The Department of Health (DOH) is responsible for governing and regulating the business and practice of … New York City Department of Transportation – New York City Bike Share Program: Oversight of Revenue Collection and …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsOpinion 88-14
… You have asked whether Opn No 72-233, reported at 28 Opns St Comp, 1972, p 97, still represents the views of this … of the person or persons entitled thereto (1981 Opns St Comp, No. 81-277 p. 297). When unclaimed money is so held … the county is holding assets of the decedent (see 32 Opns St Comp 1976, p 89). While the six-year statute of …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC … -- Installment Purchases (to finance construction of recycling center under General Municipal Law, §120-w) GENERAL … purchase contract to finance the construction of a recycling center under General Municipal Law, §120-w. Such a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 89-28
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-89-28State Agencies Bulletin No. 1742
… April 2017, April 2018 and April 2019 SSU Retroactive Salary Increases and provide instructions for payments not … employees are eligible to receive the retroactive salary increases: NYS Bargaining Unit: 01 21 Pay Basis Code: … 800 Employee Status: 2016, 2017 and 2018 SSU Retroactive Salary Increases Active (A) Leave with Pay (P) Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-nonState Agencies Bulletin No. 1919
… Extra Lag 03/26/2015 04/07/2016 04/06/2017 04/05/2018 07/15/2021 Institution Lag 04/02/2015 03/31/2016 03/30/2017 03/29/2018 07/15/2021 Administration Extra Lag 04/02/2015 03/31/2016 … increase the salary to the same salary step on the 04/01/15 Salary Schedule. If the employee has a Comp Rate Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuLocal Government Financial Data Release Dates
… Data (year following fiscal year) Villages March 31 School Districts March 31 Towns September 30 Counties … release date. Data for individual local governments and school districts is available the day after it is submitted to OSC through Open Book New York . …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesLima Public Library – Procurement (2017M-295)
… January 1, 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is governed by a … Lima Public Library Procurement 2017M295 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Etna Volunteer Fire Department - Procurement (2019M-48)
… not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the procurement of goods and services. Adopt a code of ethics to set forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… Purpose of Audit The purpose of our audit was to determine if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. Background The Candor Fire Company is located in Tioga County and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityOceanside Union Free School District – Professional Services (2016M-281)
… the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through … District officials did not always seek competition for professional services. Key Recommendation Monitor the procurement of professional services to ensure compliance with Board-adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Southwestern Central School District – Claims Processing (2016M-356)
… The Southwestern Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which operates three … purposes. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOneida Housing Authority – Tenant Rents (2014M-306)
… The Authority’s controls were appropriately designed and operating effectively to ensure that tenant rents were properly billed, recorded and deposited. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Omnibus Procurement Amendments
… – Relates to participation by state agencies in a system used by the comptroller to compile vendor … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… the internet-based AFRP, please email [email protected]. gov . Guide to Financial Operations REV. 9/03/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpSchodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash … properly authorized and for valid District purposes for the period January 1, 2015 through December 30, 2015. Background The Schodack Valley Fire District is a district corporation …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98