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Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … the district to circumvent the 4 percent statutory limit on unrestricted fund balance. In addition, the district did … will be on track to reach the contract goal. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOperational Advisory No. 27
… Dates Guidance: Effective April 1, 2017, the Office of the State Comptroller will be changing the policy regarding the … (SFS). This notice confirms the earlier advisory issued on December 1, 2016. The definition of Accounting Date, as … The current requirement to enter the Accounting Date based on the value of the Obligation Date will be eliminated …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… New York State Comptroller Thomas P. DiNapoli released an audit today … was contractually entitled to for more than four months. On Nov. 1, 2012, the board appointed Johnson as interim … the final audit report. For a copy, visit: http://www.osc.state.ny.us/localgov/audits/schools/2014/hempstead.pdf … New …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtYour Membership Tier – Special 20- and 25-Year Plans
… When you join PFRS, you are assigned a tier based on your date of membership. You are in: If you joined: Tier 1 … by either Article 11 or Article 14 benefits, depending on their retirement plan election. This publication does not …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierSUNY Bulletin No. SU-93
… to Article 20.20 of the 1991-2003 Agreement between the State of New York and United University Professions (UUP), … Full-time employees in Bargaining Unit 08 who were active on the payroll December 31, 2003 and whose actual work … are entitled to a Location Stipend of $1200.00. Employees on a Leave With Pay status in Bargaining Unit 08 who were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-93-suny-location-stipendOpinion 97-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … subject to financial disclosure requirements applicable to State officers. Article 18 of the General Municipal Law (§800 …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Open Educational Resources
… schools. The annual tuition in 2023 for a New York State resident pursuing a bachelor’s degree full time at CUNY was $6,930. On top of tuition costs, CUNY estimates that students spend … 30, 2023, CUNY received a total of $24 million in New York State funds to expand OER initiatives as part of an effort to …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesOversight of Horizon and Crossroads Juvenile Centers
… for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and … is used by juvenile detention facilities across the State. On April 10, 2017, the State enacted the Raise the Age (RTA) …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… sure the program is reaching rural areas throughout the State. The audit covered the period from April 2019 through … residing in multi-family properties in rural areas of the State, with mortgages financed through the USDA’s Section 515 … owners for RRAP assistance and making RRAP payments based on USDA’s monthly project worksheets and State rules and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… percent from 2012, according to a report issued today by State Comptroller Thomas P. DiNapoli. The increase outpaced … 2013. Most of this growth occurred in regions downstate. On average, growth in downstate counties was 5.9 percent, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… met its obligations for conducting background checks on unlicensed employees of Nursing Homes, ACFs, and HHCs, according to State requirements. However, we identified 24 applicants … (who were ultimately denied eligibility) actually worked on a provisional basis, for periods between 3 and 14 months …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… the college found an additional two accounts that were not on the list. These findings point to weaknesses in the … were either improper (did not comply with CUNY and/or State and City policies and procedures) and/or were … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followCity of Olean – Budget Review (B1-15-2)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … budget does not include an interest payment of $56,708 due on a bond anticipation note. The City’s proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Town of Putnam – Accounting Records and Reports (2022M-188)
… documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required . The AUDs were between … bank reconciliations, perform annual audits and file AUDs on a timely basis. Town officials agreed with our … take corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… Internal Revenue Service (IRS) reporting requirements. On occasion, Business Units may need to make adjustments to … years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox at … it available to OSC upon request. Additional information on taxable employee expenses can be found in the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsPersonal Income Tax and Property Tax
… 5, 2019 were appropriate and complied with New York State tax laws and regulations. Background During our … paid more than one credit to the same individual on multiple properties, or paid credits to multiple individuals on the same property where only one credit was due. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxTown of Patterson – Justice Court Operations (2020M-63)
… were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were not … and return the bails to them. Review pending cases listed on monthly and annual DMV reports to ensure their status is … of our recommendations. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63City of Yonkers – Information Technology (2017M-86)
… The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. The City is … personal, private and sensitive information (PPSI) based on its level of sensitivity and the potential impact should … of the City’s IT assets have signed acknowledgement forms on file. Adopt policies and procedures for breach …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… When municipal employees travel on business, such as to attend conferences and training … for official business purposes are exempt from New York State sales tax on hotel occupancy and should provide an … at registration. This form is available on the New York State Department of Taxation and Finance website . Cash …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesReview of the Financial Plan of the City of New York - July 2007
New York City’s economy has remained strong during the first half of calendar year 2007, continuing to build on the impressive gains made in 2006.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2008.pdf