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VI.2.A Appropriation & Segregation Overview – VI. Budgets
… made, for the purposes designated, up to the stated amount of the appropriation. Appropriations generally are … need not, and generally do not, equal the amount of the appropriation. An appropriation represents maximum … an appropriation becomes available at the beginning of the State's fiscal year (April 1) and becomes unavailable, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewDiNapoli: Fewer Counties Exceeding Tax Cap
… The number of counties overriding New York’s property tax cap has … levy increase has remained at or below 2 percent in each of the past four years. “Counties are holding the line on … beginning in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capRainbow Rhymes Learning Center (Follow-Up)
… Purpose To determine the implementation status of the three recommendations in our initial report, State … recover the $473,815 from Rainbow; review another $166,665 of payments to Rainbow which we did not include in our audit; … progress in addressing the matters in our initial report. Of the three prior audit recommendations, one was implemented …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followReal Estate Portfolio
… Regional Transportation Authority has accounted for all of its real estate holdings, established a value for those … and determined the need to either hold or dispose of properties. The audit covers from January 2010 through … authorities to determine which property shall be disposed of and transfer or dispose of such property as promptly as …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… reporting system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital … Accounting System (the system), maintained by the Office of General Services (OGS), was significantly improved and … practical in our ACFR presentation for the recording of capital assets. The implementation of GASB 34 necessitated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationAnnual Audit
… Purpose The objective of our examination was to determine whether claims were … prior to payment. Key Findings We identified $1,224,077 of inappropriate claims. We also identified two high-dollar … The objective of our examination was to determine whether claims were …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditNorth Syracuse Central School District – Professional Services (2022M-34)
… officials sought competition for the procurement of professional services and entered into written agreements … in the most economical manner and in the best interest of the taxpayers. District officials: Paid $1.2 million to … District officials sought competition for the procurement of professional services and entered into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34State Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,703 contracts for state … Major Contracts Approved Department of Agriculture and Markets $188 million with Cornell … for research and other services for state agencies. Office of Alcoholism & Substance Abuse Services $1.9 million with …
https://www.osc.ny.gov/press/releases/2019/10/state-contract-and-payment-actions-septemberState Contract and Payment Actions in May
… County. $5 million with Minhas General Contractor Co LLC to provide masonry repairs at the Empire State Plaza in … Preservation $4.3 million with B&B Contracting Group LLC to rehabilitate the pool filter room at the Denny Farrell … Fund $6.6 million with Triton Construction Company LLC for construction management services related to the …
https://www.osc.ny.gov/press/releases/2024/07/state-contract-and-payment-actions-mayDiNapoli: Positive Fiscal Outlook for Plattsburgh
… establish a stable financial foundation for the city of Plattsburgh, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the state. “So …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of overtime hours increased by 7.8%, or 1.8 million hours … After a long-term decrease in staffing levels, the size of the state workforce, not including SUNY and CUNY, grew …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023DiNapoli: NYC Budget Benefiting From Strong Economy
… New York City is projecting a surplus of $135 million for fiscal year 2016, but the surplus will … in 2015. At the same time, the securities industry, one of the city’s economic engines, is on track for a good year … relatively small (ranging from 2.1 percent to 4.6 percent of city fund revenues), and the budgets for these years …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyOpinion 99-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AGENCIES -- Powers and Duties (authority to make a gift of moneys to town); (expenditure of IDA moneys to improve … This is in response to your inquiry regarding the authority of an IDA to make a grant of its funds to the town for whose …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Menands Union Free School District – Information Technology (2021M-78)
… if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately … usage; we found questionable internet use on three of six users’ computers examined. Provide IT security … if the Menands Union Free School District District Board of Education Board and District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78State Agencies Bulletin No. 1159
… Purpose To inform agencies of new earnings codes and procedures for repaying … who leave State service. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the … To inform agencies of new earnings codes and procedures for repaying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1159-repayment-compensation-taken-deficit-reduction-plans-employeesXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… The purpose of this chapter is to provide policies, procedures, and … a contract-related transaction is subject to the Office of State Comptroller (OSC) approval. Who this Chapter is … general contract processing requirements for submission of transactions to OSC for approval. Documentation, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Purpose of Audit The purpose of our audit was to examine selected Company financial … Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately … The purpose of our audit was to examine selected Company financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialOpinion 2002-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … channel); (authority to utilize the services of the town highway department to dredge a privately-owned … may expend current tax monies and utilize the services of the town highway department to dredge a navigable channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4DiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… The majority of grants awarded to homeowners through the state’s … by the Affordable Housing Corporation, which is a division of New York State Homes and Community Renewal, provides up to … Program is working well to help ease the shortage of affordable housing.” The program, designed to promote home …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,185 contracts for state … . The Governor’s Executive Order 202 suspended the Office of the State Comptroller’s review and approval of contracts related to the COVID-19 crisis until Nov. 3, … In September the Office of the State Comptroller approved 1185 contracts for state …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-september