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Opinion 93-32
… Law (Public Officers Law, §84 et seq .). The statements are needed in connection with an examination into the … article 18, while annual financial disclosure statements are generally available to the public, certain categories of information in the statements are not subject to public inspection (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Village of Greene – Investment Program (2023M-112)
… monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit … investment procedures to convey management’s expectations for managing the Village’s investment program. Annually …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Greig – Long-Term Planning (2023M-13)
… (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not … policies. As a result, the Board lacks important tools to project current and future operating and capital needs and … policy. Town officials agreed with our recommendations and have initiated, or they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13State Agencies Bulletin No. 141
To provide schedule and testing information
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/141-y2k-paysr-testingOpinion 88-59
… This opinion represents the views of the Office of the State Comptroller at the time it was … if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … also have an acting justice who shall serve when requested by the village justice or in the absence or inability of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Voluntary Compliance Program
… compliance program, companies are expected to comply with New York State Abandoned Property Law (APL) going forward. … with state laws. Complete Your Self-Audit Checklist Who's eligible First-time reporters of unclaimed funds to the NYS …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… unspent balance of available program appropriations. In New York State, all appropriations are classified in one of the … and includes amounts provided for personal service, non-personal service, fringe benefits, etc. An agency may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewTown of Pulteney – Financial Condition (2021M-24)
… policies. Key Recommendations Adopt budgets based on accurate current data and historical trends. Establish …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24DiNapoli: State Pension Fund Value $210.2 Billion
… in the state fiscal year (SFY) that ended on March 31, 2019. The Fund closed the year with an estimated value of … billion. “The Fund’s value continued to grow during its 2019 fiscal year and remains well positioned to meet its long … respectively. The Fund is ranked one of the nation’s best-funded pension plans, according to Pew Charitable …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionState Agencies Bulletin No. 2099
… 2022 and intend to claim exemption in 2023 must file a new Form W-4 by February 15, 2023, to claim exemption for tax year 2023. The New York State Department of Taxation and Finance requires form … from all employees appearing on the report. If the employee does provide new form(s), agencies must update the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2099-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2023State Agencies Bulletin No. 2305
… requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2025. Affected Employees: … from Federal, State, and/or Local tax withholding in 2024 and employees who submit withholding certificates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2305-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2025Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… the manner in which electronic or wire transfers of funds would be accomplished. District officials have not … the manner in which electronic or wire transfers of funds will be accomplished. Ensure that alerts and other …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationCUNY Bulletin No. CU-766
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July … eligibility criteria are affected. Background: Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in January and July for all eligible Professional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-766-july-2023-city-university-new-york-cuny-incrementsOneonta City School District –Financial Condition (2013M-165)
… Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of Davenport in Delaware County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… Submit completed forms to the VMU via email at VMU@osc.ny.gov , fax (518) 473-9533, or mail to: NYS Office of … process, contact VMU at (518) 486-4602 or email at VMU@osc.ny.gov . Single Payment Vendor Add Generally, vendors in … via fax at (518) 473-9533 or email at Vendor_Management@osc.ny.gov with “Single Payment Vendor Request” in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… gaps when revenues fall short due to an economic downturn or other circumstances. However, the state has not … reserves will be available next time economic downturns or other conditions merit their use, DiNapoli proposed the … Day Reserves, including the history of the TSRF and RDRF, or go to: …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesCity of Newburgh – Budget Review (B22-6-10)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … 2023-24. The City could potentially face shortfalls based on revenue estimates for sanitation user fees, sewer usage …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… of the safety net, and are financed with federal and state payroll taxes collected from employers. As detailed by the … on employers. State UI tax rates vary based on employers’ payroll, UI benefits paid to former employees and the size of …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueDiNapoli: Billions Needed for Repairs to Local Bridges
… York State Comptroller Thomas P. DiNapoli. While the cost for repairs is staggering, DiNapoli’s report found the number … But concerns about how local governments will find funding for repairs is growing as Washington considers changes to … aid. "Local communities are facing a big price tag for maintaining and repairing bridges,” DiNapoli said. "These …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-billions-needed-repairs-local-bridgesOpen Educational Resources
… OER initiatives as part of an effort to create OER to reduce textbook costs. CUNY’s Office of Library Services … to generate significant cost savings for students and reduce barriers to academic success, making it a valuable … for marking its courses as ZTC in CUNYfirst, CUNY does not exercise sufficient oversight to ensure all OER …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resources