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Chart of Accounts
… State budget is signed into law in coordination with the closing of the previous fiscal year and beginning of the new …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsState Comptroller DiNapoli Releases Municipal & School Audits
… tax proceeds in accordance with insurance law and relevant case law because the bookkeeper miscalculated the allocation …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 682
… information and procedures regarding the calculation of affected employees’ salaries and the processing of necessary salary corrections. Affected Employees Non-Statutory employees deemed … information and procedures regarding the calculation of affected employees salaries and the processing of necessary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 94-9
… State, July 22, 1975; Memorandum to the Governor, by the New York State Publishers Association, July 18, 1975; …
https://www.osc.ny.gov/legal-opinions/opinion-94-9DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… to $95.1 billion. As a result, the state is projected to near its debt limit, with room under the state’s debt cap …
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
… Employees may submit the form multiple times; the most recent effective dated election at the time of conversion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsBrownfield Cleanup Program
… Conservation (DEC) is effectively administering and monitoring the Brownfield Cleanup Program in accordance … substances may pose a range of hazards to human health and the environment, but left vacant, contaminated sites can also diminish property values and threaten the economic viability of surrounding …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Comptroller DiNapoli Releases Audits
… purpose of this report was to ascertain the total expenses that the Workers’ Compensation Board (Board) … were agreed to by the Board, to ascertain the Board’s expenses. Annual expenses to administer the Program totaled $215.3 million. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsOpinion 88-14
… Law, §17-103[4][b]; General Stencils, Inc. v Chiappa , 18 NY2d 125, 272 NYS2d 337). In this connection, we also note … county may then transfer the money to the general fund. March 15, 1988 Cornelius F. Healy Deputy State Comptroller …
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-90-60Local Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available according to this schedule: Class of Local Government Release of Annual Financial Data (year following fiscal year) …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesLima Public Library – Procurement (2017M-295)
… 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 five-member Board of Trustees appointed by the Town’s …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Etna Volunteer Fire Department - Procurement (2019M-48)
… adequate controls over procurement. Key Findings Department officials generally did not document their efforts … not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … in contracts. Key Recommendations The Board should: Ensure Department officials seek, and maintain documentation of, …
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 …
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 Oceanside Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates 10 schools …
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)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing …
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)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306XV.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)
… Background The Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98