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VI.3.A Overview – VI. Budgets
… Finance Law §51 governs the movement of budget authority for interchange transactions except as otherwise provided for under sections 53, 66-f, 72, or 93 of State Finance Law, … for the movement of authority must be specifically stated in the budget bill language or some other State statute. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewComptroller DiNapoli Releases State Audits
… to a Dentist (Follow-Up) (2015-F-3) An audit issued in July 2013, determined that, for the period June 1, 2009 through Sept. 30, 2012, Medicaid … report. This included monitoring the dentist’s claims for behavior management and after-hours office visits, as …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsLeading the Way on Climate Investment
… critical to ensuring that the Fund is best-positioned for market changes stemming from the transition. Comptroller … approach to addressing climate risk and investing in climate solutions. This multi-faceted approach employs … change-related investment risks and pursuing opportunities for the Fund’s investments. Climate Action Plan In 2019, …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentState Agencies Bulletin No. 1038
… Revenue Service Publication 525, the recovery of wages in the current year for an overpayment occurring in a previous year cannot reduce the employee’s tax liability for the current year. In order to comply with this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringResponsiveness to Noise Complaints Related to Construction Projects
… addressed noise complaints related to construction in New York City. Our audit period was January 1, 2014 through June 30, 2016. Background For the period January 1, 2014 through June 30, 2016, a total … According to the World Health Organization’s Guidelines for Community Noise , the general population is increasingly …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Williamsburg’s CFR for the fiscal year ended June 30, 2019 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2018. About the Program … 30, 2019, Williamsburg reported approximately $11 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costXI-A.3 Purchase Orders – XI-A. Purchasing
… at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical … spending and (iv) include Appendix A – Standard Clauses for New York State Contracts. Furthermore, creating the PO in … price(s). Agencies must also properly configure POs for receiving, which includes selecting the unit of measure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… on congestion pricing, which had a delayed start beginning in January, to bring in $15 billion for the MTA’s 2020-2024 capital program. The MTA also anticipated $14 billion in federal funds for its 2025-2029 capital program. Ongoing efforts by the …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… Thomas P. DiNapoli. The audit highlighted the need for county officials to develop a balanced budget for 2018 as well as a multi-year financial plan. In September, the county received a designation of …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressState Agencies Bulletin No. 2002
… and processing instructions regarding a new stipend for canine handlers represented by PEF at DHSES. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … (MOU) between the State of New York and PEF provides for an annual stipend of $5,500 for employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Online agencies are required to use the attachment feature in the SFS to store electronic documents in support of … Modules as soon as possible to assist with the transition. For the remaining SFS modules, online agencies may use SFS to … use the attachments in SFS as the sole document repository for their official records after ensuring compliance with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… of the Fund and at the same time can be a powerful tool for helping to address the risk of climate change," DiNapoli said. "The current Administration in Washington may have withdrawn from the Paris Agreement, … Still In Leaders’ Circle, DiNapoli serves as an ambassador for American climate action and the We Are Still In …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programOpinion 90-45
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Standardization (contents … §103(5): A standardization resolution must state that, for reasons of efficiency or economy, there is a need for standardization. The resolution must contain a full …
https://www.osc.ny.gov/legal-opinions/opinion-90-45State Comptroller DiNapoli Releases Audits
… increasing the risk of a shortened useful life or the need for more repairs. Also, there was no inventory system to track parts purchased for vehicle maintenance, resulting in parts that were missing or untraceable to a vehicle. …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Auditors reviewed wage investigation activities for a sample of 150 cases opened between April 1, 2016, and Nov. 29, 2019. For 69 of the 150 cases, investigators did not make contact … days of creating a wage investigation case, as recommended in its procedures. In 55 of the 69 cases, the first contact …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… the financial condition. District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 … these years and did not include more than $3.7 million in intended reserve funding. In addition, the Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateManual Reporting – Enhanced Reporting
… to create a report, which updates each employee’s record for the report period. You can report: Job data for status changes , for example, a leave of absence, a … a NYSLRS ID for these employees, the Enrollment Dashboard in Retirement Online should be used to hire (not enroll) them …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingComparison of PFRS Benefits
… if employer offers a non-contributory plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% … See Tier 6 Member Contributions. Retirement Age Members in special plans can retire after completing their plan’s … reduced benefits between age 55 and 62 (see Reductions for Early Retirement below). Article 11: Members in special …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsState Comptroller DiNapoli Releases Audits
… of Waste Tire Fees (Follow-Up) (2020-F-12) A report issued in August 2019 found that DEC had made significant progress … Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2020-F-13) … report. Department of Health (DOH): Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0Opinion 90-23
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (exclusion from … debt limitations indebtedness contracted by them for so much of the cost of any public improvement as is … excluded and retired debt issued since January 1, 1928 for such purpose, does not exceed $10,000,000 in the case of …
https://www.osc.ny.gov/legal-opinions/opinion-90-23