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State Agencies Bulletin No. 2447
… The purpose of this bulletin is to notify agencies of the 202627 school year maximum salary limit and pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2447-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitXV.16.A Overview – XV. End of Year
… with State Finance Law requirements and/or generally accepted accounting principles (GAAP). Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewLocal Government and School FSMS Scores
… Documents and data linked below relate to the original Fiscal …
https://www.osc.ny.gov/local-government/fiscal-monitoring/local-government-and-school-fsms-scoresOpinion 89-34
… the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (authority to investigate misuse of highway equipment and discipline highway department employees); (authority to … for the supervision of such persons (Highway Law, §140[4]; Hiscox v Holmes , 237 AD 240, 260 NYS 667; Clarke v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-89-34XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… New York State Workers’ Compensation Law (WCL) has specific … coverage requirements for businesses contracting with New York State and additional requirements which provide for the debarment of vendors that violate certain sections of … New York State Workers Compensation Law WCL has specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentComptroller DiNapoli Releases School Audits
… duties related to payroll processing and maintaining all leave accrual balances. The business manager’s and … taxpayers from making informed decisions during the budget voting process. …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… Central School District , Roosevelt Children’s Academy Charter School and South Colonie Central School … percent of the ensuing year’s budget. Roosevelt Children’s Academy Charter School – Selected Financial Operations … Harpursville Central School District Roosevelt Childrens Academy Charter School and South Colonie Central School …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency … 24 million gallons of water valued at $30,900. Town of West Seneca – Purchasing (Erie County) Town officials did not … Patchogue Fire District Town of Rosendale and the Town of West Seneca …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… for U.S. companies and workers to benefit and profit at the forefront of the rapidly developing global low carbon …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free School District . “In an era of limited resources and … balances are appropriate and necessary. Pearl River Union Free School District – Competitive Procurement (Rockland …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Local Governments Should Improve Accessibility for New Yorkers
… halls and government offices in 20 cities, towns and a village found parking lots, building entrances, and bathrooms … ensuring access to services and programs for the millions of New Yorkers with disabilities and these audits can help … (Chenango County) City of Rome (Oneida County) Town of Babylon (Suffolk County) Town of Big Flats (Chemung County) …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 88-73
… FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); … a suburban town may not establish a capital reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 95-21
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-95-21VI.5 Project Budgets – VI. Budgets
… approve and post budget journals to create project child budgets. The generate parent functionality in SFS will … to SFS after agency approval. Budget journals entered online will workflow within the agency for approvals. Budget … can allocate amounts to one or many Child budgets to support greater control and detail, both within and across …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… of Locality Designated Claims Auditing Body Other Options School District Board of Education / Trustees. Education Law … depends on city charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to Education Law Section …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information for … or revenue shortfalls. In addition, the audit found the Mount Vernon City Comptroller failed to file the required … January 1, 2018, to March 31, 2020. Full Audit: City of Mount Vernon Financial Reporting and Oversight Find out how …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesAccounts Payable Advisory No. 34
… Subject: Updates to SFS Account Codes for the payment and reporting of interest. Guidance: The Internal … : SFS Account Code Title Category 58401 Prompt Payment Interest Non Personal Service- Interest Expense 58402 … Updates to SFS Account Codes for the payment and reporting of interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestDisaster Recovery Planning
… the Office of Information Technology Services (ITS) has a complete, functional, and tested disaster recovery plan for its agency and the College of Nanoscale Science and Engineering (CNSE) data center. The audit covers the period January 2017 through June … whether the Office of Information Technology Services has a complete functional and tested disaster recovery plan …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… With the Reimbursable Cost Manual (2016-S-58) New York League for Early Learning, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manual