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Center Moriches Fire District – Fiscal Transparency (2025M-113)
… 30, 2025. We extended our audit period forward to November 15, 2025 to review the status of the fiscal year end 2024 … the last filed AFR, for fiscal year 2019, was filed 122 days late. The report includes five recommendations that, if … report must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Opinion 95-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … unit and who is the highest ranking subordinate to the head of the police department in such unit, is increased, the salary of the permanent full-time head of the police department shall be increased by at least …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city … a housing authority is exempt from paying that portion of its cable television bill which is designated as a …
https://www.osc.ny.gov/legal-opinions/opinion-95-2SUNY Bulletin No. SU-388
… to provide agency instructions for processing the Academic Years 2023 - 2025 Downstate Location Stipends. Affected … in BU28 to be paid in Administration 23L for Academic Years 2023-2025. Employees who are part-time (less than 50%) … to provide agency instructions for processing the Academic Years 2023 2025 Downstate Location Stipends …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-388-suny-downstate-location-stipend-gsnu-employees-representedDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… With federal funding less predictable and New Yorks senior population growing the state must ensure its …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsDiNapoli Calls for Improvements to Capital Planning Process
… Governor and Legislature deserve credit for creating a task force to coordinate New York's infrastructure needs but … much money is required to meet them." The New York Works Task Force released its Ten-Year State of New York Statewide … of capital spending identified by the New York Works Task Force will be for transportation. Of that, nearly 80 …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processState Agencies Bulletin No. 2208
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2024 Increases to Location Pay and Location MidHudson Pay and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civilState Agencies Bulletin No. 2215
… OSC’s automatic processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments … 190 of the Laws of 2023 provides for an increase in Location Pay for employees located Downstate who are … OSCs automatic processing of the April 2024 Increases to Location Pay and Location MidHudson Pay and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2215-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2114
… OSC’s automatic processing of the April 2023 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments … Employees Association (CSEA), provides for an increase in Location Pay for employees located Downstate who are … OSCs automatic processing of the April 2023 Increases to Location Pay and Location MidHudson Pay and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2114-april-2023-increase-location-pay-and-mid-hudson-location-pay-employeesVI.2.C Budget Journal Transactions – VI. Budgets
… Within the Commitment Control (KK) module, budget journals are used to record the budget control records based upon the enacted budget and other authorizing legislation as well as project … Within the Commitment Control KK module budget journals are used to record the budget control records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsState Agencies Bulletin No. 1892
… which does not use allowances. Please refer to Bulletin No. 1800.1 for further guidance. New York Tax Withholding … and Yonkers withholding tax tables have been updated. No updates required for New York City at the time of this … has increased to $142,800 (max tax $8,853.60). There is no limit on the amount of wages subject to Medicare tax. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021DiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are upholding in-state residency … students receive the benefit of a lower tuition, according to an audit by Comptroller Thomas P. DiNapoli. The audit … “SUNY is enabling graduate students from out-of-state to take advantage of a tuition benefit that is supposed to be …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsSUNY Bulletin No. SU-302
… purpose of this bulletin is to provide agency instructions for processing the Recruitment and Retention Payments. … Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… Instructions on how to add an activity to a Contract Line using the Project Guide can be found in SFS Coach, JAA-PPM101-036, Adding an Activity to a Contract Line using the Project Guide . Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesComptroller DiNapoli Releases Municipal Audits
… announced his office completed an audit of the Town of Berlin , Dunham Public Library , Town of Galen , Town of … is being spent appropriately and effectively.” Town of Berlin – Internal Controls Over Water District No. 2 … announced his office completed an audit of the Town of Berlin Dunham Public Library Town of Galen Town of Huron Town …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Fare Collection
… are responsible for collecting fares from every rider. According to the Manual of Instructions to Passenger …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionState Agencies Bulletin No. 1470
… SSPU 91 DRP Repayment OSC Actions OSC will insert a row on the Additional Pay page for each record number in which … 2011 and greater is less than zero (0). The inserted row on the Additional Pay page will be set up as follows: … is equal to Active, Leave With Pay or Leave of Absence on any record number , the Earnings field is equal to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planState Police Bulletin No. SP-189
… Pay will be increased to $1,686 annually. Command Pay (COM) Bargaining Unit 17 Effective 04/04/2019, Command Pay … following: Code Narrative 406 Strike/Disciplinary Fine 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-189-increases-hazard-duty-pay-location-pay-and-command-pay-state-policeDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve … its oversight and monitoring of youth services at New York City’s two secure juvenile detention centers, do more to … York State Comptroller Thomas P. DiNapoli. “The New York City Administration for Children Services has to improve its …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youth