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Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… process to ensure it obtained a suitable building site at a reasonable cost. School officials did not document that … the acquisition and renovation of its building financed at a 20 percent interest rate. We found that the building was …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualOversight of International Offices
… ESD still has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key Findings ESD …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, New York State Health Insurance … and their spouse/domestic partner are both eligible to enroll in NYSHIP, only one may elect Family coverage (the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management and controls over information … 2014 tax levy. However, the Town's unexpended surplus fund balance has become excessive, and its budgets from fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Focus on Identity Theft
… heard about someone whose personal information was stolen to file false unemployment claims or credit card applications or to gain access to bank or social media accounts. The consequences of …
https://www.osc.ny.gov/reports/focus-identity-theftState Agencies Bulletin No. 422.1
… … To notify agencies of the procedures and a new form AC 3197 to be used when requesting a stop payment or reversal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… also continues the city’s practice of not fully budgeting for known spending risks, including for transportation, education and social services. The city did not budget for the cost of expanding its Family Homelessness and …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateXI-A.1.B Category Codes – XI-A. Purchasing
… with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In the SFS, the … and/or purchase order in the SFS from a condensed list of code values most appropriate to NYS purchases. If the category code is not on the condensed list or the agency wants to select a more detailed category …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesDiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… The majority of grants awarded to homeowners through the state’s Affordable Home Ownership Development Program are being given only to eligible recipients, according to an audit by New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersEssential Plan – Federal Funding and New York
… New York is one of three states to have a “basic health plan,” as authorized by the Affordable Care Act ; in New York, this is known as the Essential Plan (EP). The EP provides health insurance to individuals …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planCUNY Bulletin No. CU-547
… of gross pay for the existing FICA repayment obligation. A new FICA repayment obligation can then be established with … 581 CUNY (Social Security Deficiency) Flat Rate, the new repayment obligation amounts will be added to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… Purpose To notify agencies that newly established FICA tax deficiency repayment plans using Deduction Code 502 NYS (SS/Medicare Deficiency) will have a deduction rate of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyOpinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … though prior approval of the establishment or extension by the State Comptroller is not required. You also ask …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Unified Court System Bulletin No. UCS-245
… processing of the April 2017 Unified Court System of the State of New York (UCS) Retroactive Judicial Longevity (JLO) … for those employees who meet the eligibility criteria by increasing the Annual Addl Earnings amount to the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-retroactiveState Police Bulletin No. SP-216
… purpose of this bulletin is to inform the Division of the State Police of OSC’s automatic processing and provide … effective April 1, 2021 for employees in Bargaining Unit 62. OSC will systematically process the increases for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-216-april-2021-increases-location-pay-supplemental-location-pay-expandedDiNapoli Releases Report on NYS Executive Budget
… to be 1.3% in 2024 with a slight increase of 1.9% in 2025. For State Fiscal Year (SFY) 2024-25, All Funds revenues …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetDiNapoli and William Glasgall Op-Ed
… federal government sent an unprecedented amount of money to states and localities to blunt the impact of lockdowns and other COVID-19 … bankruptcy. As the city emerged from its crisis, in part due to the stewardship of a true civic leader, Richard …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Common Retirement Fund is a leader among public pension funds in analyzing the impact of climate change on our … economy. The panel will also look at what other pension funds and investors have done to decarbonize their assets. …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelState Comptroller DiNapoli Releases Municipal & School Audits
… unassigned fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing from 1.7% in 2021-22 to 9.2% in 2023-24, exceeding the 4% statuory …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1898
… process this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in … position between 04/01/2021 and 03/31/2022. There is no minimum service requirement following the employee’s … or The promotion was permanent, but the demotion occurred: o in lieu of layoff; or o voluntarily during the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-lls