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Opinion 94-15
… funds and endowment funds, including donations made to a school district from private sources in the form of … school district's investment policies, enacted pursuant to General Municipal Law, §39, relate to endowment or extraclassroom funds must be determined by …
https://www.osc.ny.gov/legal-opinions/opinion-94-15State Agencies Bulletin No. 922
… Purpose To ensure compliance with New York City tax withholding requirements, OSC is using county information to determine taxability. This bulletin provides instructions to determine and record … To ensure compliance with New York City tax withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageDiNapoli: Bedford-Stuyvesant is on the Rise
… The Bedford-Stuyvesant neighborhood has experienced strong … with record numbers of businesses and jobs, but the benefits have not been shared by all residents," DiNapoli … how far Bedford-Stuyvesant has come, but it also shows the challenges that remain." "As a lifelong resident of …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseXVI.3.A Financial Statements – XVI. Financial Reporting
… Financial reporting is the process of communicating information concerning the financial condition and activities … government officials, they are also intended to meet the information needs of citizens, governing and legislative … Basic financial statements; and Required supplementary information (Other than MD&A). MD&A, which is required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXVI.4.B Tax Revenues – XVI. Financial Reporting
… resulting in derived tax revenues includes personal income taxes and certain consumption and use taxes and fees, … resources are received, whichever occurs first. Revenues, net of refunds and uncollectible amounts, should be … a corporate taxpayer elects to carry back a net operating loss. Therefore, due to the uncertainty associated with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 1257
… detailed in this bulletin are documented with screen shots in job aids found on the Payroll Enhancement Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1257-payroll-system-upgrade-changes-payserv-91Opinion 2006-7
… of unneeded ambulance as consideration under contract); (for services provided using vehicles owned by service provider); (use of monies paid … a town improvement district be sold pursuant to at public sale (1999 Opns St Comp No. 99-14, p 31; see also Langdon v …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7State Agencies Bulletin No. 965
… Purpose To provide payroll system users with the following information to assist in the transition to the upgraded PayServ system: Implementation schedule Changes … To provide payroll system users with the following information to assist in the transition to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/965-payroll-system-upgradeComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … banking duties and did not dedicate a separate computer for online transactions to limit access to online bank … or circumstances when soliciting proposals or quotes for professional services is required. Furthermore, the bid …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… sex offenders have failed to comply with the state’s Sex Offender Registry Act, according to an audit issued today … York’s communities. It contains information such as the offender’s name, age, exact address, employment address, … with the notification requirements of New York’s Sex Offender Registration Act (SORA) and report enforcement …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… sales tax collection growth accelerated in 2017, according to a report released today by State Comptroller Thomas P. … "As 2018 unfolds, local officials would be well advised to be cautious with respect to local budgets. As we know, collections are dependent on …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013Security Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication addresses key areas of IT internal … training occurred six years ago, the governing board may want to consider arranging for additional training or a … of the inventory listing and review it for reasonableness (i.e., does the inventory make sense given what you know about …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Binghamton … – Oversight of Financial Operations (Broome County) The board and director did not provide adequate oversight of financial operations. The board did not adopt written policies and the director did …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 572
… Pay Period 9L/10C (Institution). Background In response to a request from the NYS Payroll Users Group, OSC has … will document any additions, deletions, or changes made to transactions on the Time Entry page by OSC staff. This new … report will provide timely notification of OSC corrections to agencies, provide better internal controls, ensure data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… temporary or seasonal employment in the agricultural or fishing industries. Annually, about 5,400 migrant children …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programOversight of School Fire Safety Compliance
… 2015, there were approximately 2,900 public schools, 50 charter schools, 40 BOCES, and 1,100 private schools … in prior inspections that had not been corrected. Almost 50 percent of private schools did not submit required …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… The coronavirus pandemic has caused extraordinary economic … in New York with punishing, still-evolving impacts on public health, jobs, the economy and state finances. As a … be as much as $9 billion to $10 billion, depending largely on how many taxpayers choose to delay their filings. While …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesOversight of Private Career Schools
… Purpose To determine whether the State Education Department's (Department) Bureau of Proprietary School Supervision (Bureau) provided … To determine whether the State Education Departments Department Bureau of Proprietary School Supervision Bureau provided sufficient …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsAbout Filing the Resolution – Reporting Elected and Appointed Officials
… my data entry after I’ve certified it? Do I have to enter the information from the Standard Work Day and Reporting Resolution (Resolution) … I have signed in to Retirement Online , and I do not have the ‘Submit Resolution for Official’ link on my Retirement … Appointed Officials Get answers about Regulation 3154 from the New York Codes Rules and Regulations …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionMental Health Education, Supports, and Services in Schools (Follow-Up)
… the Program The New York City Department of Education (DOE), the nation’s largest school system, serves … middle, and high schools (excluding charter schools). DOE recognizes the importance of mental health well-being in … to provide access and support during the school day.” DOE also acknowledges that students are underserved, stating …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-follow