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State Comptroller DiNapoli Releases Municipal & School Audits
… file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the State Comptroller’s office until after … of competition and documented the results to help provide assurance that one professional service contract totaling … In addition, the board did not perform an annual audit of the town clerk’s records. Of the 10 audit …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces Latest Fiscal Stress Scores
… A total of 23 local governments in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each … Fiscal Stress Monitoring System Finds Increase in Entities Designated in Stress …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… is used to record payments received by an agency that do not need to be applied to a customer AR Item, such as … information for other types of miscellaneous receipts that do not need to be applied to an AR Item. Omissions and … is used to record payments received by an agency that do not need to be applied to a customer AR Item such as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentState Agencies Bulletin No. 1675
… Officers and the Office of the State Comptroller (OSC) in reconciling employees’ Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … Officers must reconcile Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1675-verification-employees-social-security-number-ssn-and-name-be-reportedOther Bulletin No. 33
… SCF MC Salary Increase and provide instructions fo …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-33-april-2016-state-university-construction-fund-scfCUNY Bulletin No. CU-638
… Council 37 (DC37) Local 384 in Bargaining Units CC and CD Effective Date(s) Paychecks dated February 14, 2019 Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-638-district-council-37-local-384-dues-increaseRetirement System Membership – State Police Plan
… working for New York State or any municipal employer in the State, membership in the New York State Police and Fire Retirement System …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Broome , Candor Fire District , County of Clinton Industrial Development … Agency , Dutchess County , Genesee County , Georgetown Fire District , Greene County , Hewlett Bay Fire District , Long Lake Fire District No. 1 , Town of …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 93-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation (use of … Whether a school district may publish notice of the school districts annual meeting in a publication which is …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Controls Over the Collection of the Public Safety Communications Surcharge
… the appropriate amount of Surcharges to which the State is entitled; and if the Department acquires the names and … and local taxes and fees, including the Surcharge, which is imposed on wireless communications services provided to customers whose primary place of use is within New York State. Surcharge revenue is used to: …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOpinion 90-48
… (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and … to your letter concerning the award of a contract by a school district to a bus company for transportation of … facility near the homes of certain residents of the school district. These residents allege, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Oversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health … To determine what steps the State Education Department is taking to ensure that school districts have the necessary …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsState Comptroller DiNapoli Releases Audits
… – Mental Health Education, Supports, and Services in Schools (Follow-Up) (2023-F-34) The New York Education … awareness training for school staff and ready access to in-school mental health supports and services for all students. A prior audit report, issued in August 2022, found that the New York City Department of …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-338
… Pay record for any of the following earnings codes on or after 03/28/2024 and while in an eligible Bargaining … 86, 87, 88, CT LMH Location Mid-Hudson SY, 86, 87, 88, CT SOS Senior Officer Series Differential DR, F8, SY, 87 Agency … submitted in Administration Pay Period 1L. Earnings Code: SOS, LOC or LMH Effective Date: 03/28/2024 OT Eff Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increasesDisability Retirement – When Employees Retire
… reports from the member’s physicians, hospital records, accident reports and other pertinent documentation. We may … of duties performed; Workers’ compensation documents and accident reports for all on-duty incidents; and Time records … or records that pertain to a disability application, accident(s) alleged to have been sustained, and particularly …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… Thomas P. DiNapoli. At the same time, the proposed budget increases potential out-year gaps and gives the Executive new … out-years remain a concern and there is a lack of clarity for some key spending areas. New York has made great strides … $62 billion in SFY 2015-16, an increase of 5.6 percent; Increases total spending for state economic development …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionDivision of Housing and Community Renewal Bulletin No. DH-69
… and Community Renewal of OSC’s automatic processing of the October 2014 Rent Regulation Services Unit (RRSU) LLS payment … for payment of the 2014-2015 Longevity Payment effective October 2014 as a one-time, lump sum payment in the amount of … equated to a grade (Grade 001-032) are eligible for the October 2014 RRSU LLS payment provided the employee: Is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-69-october-2014-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1933
… in the following bargaining units, with an increment code of 0510, 0610, 0710, 0810, 0910, 1010, 1110, 1210, 1310, … check dates listed below. Due to the issues surrounding COVID-19, OSC will process this payment via direct deposit. … Effective Date Check Date Institution 14 Lag 09/30/2021 10/01/2021 10/21/2021 Administration 14 Lag 09/30/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpOpinion 95-3
… levy the same tax) TAX LAW, §§ 1105(b), 1210(a),(b), (c), 1223, 1224(b), (k), 1262(a), (c), (d): In the absence of … 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions or any combination … 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement admissions. In view of the sales …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 95-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CEMETERIES -- Public Burial Grounds (duty of town to erect fences around certain cemeteries and burial … if the cemetery is in fact subject to the provisions of section 291 the town must erect a fence entirely around …
https://www.osc.ny.gov/legal-opinions/opinion-95-10