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XVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, … and expense reports against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on E&D’s CFR for the fiscal year ended June 30, 2015 and certain expenses … are between the ages of 3 and 5 years. During the 2014-15 school year, E&D served approximately 275 students with … with RCM requirements, including $133,612 in legal and accounting fees, $108,000 in contracted software maintenance, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Positive … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. - Rockland County Chapter (NYSARC Rockland) on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualMembership Milestones for Police & Fire Retirement System (PFRS) Members
… to retire at any age. If your employer has adopted Section 384-e, you will receive an additional benefit for each year … to retire at any age. If your employer has adopted Section 384(f) and you have elected it, you will receive an … to retire at any age. If your employer has adopted Section 384-e, you will receive an additional benefit for each year …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersTravel Advisory No. 4
… approval. XIII.2.A Expense Report Mandatory Header Fields New section created to provide guidance regarding the fields …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsState Agencies Bulletin No. 1998
… Purpose The purpose of this bulletin is to inform agencies of the upcoming rollover of the chart of accounts strings mapped to the Position Pools …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionCUNY Bulletin No. CU-594
… to HEO, HEO Assistant or HEO Associate represented by the Professional Staff Congress (PSC) Background The CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-594-city-university-new-york-cuny-discretionary-assignmentOpinion 88-4
… to trainees at foster parent training session) MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - refreshments to foster parent trainees) … for refreshments which are incidental to a lawful municipal purpose (1979 Opns State Comp No. 79-902, p 212, …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … bills for board approval, records disbursements (including payroll), signs the checks and accurately reconciles the bank …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… cocktails, according to a report released today by State Comptroller Thomas P. DiNapoli. “My auditors exposed … the allowable U.S. General Services Administration and New York state dinner rates; An alleged ‘travel expense’ of …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsCity of Yonkers – Budget Review (B22-6-5)
… - pdf ] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current … City’s eight union collective bargaining agreements (CBAs) have expired. The City could face additional expenditures …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5DiNapoli: Trouble Ahead for Local Governments and Schools
… governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … governments are under extreme fiscal pressure. Costs for fighting the pandemic are adding up while revenues are … taxes are one of the most important sources of revenue for many of New York’s local governments and are directly …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… present challenges to economic growth. State policy makers should ensure that the enacted budget for State Fiscal Year …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearCUNY Bulletin No. CU-739
… Purpose: The purpose of this bulletin is to provide agency instructions for … Allowance Payment. Affected Employees: Employees in City University of New York (CUNY) campus security titles who meet … taxable income, will be included in the employee’s taxable gross and is subject to all employment taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentComptroller DiNapoli Releases School Audits
… Free School District , Glens Falls Common School District and the West Seneca Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Higher Education – 2022 Financial Condition Report
… Enrollment In academic year (AY) 2021-22, New York State public and private higher education institutions … per capita. According to the Federal Reserve, the average balance for student loan borrowers in the State grew by 16.8 …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … higher than necessary. Johnsburg Central School District – Payroll (Warren County) The district’s new timekeeping system …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… defendants allegedly exploited a family member’s death to try to cheat the pension system and enrich themselves,” DiNapoli said. “I will continue to safeguard the state pension system and … died on March 4, 2020 and both pension payments should have ended. However, the Tuomeys did not report the death of …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 89-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … section 103(1) does not distinguish between purchases of new or used equipment, it is the opinion of this Office that … bidding from the federal government, the state of New York or from any other political subdivision, district or …
https://www.osc.ny.gov/legal-opinions/opinion-89-13