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VI.2.C Budget Journal Transactions – VI. Budgets
… to help with the budget process. A Budget Upload tool is available for use in SFS to submit budget journals and upload … This attribute will remain blank if the appropriation is not deemed to be an ALR. See GFO Section VII.4 for additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsState Agencies Bulletin No. 1874
… State of New York and the NYS Correctional Officers and Police Benevolent Association, Inc. provides for a uniform … The 2020 SSU Uniform Cleaning and Maintenance Allowance is not pensionable and is not included in the calculation of overtime. Tax Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-securityFare Collection
… to TSPs. Key Findings We found that LIRR employees did not always follow the required fare collection procedures. … between December 2018 and May 2019, we noted that TSPs did not collect non-commutation fares 26 percent of the time (78 … to uncollected or incorrect fares. Further, the LIRR did not always follow Invoice collection procedures, leading to …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionComptroller DiNapoli Releases Municipal Audits
… money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors … 44 of 76 remittances (58 percent) to the town clerk. The recycling center cash collection records were inadequate and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… No. 2 Operations (Rensselaer County) The board did not approve water billings or customer account adjustments or … related to billings, collections and record keeping were not adequately segregated. Dunham Public Library – Claims Processing (Oneida County) The board did not audit and approve any claims during the audit period. In …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… UI tax rates on employers will also increase in 2022 and beyond, according to a report issued today by State … end of March 2021. The current balance is more than double what was owed during the Great Recession. Rate Increase UI … continues to hold a negative balance on Jan. 1, 2022 and does not meet certain federal rules by Nov. 10 of this year, …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentCUNY Bulletin No. CU-720
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2021 Prepaid … Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, or U6 who reside within the following … Unit S6 Note : The Zip Code criteria is only applicable to members of District Council 37. Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1963
… State of New York and the NYS Correctional Officers and Police Benevolent Association, Inc. provides for a uniform … The 2021 SSU Uniform Cleaning and Maintenance Allowance is not pensionable and is not included in the calculation of overtime. Tax Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … The city faces potential increased salary costs when one of its expired collective bargaining agreements is …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Oversight of Shelter Placements
… who were diagnosed with a serious mental illness were not placed in a mental illness shelter. 523 of 1,061 clients … were diagnosed with substance or alcohol abuse issues were not placed in a substance abuse or mental health shelter. DHS … diagnoses, and other factors. DHS does not fully utilize available client data, such as diagnoses, shelter incidents, …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsCUNY Bulletin No. CU-747
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2022 Prepaid … Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 who also reside in one of the … Unit S6. Note : The Zip Code criteria is only applicable to members of District Council 37. Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesDiNapoli: New Yorkers’ Debt on the Rise
… card debt per capita were well above the national average, with student loan balances 335% higher than they were in … pandemic in 2020. We’re seeing debt rise for New Yorkers with student loans, mortgages and credit cards,” DiNapoli … of 2021, national household debt totaled $15.6 trillion with New York households accounting for $869.4 billion, or …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseMonitoring of Construction Management (Follow-Up)
… proportionate to the payment received for the work—and may not act as a pass-through or unnecessary participant. During … independent contractor and, therefore, the WBE did not provide a commercially useful function. As a result, the $207,316 paid to the WBE should not have been claimed as credits toward the MWBE goals. There …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followState Comptroller DiNapoli Releases Municipal & School Audits
… (Erie County) The board and district officials did not properly manage fund balance and reserve accounts. The board and district officials’ budgeting practices were not transparent and resulted in the district exceeding the … appropriated nearly $6.7 million of fund balance that was not needed or used. Adopted annual budgets during the same …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Glossary
… must be formally appointed by the Court to safeguard these funds until the child becomes 18. Usually, a parent (the … assigned to a specific property held by the Office of Unclaimed Funds and is for our internal use only. Original …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryOversight of Water Supply Emergency Plans (Follow-Up)
… in the area it serves, stating that the proposed Plan is available for review and comment by the public. Information … recommendations, four have been implemented and one has not been implemented. Key Recommendation Department officials are requested, but not required, to provide information about any actions …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followDiNapoli: Tax Breaks From IDAs Continue to Climb
… for recapturing financial assistance if project goals are not met. The Comptroller also said PILOTs, which partially … A Map of 2015 IDA Data by Region is also available, go to: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbState Comptroller DiNapoli Releases Municipal and School Audits
… until June 2021. As a result, district officials were not familiar with requirements of New York State General … relate to conflicts of interest. District officials did not fully understand the steps necessary to disclose a … – Procurement (Monroe County) District officials did not ensure goods and services related to capital improvement …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Southwestern Central School District – Claims Audit (2025M-34)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34