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Accounts Payable Advisory No. 30
… Units must charge the appropriate account code listed in the General State Charges – Claims, Awards, Judgments and Settlements category in the Guide to Financial Operations (GFO). As of January 1, … of the payments appropriate to each account code in this category, including the new interest account code. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsAccounts Payable Advisory No. 28
… Section 110 also requires the designee be identified in writing and filed with the Comptroller. Agencies are … due on or before June 30, 2023 . For this certification, in addition to certifying the internal controls over the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationComptroller DiNapoli Releases State Audits
… (DOH): Improper Payments Related to the Medicare Buy-In Program (Follow-Up) (2014-F-12) An initial audit report issued in October 2012 determined that, from March 2006 through … (totaling about $26.8 million) for people enrolled in the Medicare buy-in program. In a follow-up, auditors …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsArea #8 – Online Banking – Information Technology Governance
… targeting online banking are phishing 15 and malware. 16 In a typical scenario, the targeted individual (or group of … transfers are initiated and directed to bank accounts in the United States or foreign countries. Despite financial … to a counterfeit website and request information such as name, password and account number. 16 Malware is malicious …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… the Business Unit must do the following: Place a checkmark in the “Separate Payment” box in the Payment Options section of the voucher to ensure the … other Business Units processed that day, and Enter an “A” in the Handling Code box in the Payment Method section of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeSchenectady County – Investment Program (2025M-5)
… (County) officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, safety, liquidity and yield. A comprehensive investment program is used to establish basic procedures, …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… goals to taxpayers, residents and interested parties in a transparent manner. The District had five vehicles at or beyond their useful life estimates in 2025. We estimated that the total vehicle replacement cost … of these five vehicles was approximately $2.3 million 1 in 2025. However, the Reserve fund balance totaled $971,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51City of Yonkers - Budget Review (B19-6-5)
… and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Identifying Fiscal Cliffs in New York City’s Financial Plan
… updated December 23, 2024 PDF Version Recent updates to New York City’s financial plan include one-time funding for some … Comptroller (OSC) examined fiscal years FY 2022 to FY 2026 and created this tool to itemize the City programs that …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planOpinion 89-52
… Coordination (establishment of county office to coordinate training) COUNTIES -- Powers and Duties (power to coordinate training of emergency medical … of an EMS coordinator who would be responsible for the development of a "formal quality assurance program", the …
https://www.osc.ny.gov/legal-opinions/opinion-89-52State Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved … York State Urban Development Corporation for office space in Erie County. Office of General Services – Design & … new Department of Transportation Regional Sub-Headquarters in Dutchess County. $5 million with Mega Builders Inc. for …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… the second largest market for venture capital (VC) funding in the United States, with $28.5 billion in investments, or 13.3% of the national total in 2024. The amount invested in the region has more than … the second largest market for venture capital VC funding in the United States with $285 billion in investments or 133 …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalPayroll Improvement Project Bulletin No. PIP-016
… codes and deduction codes that will be discontinued in PayServ v 9.2 for Optional Retirement Plans (ORP), the … Affected Employees Employees who are currently enrolled in ORP or VDC plans or who have 403(b) deductions are … to the Savings Plan page (Main Menu > Benefits > Enroll in Benefits > Savings Plans) in order to reduce …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92CUNY Bulletin No. CU-355
… of Increments. Affected Employees Eligible employees in Bargaining Units T8, TC and GA Effective Date(s) Effective … New Increment Codes New increment codes were implemented in August 2008. Agencies should refer to Payroll Bulletin … salaried employees, including employees on Paid Leave, in grade 980, based on the following increment codes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-355-january-2009-increments-cuny-professional-staff-congressState Contract and Payment Actions in February
… In February, the Office of the State Comptroller (OSC) … million with GPT Properties Trust to lease office space in Albany County. $4.3 million with Studio City Holdings for … remediation at the former Al Tech Specialty Steel facility in Albany County. Office of General Services – Design & …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryState Contract and Payment Actions in July
… Executive Order 211, issued on July 6, 2021, declared a disaster emergency due to gun violence and suspended the … Construction Services LLC to renovate Farnsworth Hall at SUNY Delhi. $9.7 million with Gryphon Construction Inc. to renovate Vander Clute Hall at SUNY Maritime. $5.7 million with Scott Lawn Yard Inc. for …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-julyDiNapoli: Better Oversight Needed for Youth Jobs Programs
… goal is to encourage companies to hire young people in need of employment, but better oversight and verification … ensure the program’s success." The program was established in 2011 to provide tax credits to eligible employers when … hire unemployed or disadvantaged youth aged 16-24 who live in certain areas in New York state. The program is focused on …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsOpinion 88-9
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities … 13 of the Town Law the authority to purchase real property in connection with an increase or improvement of facilities. … article 13 of the Town Law. The purchase of real property in order to increase or improve the facilities of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 96-21
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion … of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was damaged by coastal storms. This is in reply to your letter asking whether the procedures of Town …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive information. The … maintain trust, and avoid financial repercussions. In fiscal year 2024, the School paid an outside IT vendor … lose important data and suffer a serious interruption in operations. School officials have not implemented …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025m