Search
Open Educational Resources
… teaching, learning, and research materials that are in the public domain or are under copyright but have been released … that resulted from OER funding that CUNY reports to the public. CUNY’s calculation factors in all courses labeled ZTC … OER conversion and cost savings estimates reported to the public are accurate and complete. Take steps to enhance …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesUnified Court System Bulletin No. UCS-142
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the … Internal Revenue Code, Section 61, it is required that the value of employer-funded group legal service benefits be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-142-prepaid-legal-service-benefit-unified-court-system-employeesState Agencies Bulletin No. 1563
… April 2017 PEF Salary Increase and provide instructions for payments not processed automatically. Affected Employees … Agreement between the State of New York and PEF, provides for a salary increase of two percent (2.00%) for fiscal year 2017 and includes the April 1, 2017 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1563-april-2017-public-employees-federation-pef-2-salary-increaseState Agencies Bulletin No. 1395
… CSEA Salary Increase and provide instructions for payments not processed automatically. Affected Employees Employees in … field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position … available for agency review after the automatic increases have been processed. All reports will be sorted by Department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1395-april-2015-civil-service-employees-association-csea-salary-increaseTown of Lincoln - Town Clerk (2023M-31)
… complete report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … accurately and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Standards Board Statement No. 83 (GASBS 83) – Certain Asset Retirement Obligations ASSET RETIREMENT OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… of local governments complete their financial filings as required, giving stakeholders information they can use to … local governments and their residents benefit from timely filing because the information reflected in the … captures full valuation and levy information needed to calculate the tax limit. Three local governments – two …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Bayport Fire District , Town of Cameron , Town of Enfield , Richland Fire District and the Summitville Fire District . “In today’s fiscal climate, … balance of each fund. The treasurer could not determine how the money was spent or the amount of foreign fire …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … of the District’s tax certiorari reserve funds provided to the Board contained all information required by District … or necessary. Key Recommendations Develop procedures to ensure adequate and reliable records to support the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… risks and/or set water quality and quantity targets, while Realty Income Corp., a real estate investment trust, agreed …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesDiNapoli: State Needs to Improve Services for Vulnerable Adults
… The State Office of Children and Family Services is not adequately overseeing … Comptroller Thomas P. DiNapoli. “Every month thousands of vulnerable adults are referred to the state for help … are not reported. Every month OCFS receives an average of 2,500 referrals for help in New York City and 1,800 in the …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-state-needs-improve-services-vulnerable-adultsWillsboro Central School District – Student State Aid (2023M-119)
… received services in summer placements. As a result, as of June 30, 2023, the District had not claimed $55,771 in State aid to which it … manner for all special education students. Review all unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119DiNapoli: State Tax Collections Continue to Exceed Projections
… State tax receipts exceeded the Enacted Budget Financial Plan forecast by $4.8 billion from April through June, the first three months of the 2021-22 State Fiscal Year, according to the monthly … Financial Plan Report, State Fiscal Year 2021-22 Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… and an IT vendor were adequately supervised and monitored for the period July 1, 2011 through August 15, 2014. … approximately 34,000 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $806.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerBroker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund (Fund) will … website page on February 16, 2026, for instructions on how to apply. Requirements As part of the due diligence process, and prior to the approval of …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… incentives for businesses even though it lacked required financial information and financial feasibility analyses, … and monitoring, there’s little accounting for the benefits the public gets from these tax breaks and other … business plans without this help, provide their financial statements, and project how many full time equivalent (FTE) …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationState Agencies Bulletin No. 1133
… Purpose To inform agencies of the content information for the 2011 Form 1042-S. Background According to the IRS Instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … income The amount is the gross sum of all payments made for calendar year 2011. Box 3 Withholding allowances This box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1058
… To inform agencies of the content information for the 2010 Form 1042-S. Background According to the IRS Instructions for … Form Content 2010 Form 1042-S will include earnings paid in paychecks dated: Administration: 1/6/10 through 12/22/10 … The Office of the State Comptroller will create and mail Form 1042-S directly to agency payroll offices on March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1058-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… The program run by the State Education Department (SED) to help New Yorkers … those goals, according to an audit released today by State Comptroller Thomas P. DiNapoli. “People with … and keeping the jobs they want, and the pandemic has only made things harder,” DiNapoli said. “The State Education …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … comparison be included in the financial statements for the general fund and major special revenue funds. The … plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentation