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Opinion 89-17
… expressly authorizes school districts to establish reserve funds for tax certiorari judgments and claims, the analysis …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2023-S-4)
To determine whether the Metropolitan Transportation Authority—Bridges & Tunnels, MTA Bus Company, and New York City Transit-Department of Buses—identified the potential damage to its transportation systems and developed plans to mitigate the effect of extreme weather conditions and flooding ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s4.pdfOther Bulletin No. 35
… after the effective date of the payment as the result of new military orders. If the employee received a stipend, OSC … code of Paid Leave of Absence/MLS (Mil Stip) and the new biweekly stipend amount. A row on the employee’s Job Data … of Pay Rate Change/MSC (Military Stipend Change) and the new biweekly stipend amount. A row on the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-35-april-2017-state-university-construction-fund-scfUnified Court System Bulletin No. UCS-211
… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-211-october-2014-salary-increase-bargaining-unit-sdUnified Court System Bulletin No. UCS-74
… the position information for the number stated in the NYS position field on the employee’s Job record. Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-74-april-2004-general-salary-increase-location-pay-increase-andXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… contains the policies followed by the Office of the State Comptroller (the Comptroller) for preparing the State’s financial reports for the public and the Legislature … time to time, the GASB will issue statements prescribing new or revised accounting and financial reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewState Agencies Bulletin No. 276
… If the employee is eligible to receive a military stipend payment because the State salary exceeds the military salary, … Chg on the Job Action Request panel effective the date of reinstatement using the appropriate Reason code. The agency … pay basis code and earn program effective the date of the reinstatement. OSC will update the position and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001Opinion 91-64
… with our current view concerning aggregating similar services for the purpose of calculating the competitive … whether bidding can be avoided where contracts for similar services are divided into a number of separate contracts. It … amount to be expended on the same or similar goods or services during a fiscal year will exceed the monetary …
https://www.osc.ny.gov/legal-opinions/opinion-91-64New York’s Balance of Payments in the Federal Budget: Fiscal Year 2020 - Interactive Map
States balance of payments with the federal government in 2020
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-fiscal-year-2020-interactive-mapReporting of Community-Based Services Under the Transformation Reinvestment Plan
… Reinvestment Plan. The audit covered the period from April 2018 through February 2022. About the Program The mission of the Office of Mental Health (OMH) is to promote the mental health of all New Yorkers, with … since 2014 and continuing through State fiscal year 2020-21, the State has allocated more than $82.5 million in CBS …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planOperational Advisory No. 26
… – Updating Agency Contacts Guidance : The Office of the State Comptroller’s (OSC) Office of Operations (OOO) … quarterly to ensure it is accurate. Update : The OOO’s new OSC Online Contact System is live. Enrolled contact managers received credentials to access the new system and should validate converted contact entries. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsOpinion 2002-9
… the town's recycling program. You indicate that the total payments would not exceed $20,000. Initially, we note that we …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9SUNY Bulletin No. SU-195
… restart the Additional Pay record if an employee returns from a Leave of Absence to Bargaining Unit 08 with a Payroll … of the hire, rehire, concurrent hire, transfer or return from leave transaction into Bargaining Unit 08 with a Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employeesUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… that include specific procedures for maintaining adequate records, purchasing, disposing of, and maintaining custody of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… bills," it is unclear what bills are being approved for payment. The majority of payments made by the Treasurer were … the Treasurer was able to identify the purpose for each payment as a proper Company purpose. Key Recommendations List … approved for payment by the membership, indicating the vendor and dollar amount. Approve bills for payment that have …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… activities. An accounting firm prepares the accounting records, and the Executive Director provides the Board with …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… and continued to pay the firm even though the contract terms were not fulfilled because they did not monitor the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32City of Hornell – Business Improvement District (2018M-38)
… allow City officials to adequately monitor the use of BID funds. As a result, the Council cannot evaluate the BID’s … program goals or ensure the appropriate use of BID funds. The Council did not: Enter into a written agreement … Monitor the manner in which the Association used BID funds, resulting in revenues of at least $3,915 that were …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… Provider (Report 2018-S-10 ). About the Program The State’s Medicaid program provides transportation to medically … contemporaneous, complete, acceptable, and verifiable records necessary to support Medicaid payments for a period …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followVillage of North Haven – Collections (2024M-99)
… 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … determine whether the deposits were deposited in the same form and amount as collected (intact). 358 collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99