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“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… of student academic performance. Unlike individual state assessments, the NAEP is the only common measure of … and “advanced.” Sources: NAEP Data Explorer ; OSC analysis Federal Funding and the Plan to Address Impacts of COVID-19 … Recover from Pandemic Learning Losses,” Albany Times Union , January 10, 2023, at …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryOther Bulletin No. 48
… Control-D report will be available for agency use on 04/04/2019 (Administration). This will give the agency … ineligible to receive the April 2019 Salary Increase based on information available as of the date the report is produced. Included on the report is one or more of the following messages which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-48-april-2019-state-university-construction-fund-scf-civilXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2400 – Budgetary Reporting Process and Document Preparation: … This presentation is mandated by GASB Codification Section 2400, which requires that a budgetary comparison be included … conform to the requirements of GASB Codification Section 2400. In accordance with GFOA reporting requirements, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationState 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 recipient Not applicable. Box 11 Withholding agent’s EIN This box is populated with the Employer Identification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1058-form-1042-s-foreign-persons-us-source-income-subject-withholdingAbout Statement No. 68 – Governmental Accounting Standards Board
… employers participating in state and local government pension plans to report their proportionate share of the collective Net Pension Liability in their financial statements, as well as … employers participating in state and local government pension plans to report their proportionate share of the …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… The expiration of one-time federal pandemic aid, combined with state aid that has not kept pace with inflation and slower growth in local revenue may push some local governments closer to the edge of a fiscal cliff, according to a report released … The expiration of onetime federal pandemic aid combined with state aid that has not …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsCapital Planning (Follow-Up)
… include a bus, light rail, and paratransit system and two international airports. NFTA records list 3,770 capital …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followComptroller DiNapoli Releases Municipal Audits
… finances and operations, my office continues to provide taxpayers the assurance that their money is being spent … of Sweden – Justice Court (Monroe County) The justices do not provide adequate oversight of court operations to … inter-fund transfers and advances from the general fund to pay bills over the last several years. Town of West Union – …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Opinion 91-3
… including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. You … those used by the town superintendent of highways, to display a town decal and identification number. You state … implies the authority to purchase and require the display of items of identification on all town property (see …
https://www.osc.ny.gov/legal-opinions/opinion-91-3State Agencies Bulletin No. 2104
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2023 and other tax related topics. Affected Employees: Employees meeting the … agencies of the updated IRS Internal Revenue Service tax withholding requirements for 2023 and other tax related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023DiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal government compared to what it gets back from Washington, according to a report … in federal spending in federal fiscal year 2019. “In what has become a familiar and troubling story for the Empire … New York leads the nation in what it pays to the federal government compared to what it …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonState Agencies Bulletin No. 1010
… Type is no longer selected by a radio button, but has a drop down menu offering the three account type options … Tax Treaty/NR Data section of the Federal Tax Data page. A drop down menu replaces the Y/N check box to indicate if the nonresident alien special tax rules …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1010-implementation-oraclepeoplesoft-tax-updates-and-maintenance-packsTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… and sewer bills. Key Findings As of December 31, 2017, the water fund owed the general fund $340,000. The Budget Officer made billing … the water and sewer rates to be billed. Review and repay all outstanding interfund advances. Ensure late penalties are …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160DiNapoli Releases Annual IDA Report
… project value ($2.4 billion) was the New York City IDA’s BOP SE LLC project, which is constructing Two Manhattan West, …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportMental Health Training Component of the New York SAVE Act (2022-MS-1)
… school districts (Districts) used resources to provide the mental health component of the New York Safe Schools Against … Key Findings The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school … that staff were, at a minimum, trained on recommended mental health components such as the 10 mental health warning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1DiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… financial information in a clear and comprehensive manner on their websites, according to a report released today by … “Voters need this information to make informed decisions on how they will vote on school budgets. District officials have a responsibility … financial information in a clear and comprehensive manner on their websites according to a report released today by …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… soon as next month due to billions in state aid payments for health and education, delayed state tax revenues and … which was $499.1 million above the Division of Budget’s latest projections for state fiscal year 2019-20. $463.9 … for government cash flow purposes. The Comptroller’s Office will provide more analysis of the cash flow and other …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksDiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… The state Department of Labor (DOL) does not investigate overtime complaints by nurses in a … consistent or timely basis, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. … of DOL making a decision about the complaint. DOL also does not have set time frames for investigating complaints. …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… from the three prior state fiscal years. Spending Overview All Funds spending in SFY 2022-23 is projected to be 5.3% … for homeowner and landlord assistance. Revenue Overview All Funds revenues for SFY 2022-23 are projected to total … rate increases will sunset in 2023 and 2027, respectively. All Funds revenues are projected to decrease by $33.8 …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budget