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Review of the Financial Plan of the City of New York, August 2022
The City’s adopted budget for Fiscal Year (FY) 2023 reflects the countervailing forces of extraordinary efforts by the federal government to boost the economy over the last two years and an economic slowdown due to unanticipated factors, including supply chain issues.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2023.pdfFiscal Oversight Responsibilities of the Governing Board Webinar Presentation
The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements. We will also provide resources availabl
https://www.osc.ny.gov/files/local-government/academy/2022/pdf/fiscal-oversight-responsibilities-of-the-governing-board-4-27-2022.pdfStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual (2021-S-31) 180-Day Response
To determine whether the costs reported by Step Up Therapy Services, PLLC (Step Up) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s31-response.PDFQueens Centers for Progress – Compliance With the Reimbursable Cost Manual (2022-S-41) 180-Day Response
To determine whether the costs reported by Queens Centers for Progress (QCP) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s41-response.pdfUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual (2023-S-3) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Niagara County dba Empower on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s3-response.pdfNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual (2023-S-29)
To determine whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s29.pdfReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfComptroller DiNapoli Releases Municipal Audits
… the records maintained for activities performed under the LOSAP point system were accurate and complete. In addition, … who are also district employees, were incorrectly granted LOSAP points for performing activities during their regularly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… Columbia County – Court and Trust Funds (2014M-353) The surrogate court clerk’s records could not verify that all …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Abandoned Property
… property law, shorten the dormancy period for wages, and authorize the promulgation of regulations recognizing … property law shorten the dormancy period for wages and authoriz …
https://www.osc.ny.gov/legislation/abandoned-propertyOther Bulletin No. 51
… processing of the April 2019 SCF M/C 2% Salary Increase and provide instructions for payments not processed … Increase will be paid using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective … will not be updated. NYS Position Has Both Equated Grade and NTE – if the employee’s Grade on the Position Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-51-april-2019-suny-construction-fund-scf-management-andNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… Cuomo today set forth a strong agenda for New York State in 2014. His leadership and vision have pushed New York in a positive direction. Over the past few years, the state’s … However, more work remains to achieve structure balance. In this current fiscal year, my office identified almost $5 …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressState Agencies Bulletin No. 1708
… December 2018 minimum wage increases for hourly employees and provide instructions for payments not processed … of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using an hourly rate. … the minimum hourly wage be increased for seasonal and other non-statutory positions to $15.00 for State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … on NYTPS’ CFR for the fiscal year ended June 30, 2014 and certain expenses reported on NYTPS’ CFRs for the two … to children with disabilities who are between three and five years of age. NYTPS is reimbursed for these services …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualOversight of Residential Domestic Violence Programs
… and oversight of domestic violence (DV) programs in New York State. Central Office oversees six Regional Offices … our audit period, there were 95 residential DV programs in New York State that operated 162 DV residences. Key Findings … In part, officials argued that they were not required by New York Codes, Rules and Regulations to perform certain …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsUnified Court System Bulletin No. UCS-117
… of OSC’s automatic processing of the $800 Salary Increase and to provide instructions for payments not processed automatically. Affected Employees Annual and hourly represented employees in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD, SY and 87 Annual and hourly unrepresented employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-117-march-31-2007-general-salary-increase-employees-unified-courtOther Bulletin No. 46
… automatic processing of the April 2018 SCF M/C 1% Parity Salary Increase and provide instructions for payments not … of 2015 and Chapter 8 of the Laws of 2017 provide for a salary increase of one percent (1.00%) for 2018. The Division …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-46-state-university-construction-fund-scf-management-andOther Bulletin No. 45
… processing of the April 2017 SCF M/C 2% Salary Increase and provide instructions for payments not processed … Increase will be paid using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective … will not be updated. NYS Position Has Both Equated Grade and NTE – if the employee’s Grade on the Position Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-45-april-2018-suny-construction-fund-scf-management-andOther Bulletin No. 42
… processing of the April 2018 SCF CSEA 2% Salary Increase and provide instructions for payments not processed … Agreement between the State University Construction Fund and CSEA which provides for a salary increase of two percent … Increase will be paid using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-42-april-2018-state-university-construction-fund-scf-civilOther Bulletin No. 37
… of the April 2017 SCF M/C 2% Parity Salary Increase and provide instructions for payments not processed … criteria Background Chapter 55 of the Laws of 2015 and Chapter 8 of the Laws of 2017 provide for a salary … Increase will be paid using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scf