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Archived Data and Publications
… 2017. Access to these materials is being maintained for historical reference purposes only. Archived Data for Local Governments: Munis in Stress: 2012 , 2013 , 2014 , … , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Archived Data for School Districts: Schools in Stress: 2013 , 2014 , 2015 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsCity of Middletown – Payroll and Leave Benefits (2024M-26)
… corrective action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Oil Spill Fund
… Spill Fund plays many roles, its priorities are to: pay for spill clean-up costs when the responsible party (spiller) doesn’t; compensate spill victims for their financial losses when the spiller won’t; and seek … Fund for your financial loss. How to Make a Claim Fill out the damage claim form and get your signature notarized. …
https://www.osc.ny.gov/about/oil-spill-fundPartial Lump Sum Payment – Special 20- and 25-Year Plans
… Are members covered under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible … been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and … be based on the amount of your reduced pension benefit. For more information, including the taxability of a PLS …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… New York has lost one of its greatest legislators. Assemblywoman Clark and I were … efforts to improve the lives and education for all of New York’s children. Barbara’s family has lost a beloved wife and mother. The people of Queens and New York state have lost a dedicated public …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkCUNY Bulletin No. CU-467
… OSC will automatically increase the bi-weekly deduction for Union Dues (Code 254) and Agency Shop Fees (Code 283) from $22.68 to $22.83 for full-time employees and $14.55 to $14.65 for hourly employees. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-467-district-council-37-local-2627-dues-and-agency-shop-feeState Agencies Bulletin No. 1675
… Purpose To continue the partnership and collaborative efforts of agency … To continue the partnership and collaborative efforts of agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1675-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1604
… efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling … gender code not checked Other SSN Deceased Contact the SSA office for more information Agency Actions Agencies must … of updated information to the agency Personnel or Payroll Office as soon as possible. (A sample letter which agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1604-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 93-28
… superintendent of highways, before the same shall take effect. Thus, section 284 applies to moneys "levied and …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 96-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … Town Law, §202-a, may authorize the replenishment of sand and the installation of a sand-filled geotube at a town-owned … Whether the procedures of Town Law 202b authorize the replenishment …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Accounts Payable Advisory No. 43
… new requirements for adding vendors to SFS - primary contact email, classification, ordering address and email; … new requirements for adding vendors to SFS - primary contact email, classification, ordering address and email; … parts of the contacts tab of a vendor record X.4.D Location New section giving detail about important parts of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… develop a better roadmap for the future," DiNapoli said. “In addition to the Tappan Zee bridge replacement, many of the … note the Thruway’s fiscal condition declined, as noted in reports by authority consultants. Responsibility for … fell by more than 10 percent between 2005 and 2011. In addition, the authority continued to bear costs associated …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsState Comptroller DiNapoli Releases Audits
… Capital assets include land, buildings, construction in progress, equipment, library books, artwork and historical … of properties where addresses were marked as state owned in tax parcel data but they did not appear in the SFS … drugs dispensed to Medicaid patients, requires drug manufacturers to enter into a national drug rebate agreement …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1945
… by Payroll Bulletin No. 1945.1 . Purpose The purpose of this bulletin is to notify agencies of several process changes to Workers’ Compensation Leave in … at the end of a contract. Affected Employees Employees on Workers’ Compensation leave are affected. Background New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… New York’s municipalities collected nearly $17 billion in sales tax revenue in 2019, representing 9.7 percent of all local government … today by State Comptroller DiNapoli. Every county and city in the state, along with many towns and villages, depend on … New Yorks municipalities collected nearly $17 billion in sales tax revenue in 2019 representing 97 percent of all …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsDiNapoli Announces Latest Fiscal Stress Scores
… governments in New York state ended their fiscal year 2023 with a fiscal stress designation, the same as a year … operating on a calendar year basis for fiscal year 2023, covering all counties and towns, 44 cities and 13 … stress. School districts are also scored in January. For 2023, the City of Little Falls in Herkimer County and the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresXII.8.G Payment Methods – XII. Expenditures
… OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing … Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsTitle I Grants to Local Educational Agencies – Federal Funding and New York
… on census poverty estimates and the cost of education in each state. Within a school district (like DOE), Title I … relative to the district’s overall poverty rate. Schools in which children from low-income families account for at … school children, parent and family engagement, Students in Temporary Housing (STH) and children in local institutions …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesState Comptroller DiNapoli Releases Municipal & School Audits
… Although the school board contracted with a management company to facilitate the school’s procurement of IT assets … $259,178. The treasurer did not file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the State … of competition and documented the results to help provide assurance that one professional service contract totaling …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR … A Direct Journal Payment is used to record payments received by an agency that do not need to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-payment