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XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… agencies with guidance on obtaining historical data for payments made in the Statewide Financial System (SFS). … Transaction Preparation: Agencies may need historical data for payments made in the SFS for various purposes, including internal audits and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerState Agencies Bulletin No. 1981
… to notify agencies the pensionable overtime earnings limit for Tier 6 ERS members for calendar year 2022 is $18,233.00 . Affected Employees … each calendar year. The amount of the increase is based on the Consumer Price Index of the previous year. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022Ardsley Union Free School District – Reserve Funds (2015M-348)
… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through October 2, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $63.9 million. Key Finding … The District’s schedule identifying the leave balances for employees entitled to a payout at retirement included …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… resources, both principal and earnings, may be expended for authorized purposes. A nonexpendable trust is a trust … System of Accounts (USA), these trusts are accounted for and reported in the fiduciary funds, TE Fund (Expendable) … changes to the accounting and reporting requirements for expendable and nonexpendable trusts. The statement …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsState Agencies Bulletin No. 837
… Rules and Regulations, when an employee repays an employer for wages received in error in a prior year, those wages remain subject to Federal income tax for that year.* A Form W-2c for the prior year must be issued but the amount of Wages, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/837-change-processing-form-w-2c-corrected-wage-and-tax-statement-andVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… the risk. Checks and documents must be properly prepared for deposit before being sent to DTF-Treasury. If items are … Deposit Preparation: No more than 100 checks per deposit. For a deposit associated with a single check, submit only the … check and a printout of the SFS Regular Deposit screen. For a deposit associated with multiple checks, agencies may …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up)
… complaints were called in to New York City’s 311 system for the period January 1, 2014 through June 30, 2016. The … As indicated by the World Health Organization’s Guidelines for Community Noise , the general population is increasingly … exposed to community noise, creating the potential for a significant public health concern. The audit found a …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-construction-projects-followMedicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… computer system processes claims submitted by providers for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their claims. During the 6-month period ended March 31, … to providers. However, we also identified the need for improvements in the processing of certain types of …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024Opinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and … determine that the construction is necessary to properly house the E911 system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6DiNapoli: Rural Counties Face Shortage of Health Professionals
… A new report by State Comptroller Thomas P. DiNapoli examined … care, pediatric, and obstetrician and gynecologist (OBGYN) doctors, dentists and mental health practitioners, with …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … financial reports. In addition, the town’s procedures for auditing claims were not in compliance with town law. … have not established formal policies or procedures for handling and recording cash receipts. Town of Kiantone – …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Wall Street Bonuses Rose Sharply in 2009
… help the state’s bottom line,” DiNapoli said. “But for most Americans, these huge bonuses are a bitter pill and … and reflects cash bonus payments and deferred compensation for which taxes have been prepaid. The estimate does not … provisions, which will enable firms to recoup bonuses for excessive risk-taking. The industry also devoted a much …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009Opinion 92-31
… LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its residents containing information including notices of … 1973, does not provide similar express statutory authority for a village to publish a bulletin or newsletter. Section …
https://www.osc.ny.gov/legal-opinions/opinion-92-31How to Make a Vendor Responsibility Determination
… than satisfactory performances, early contract termination for cause, contract abandonment, court determinations of … control and consumer satisfaction measures, especially for human services contracts. Obtaining a list of … doesn’t make available a list of non-responsible vendors for State contracting entities. However, we will provide you, …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… revenues and savings from the lower cost of services for asylum seekers,” DiNapoli said. “Employment and tax … This is exemplified by the surplus amount used each year for prepayments, which has declined from $6.1 billion in FY … the budget in coming years. DiNapoli’s report notes that for the fifth year in a row, the city collected over $3.5 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growCost-Saving Ideas: Managing Workers' Compensation Costs
… a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a … on various factors such as employee wages, level of risk for each job classification and your experience rating. You … audit (used to determine the job classification and salary allocations for workers' compensation purposes). If …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… This case is a classic example of the fundamental need for checks and balances at the local level over taxpayer … Ontario County Sheriff Povero and District Attorney Ritts for their continued partnership to root out public … actions of the Shortsville Fire Department administration for recognizing the missing funds and notifying the …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… approximately $3.1 billion or 8.3 percent higher than for the same period last year. Significant increases include spending for Medicaid (up $1.6 billion primarily from federal sources) …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionDiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… DiNapoli said. “However, it remains uncertain how recent increases in statewide infection rates will impact the … outside of New York City saw year-over-year collections for August grow by double digits, ranging from 12.6% in … against what had been reported by sales tax vendors for the reporting quarter and adjusts payments to local …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentComptroller DiNapoli Releases Municipal Audits
… of Hempstead , City of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1