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Analysis of Fiscal Stress in New York State's Cities
This research brief measures fiscal stress in cities and includes an overall fiscal profile of each city in the State (except New York City).
https://www.osc.ny.gov/files/local-government/publications/pdf/citiesfiscalstress.pdfNew York State Agencies’ Use of Overtime, March 2012
An era of tight budgets has sparked renewed interest in reducing government costs and identifying ways for State agencies to function more cost effectively.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2012.pdfNew York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2017, October 2018
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-balance-of-payments-2017.pdfNew York’s Balance of Payments in the Federal Budget - Federal Fiscal Year 2016, October 2017
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-balance-of-payments-2016.pdfCentral Office - Controls Over Bank Accounts (2015-S-94) 90-Day Response
To determine whether officials of the City University of New York’s Central Office adequately ensured that all bank accounts were authorized and only used...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-15s94-response.pdfCentral Office - Controls Over Bank Accounts (2015-S-94)
To determine whether officials of the City University of New York’s Central Office adequately ensured that all bank accounts were authorized and only used...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/15s94.pdfNew York's Tax Check-Off Funds - Good Intentions on Hold, January 2014
Tax “check-off” programs provide a means for taxpayers to make voluntary contributions for various causes as part of their federal and State income tax filings.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-tax-check-off-funds-2014.pdfReport on the State Fiscal Year 2012-13 Executive Budget, February 2012
The State Comptroller annually examines the Executive Budget proposal and the Enacted Budget, as well as issues monthly reports on the State’s cash position.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2012-13.pdfPersonal Income Tax
The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for paymen
https://www.osc.ny.gov/files/local-government/audits/pdf/bse-2018-07-06.pdfReview of the Financial Plan of the City of New York - July 2006
New York City’s economy has remained strong in the first half of calendar year 2006 despite higher energy prices and gradually rising interest rates.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2007.pdfSocial Media Use Policy
… of these sites. You may be subject to the TOS of the host site when you visit a social media site. Information (photos, videos, messages, etc.) you share … or post to our sites may be used by the owners of the host site for their own purposes pursuant to the TOS. For more …
https://www.osc.ny.gov/help/social-media-use-policySUNY Bulletin No. SU-280.1
… Purpose To inform SUNY campuses of the increase to On-Call Pay, the new Time Entry Codes for On-Call Pay in NYC and Long Island and to provide instructions for … To inform SUNY campuses of the increase to OnCall Pay the new Time Entry Codes for OnCall Pay in NYC and Long …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-2801-increase-call-pay-psnu-employees-represented-unitedSUNY Bulletin No. SU-280
… by Payroll Bulletin SU-280.1. Subject Increase to On-Call Pay for PSNU Employees Represented by the United University … Purpose To inform SUNY campuses of the increase to On-Call Pay, the new Time Entry Codes for On-Call Pay in NYC and Long Island and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-280-increase-call-pay-psnu-employees-represented-unitedOversight of School Safety Planning Requirements
… districts, and other programs to ensure they are complying with legislation and regulations governing school safety … against threats to student and teacher safety. Since 2000, New York State schools have been required to develop and … not sufficiently monitoring School Districts’ compliance with the requirements for school safety planning and, …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsMontauk Fire District – Board Oversight (2024M-117)
… Mandated annual audits of the District’s financial or length of service award program (LOSAP) records have not been …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Opinion 90-5
… to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes … authority to increase the number of trustees and if so by what procedure and for what term the new trustees would be appointed …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… between January 1, 2016 through May 31, 2021. In August 2023, the former court clerk pled guilty to grand larceny in … in the first degree and official misconduct. In October 2023, the former court clerk was sentenced to serve six … in restitution. The Justices did not: Perform a proper review of reports submitted to New York State agencies to …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Agencies Bulletin No. 2151
… and 21P Teachers When an employee leaves State service, or moves into a bargaining unit not under the Salary Withholding … to reflect the change effective 09/01/2023. If the teacher moves to another position, the agency must request the Action … the contract to be automatically added. If the teacher moves to another position, the agency must request the action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… health care, and provides significant, recurring funding to the MTA that will help close budget gaps. The Governor has … rainy day reserves. The state should put this authority to use by relying more on statutory, rather than informal, … preparing for economic and budgetary risks. "With an end to federal pandemic aid approaching and the possibility of an …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24Village of Clayton – Claims Auditing (2021M-81)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment … as required. The Board reviewed abstracts (listings of claims) but generally did not review the claims before … Determine whether the Village of Clayton Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81