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Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… Audit Objective Determine whether Greenburgh Central School District (District) officials properly established the … corrective action. … Determine whether Greenburgh Central School District District officials properly established the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… increases anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to maintain current service levels for … clouds the city’s revenue and expense forecasting. In addition to rising recession risk, the city has not …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… overpayments to the Corporation and, if appropriate, seek reimbursement. Review the supporting documentation and …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… the City’s retail jobs in 2019, and these paid an average salary of $59,400, above the citywide average of $46,600. In … to Manhattan’s major retail corridors. Retail accounts for 12 percent of businesses and nearly 9 percent of private … firms had 250 or more employees in 2019. The average salary for retail jobs citywide was $46,600 in 2019, with a …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Real Property Tax Cap Information - Glossary
… See “Carryover”. Carryover - Amount by which the tax levy for the prior fiscal year was below the tax levy limit for … Retirement Contributions >2% - Levy necessary to pay for increases to the average actuarial contribution rate of … rate. (For example, if ERS rate goes from 10% to 13% of salary, the levy required to pay for 1% would be excluded.) …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… Lake Ariel, Pennsylvania, was arraigned in Nassau County District Court. “Thanks to our joint efforts with law … health care rip-offs. I thank Acting Nassau County District Attorney Madeline Singas’ office and the Department of …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental Accounting Standards … Statements and Management’s Discussion and Analysis-for State and Local Governments. Major changes required by … ( phase 3) for fiscal years ending after June 15, 2004. Retroactive infrastructure reporting is delayed for four …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34CUNY Bulletin No. CU-372
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." … Machinist Effective Date(s) Increases may be submitted in Pay Period 5C (Institution), paychecks dated 6/4/09 Rate … date. For example, if appropriate, submit the 5/31/08 Pay Change, followed by the 5/31/09 Pay Change. Any Auto …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoState Comptroller DiNapoli Releases Municipal Audits
… Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, budget transparency and … there is a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal … without complying with competitive bidding requirements. In addition, town justices did not establish adequate …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits and Examinations
… (SBHCs) did not follow DOH inventory control regulations for medications and potentially hazardous medical supplies. For example, 10 of the 11 SBHCs sampled had shortages in … An initial audit issued in July 2015 found that applicants for Mitchell-Lama-financed units who were next in line for a …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe … requirements. The following are the most notable statutes for account code usage in the SFS: State Finance Law §8 … system which accurately and systematically accounts for: A revenues, receipts, resources and property of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesSUNY Bulletin No. SU-326
… purpose of this bulletin is to provide agency instructions for processing the Downstate Location Stipend. Affected … of America/Graduate Student Employees Union, provides for a location adjustment to employees whose work site is New … the Downstate Location Stipend: Bargaining Unit = 28 Salary Grade = 980 Comp Rate Code = BIW, FEE Payroll Status = …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Garden City Union Free School District , Gowanda Central …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0SUNY Bulletin No. SU-303
… purpose of this bulletin is to provide agency instructions for processing the Downstate Location Stipend. Affected … of America/Graduate Student Employees Union, provides for a location adjustment to employees whose work site is New … the Downstate Location Stipend: Bargaining Unit = 28 Salary Grade = 980 Pay Basis Code = BIW, FEE Payroll Status = …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-representedOpinion 94-11
… a dinner and coincides with the annual inspection dinner for the fire company or companies within the district. You … commissioners of a fire district to expend district funds for a celebration of the anniversary of the creation of the … §64[14]; General City Law, §13-b, authorizing expenditures for such celebrations in counties, towns and cities, …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … of court operations to ensure moneys are accounted for accurately. Additionally, an annual audit of the justices’ books and records was not performed for 2014. Town of Elizabethtown – Supervisor’s Records and …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Bolivar , Circleville Fire District , Town of Clarendon , Cohoes Housing Authority , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… in the Medicaid program and prevent improper payments for services. As a result of these weaknesses, six eye care … who did not fully comply with the DOH’s Medicaid policies for provider enrollment and revalidation were able to obtain … Two managed care organizations reported medical costs for services procured through a corporate affiliate that …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Jefferson Community College , City of Lockport , Sullivan County Community College , City of Troy and the West Ghent … overtime costs. Village of Candor – Fund Balance (Tioga County) The board has no clear plans for the use of the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsPayroll Users Group Organizational Charter
… skill of NYS Payroll Professionals by: Serving as a forum for addressing issues of mutual concern; Seeking … and Identifying, prioritizing and offering resolution for issues of common concern. Develop and support the payroll … with matters related to improving audit, deduction, and salary functions. The Systems Standing Committee shall be …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charter