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Opinion 2004-9
… nutrition program that receives federal, state or local government funding may be made pursuant to joint agreements … to purchases by "municipal hospitals". In the absence of a definition of "hospitals" in section 103(8), we expressed the opinion that the definition of "hospital" in Public Health Law §2801(1) would …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9The Child School – Compliance With the Reimbursable Cost Manual
… Among these ineligible costs were: $114,338 in excessive salary expenses for 70 employees; $168,579 in excessive … and Center - Compliance With the Reimbursable Cost Manual (2012-S-20) …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualOpinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Samaritan Village, Inc. – Chemical Dependency Services Program
… the period July 1, 2009 through June 30, 2014 to conduct a Chemical Dependency Services Program (Program) for adults. … Office of Alcoholism and Substance Abuse Services: Chemical Dependency Program Payments to Selected Contractors …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programState Agencies Bulletin No. 2238
… Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information … Questions may be directed to the Payroll System Support Group at [email protected] . Please include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2218
… agencies with instructions for processing the 2023-2024 Firearms Training and Safety Incentive Program Payment … in an agency-directed training program designed to promote firearms proficiency and safety. This program shall be … with State fiscal years. Effective Dates: The 2023-2024 Firearms Training and Safety Incentive Program Payment can be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2218-2023-2024-public-employees-federation-pef-firearms-training-and-safetyCUNY Bulletin No. CU-666
… Purpose The purpose of this bulletin is to provide instructions for processing payroll deductions for the 2020 CUNY Charitable Campaign Deduction Code 897 . Affected Employees All CUNY … An online enrollment process for Deduction Code 897 is available through CUNY until December 13, 2019. Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-666-2020-cuny-charitable-campaignJustice Center Audits
… persons to be made available to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo Bill Text Status … persons to be made available to officers and employees of the state comptroller …
https://www.osc.ny.gov/legislation/justice-center-auditsHammond Central School District – Financial Management (2024M-70)
… the Hammond Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $1.5 million from 2020-21 through 2022-23. This made it … whether the Hammond Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Merrick Union Free School District – Financial Management (2024M-64)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. Although the Board and District officials reduced surplus fund balance from 19 percent at June 30, 2015 to 8 percent as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Southampton Union Free School District – Financial Management (2024M-43)
… Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund … annual budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have … the Southampton Union Free School District District Board of Education Board and officials effectively managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… incurred, there must be both an external obligating event and an internal obligating event resulting from normal operations. External Obligating … become legally enforceable due to an external obligating event. Per paragraph 9 of GASBS 83, external obligating …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsFreeport Union Free School District – Financial Management (2024M-49)
… the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed … for fiscal years 2019-20 through 2022-23. However, none of the appropriated fund balance or reserves were used. The Board and District officials’ consistent practice of appropriating fund balance that is not needed circumvents …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Long Beach City School District – Financial Management (2023M-147)
… and did not present the District’s spending plans in a transparent manner. While real property tax levies remained … 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of $17.3 … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147DiNapoli Honors Community Leaders During Lunar New Year Celebration
… and groups that DiNapoli honored for their contributions to New York, are available. Maggie Gu, owner of Park Asia … Park, Brooklyn. Maggie is an active supporter of the local community and its organizations through many charitable and fundraising events held at her restaurant. Honoree IWen (Irene) Chu, …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationIX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and reporting. The … for Federal Grants The recordkeeping for individual grants is designed to conform to the provisions of the related grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewState Agencies Bulletin No. 2346
… All agencies with appropriations due to lapse on June 30, 2025 are affected. Background: Appropriations allocated to … Board as well as the OSC website. See attachment: June 30, 2025 Lapsing Chartfield Strings in PayServ Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsRefunding Local Debt
… of the authorizing resolution which shall include a statement that it was duly adopted by the governing board and … after the closing. A complete copy of the final official statement for the refunding issue and cover pages (which … with a copy of the cover of the preliminary official statement. III. TIME FOR SUBMISSION OF APPLICATION . …
https://www.osc.ny.gov/debt/refunding-local-debtCUNY Bulletin No. CU-846
… filed on 07/23/2025 between the Comptroller of the City of New York and District 37, AFSCME, AFL-CIO, and its affiliated … be submitted as a stop payment request with a reason of Exchange in PayServ. The Report of Check Exchange ( AC 1476-P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-846-city-university-new-york-cuny-ratification-bonus-paymentNew York State Business Owners - EPI
As a previous analysis from the Office of the State Comptroller demonstrated, even as many small businesses shuttered their doors or struggled through the pandemic period, entrepreneurs continued to identify and pursue new opportunities and create new businesses.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-business-owners.pdf