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III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… Statewide Financial System (SFS) includes the last three phases of the New York State Financial Cycle as previously outlined in Chapter II New York State Financial Accounting: Establish control; … of the Statewide Financial System includes the last three phases of the New York State Financial Cycle as previously …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsDepartment of Transportation Bulletin No. DOT-39
… Tax Information The SHL payment is supplemental taxable income, will be included in the employee’s taxable gross, and is subject to all employment and income taxes. Federal, State, and New York … the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonCity of Saratoga Springs – Financial Condition (2012M-201)
… 1, 2008, to December 31, 2011. Background The City of Saratoga Springs is located in Saratoga County and has a … City of Saratoga Springs Financial Condition 2012M201 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… of our audit was to assess the Town's financial management and controls over information technology (IT) for the period … five-member Town Board which comprises the Town Supervisor and four Board members. The Town's budgeted expenditures for … have demonstrated fiscally responsible management and identified various ways to increase revenue and reduce …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260State Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… The city is projecting further improvement in both income and corporate taxes, while revising sales taxes downward and … changes related to increases in state income or corporate tax rates, which push the city’s combined income and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetCity of Yonkers – Budget Review (B22-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2022-23 and the related justification … 488 of the Laws of 1976). The City’s 2022-23 budget totals $1.38 billion. The budget includes operating and debt …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of LaGrange – Selected Financial Activities (2013M-107)
… and internal controls over the Town’s financial operations for the period January 1, 2011, through September 30, 2012. … members. The Town’s 2011 and 2012 budgeted appropriations for all funds were approximately $10 million and $10.1 … that were deleted from the Court’s system; the reasons for the deletions were not documented. Further, 166 cases …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Town of Fishkill – Fiscal Stress (2013M-188)
… in 2009 to a $1.4 million deficit at the end of 2011. To cover operating expenses, Town officials loaned moneys … primarily because sewer revenues were not sufficient to cover operating costs; and the town-outside-village general …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Department of Transportation Bulletin No. DOT-37
… of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance shift. Effective … Lump Payment should be processed in Administration Pay Period 17L, paychecks dated 12/09/2020 Agency Actions To pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonOverview – Membership and Enrollment
… New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the United States with … and beneficiaries. NYSLRS has long been recognized as one of the best-managed and best-funded public retirement systems … The Police and Fire Retirement System (PFRS). Benefits of NYSLRS Membership NYSLRS membership provides many benefits …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewState Agencies Bulletin No. 1918
… the 2015-2019 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc … 07/07/2021. Note: If an employee was previously in BU31 and owed a retroactive adjustment and is currently in a different position on the Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuState Comptroller DiNapoli Releases Audits
… system between students and department advisors; it did not formally survey students for their feedback. Of the … A prior report, issued in December 2021, found OASAS did not adequately monitor the programs, did not meet the recertification review requirements, and did …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… Auditors reviewed 21 bills for eight sites and found they did not include the most recent three to seven months of site … documentation was often not prepared. In addition, the MTA did not have a requirement to periodically assess whether … support its revenue remittances. Auditors found Tri-State did not comply with all contract requirements, such as hours …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Audits
… Renewal: Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The Housing Trust Fund Corporation (HTFC), a component of Homes and Community Renewal, administers the Rural Rental … Program in partnership with the United States Department of Agriculture (USDA). The program provides rental subsidies …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… students increased sharply as schools transitioned back to in-person learning after the COVID-19 pandemic subsided and remained high with nearly one in three students chronically absent during the 2022-23 … of students who miss at least 10% of days (typically 18) in a school year for any reason, excused, unexcused, or for …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolOpinion 88-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, … Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BONDS AND NOTES - Proceeds (use of surplus proceeds to pay debt service) MUNICIPAL FUNDS - … Comp 1948 p 315 File No 3046 reflects the current position of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… 2023 – January 31, 2025 We extended the audit period back to January 1, 2020 to review the preparation and filing of required annual … balances, for the District’s two bank accounts. Also, of 50 disbursements totaling $155,772 that we reviewed, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70Bedford Central School District - Information Technology (2018M-164)
… as shopping, personal email and social networking that did not always comply with the District’s Internet use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Town of Hartwick – Water District Operations (2017M-250)
… January 1, 2016 through July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a … Town of Hartwick Water District Operations 2017M250 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250