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VI.2.A Appropriation & Segregation Overview – VI. Budgets
… negative balances. To run the report, navigate to SFS Financials > Commitment Control > Budget Reports > Negative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… have been more prudent than basing the distribution of funds on the population. As a result, regions like New York … York City would have received an additional $579 million for a total allocation of $2 billion; and 46 other … York City would have received $9.4 billion. The use of CRF funds is restricted to unbudgeted financial needs associated …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Unified Court System Bulletin No. UCS-280
… bulletin is to inform agencies of the processing of the 2019 Prepaid Legal Service Benefit. Affected Employees … purposes, and reflected on the 2019 Form W-2 (Wage and Tax Statement). Effective Date Effective as of paychecks dated … status of Active or Paid Leave and received salary from a position in Bargaining Unit SK or SD at any time during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-280-prepaid-legal-service-benefit-unified-court-system-ucsState Agencies Bulletin No. 2212
… AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be received and processed by OSC. … the AC230 will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal is processed in SFS. If the employee is due a portion of the reversed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsDiNapoli Releases Municipal Audits
… the information used by the board and district officials to make financial decisions was accurate and complete. Taxpayers had limited access to financial information to help ensure they could make informed decisions related to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… Central School District (District) cafeteria purchases for proper District purposes? Audit Period July 1, 2022 – … is the chief executive officer (CEO) and is responsible for the District’s day-to-day management under the District’s … of improper transactions taking place without detection or reimbursement drastically increases and could potentially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28DiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… Parks across New York State were found to have inaccessible entrances and restrooms, obstacles on … promote inclusivity and broad access to all the resources it has to offer, and this includes our state parks and … tracking complaints related to accessibility, which makes it difficult to determine if they were adequately addressed. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesState Agencies Bulletin No. 271
… as follows: For retroactive actions reported directly on the Job Data panel, the adjustment amount(s) will appear on the panel on the day following the on-line entry. For retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationOpinion 99-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE LAW, §381: Town … Village of Suffern , 32 AD2d 921, 302 NYS2d 304; Orange & Rockland Utilities v Town of Clarkstown , 80 AD2d 846, 444 …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 89-9
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Compensation … (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of … to include "... earnings, wages, salary or bonus payable by an employer... to, or to the estate of, or to a …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Contact Us
… process by entering the seven-digit Claim ID referenced in your confirmation email. Note that our call center … any more information about your claim than what’s included in your status or correspondence from us, and cannot provide … The Claim ID is referenced at the top of the email and in the upper right-hand corner of the letter. Use your Claim …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usTown of Elmira – Financial Condition (2015M-226)
… August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of approximately 6,940 … and the reasonable level of fund balance to be maintained in each fund to meet the Town’s needs. Implement a plan to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
… 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has approximately 1,040 residents. The … Findings The Board has not updated its procurement policy in almost 20 years and did not ensure that Town officials and …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most … Local governments, citizens and the Office of the New York State Comptroller (OSC) play important roles in the … process. Local governments, libraries, schools (except New York City) and fire districts must report to OSC: the …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Tonawanda – Recreation Fees (2017M-133)
… 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. … properly accounted for, recorded accurately or deposited in a timely fashion. The Board did not ensure that an annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over information … services provided by OUBOCES and MHRIC, which could lead to confusion over roles and responsibilities of each party. … Ensure that all IT services are provided based on a formal service level agreement. … Florida Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s financial activities … in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer recreation program for children within … The Treasurer did not maintain adequate accounting records to report the Program’s financial activity. The Board cannot …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Columbia County – Payroll (2014M-121)
… October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately … properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121