Search

XII.6.I Paying a Non-State Employee – XII. Expenditures

… whether the individual is, or has been, on the payroll of the State at any time during the current calendar … any department, board, commission, etc., that has its payroll processed by OSC. The legislature, its commissions, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employee

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , … fund balance to exceed the statutory limit. As of June 30, 2015, unrestricted fund balance totaled $3.8 million and was 9 percent of 2015-16 budgeted appropriations, which exceeded the limit …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits

CUNY Bulletin No. CU-733

… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increases

State Comptroller DiNapoli Releases Audits

… Local Districts that submit this data. Auditors found OTDA does not have access to the client-level data collected in … toward achieving permanent housing, and better determine what programs are used or needed by the homeless population. … Development’s point-in-time count. New York State Health Insurance Program – UnitedHealthcare Insurance Company of New …

https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-audits

DiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds

… Much of the growth was led by Asian, Hispanic and Black seniors calling the city home, along with more seniors … from 2000 to 2023 can be attributed to Asian, Hispanic and Black older adults. The population of Asian and Hispanic … adults each more than doubled from 2000 to 2023, while Black older adults increased 68%. New York City’s …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-finds

Opinion 2001-9

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … zone corporation, if he serves, in a "shared capacity," as chief operating officer of both contracting entities. We are … Whether a member of a county board would have a prohibited interest in …

https://www.osc.ny.gov/legal-opinions/opinion-2001-9

Opinion 2000-16

… The association has discretion to interpret the word "families" as including persons not related to a member … The opinion, however, does not discuss the meaning of the word "family." Further, we are not aware of any statute or … §232; see also 1980 Opns St Comp No. 80-86, p 280). When a word is susceptible of two or more significations, however, …

https://www.osc.ny.gov/legal-opinions/opinion-2000-16

XVI.4.B Tax Revenues – XVI. Financial Reporting

… State taxes the exchange transaction, such as the exchange of an employee’s services for a wage or salary or the … by the Office of the State Comptroller however, the State Department of Taxation and Finance (Tax and Finance) is responsible for determining tax …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenues

State Agencies Bulletin No. 1933

… Employees Employees in the following bargaining units, with an increment code of 0510, 0610, 0710, 0810, 0910, 1010, … LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU02, … be updated. If the Payroll Status remained Active, Leave With Pay, or Leave of Absence due to a Workers’ Compensation …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lump

State Agencies Bulletin No. 1926

… using Earnings Code RGS and a date range that exceeded the number of days reported, the system will calculate the adjustment of earnings based on the number of workdays within the range. Adjustments for earnings …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-lls

State Agencies Bulletin No. 1925

… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of Retroactive … Institution Lag PP8 03/31/2020 04/01/2020 07/29/2021 Due to the issues surrounding COVID-19, OSC will process this … 603-617) and NS positions (Grade 600), which are equated to a grade (Grade 603-617), are eligible for the April 2020 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-lls

City of Olean – Budget Review (B1-16-2)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2

Audits of Local Governments: The Audit Process

… Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: … Audit team members will schedule an exit conference with appropriate local government management to discuss a … Local government officials respond within 30 days with an official position or factual differences. Corrective …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-process

United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report (CFR) … costs reported by United Cerebral Palsy Association of the Rochester Area Inc on its CFR were prprly calculated …

https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manual

Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)

… Purpose of Audit The purpose of our audit was to examine the ACIDA’s internal controls over employee … process for certain projects from January 1, 2008, to August 31, 2012. Background The overall goal of IDAs is to advance the job opportunities, health, general prosperity, …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internal

Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)

… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrual

State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations

… them soon. In these uncertain times, New Yorkers need a spending plan that supports our state’s continued economic … 6 Institutional Payroll to be processed without delay. There are approximately 57,000 employees on the institutional … they have a fiscal year of July 1). If a final agreement is not reached, lawmakers can pass a budget extender, which …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiations

Opinion 88-73

… Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement … A town other than a suburban town may not establish a capital reserve fund for improvement district purposes. This … asking whether a town of the second class may establish a capital reserve fund for improvement district purposes. You …

https://www.osc.ny.gov/legal-opinions/opinion-88-73