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XII.1 Expenditures Overview – XII. Expenditures
… The purpose of this chapter is to provide the procedures and guidelines … vouchers through the Statewide Financial System for Office of the State Comptroller (OSC) approval. This Chapter provides an overview of: Expenditure Policies Record Retention Payment … The purpose of this chapter is to provide the procedures and guidelines …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewFinancial Toolkit for Local Officials
… are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing the public health response and the budgetary impacts of the financial crisis …
https://www.osc.ny.gov/local-government/financial-toolkitPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … For example, individuals with IDD have a higher prevalence of comorbidities and immune dysfunction; are more susceptible … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… report – pdf ] [ read complete 2020 report – pdf ] Purpose of Review The purpose of our review was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the … The purpose of our review was to assess the Jefferson County Industrial …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fDiNapoli Releases Bond Calendar for Third Quarter
… $7.99 billion scheduled for July, $6.49 billion of which is for new money purposes and $1.5 billion of which is for refunding purposes; $700 million scheduled for August, all of which is for new money purposes; and no issuances have been …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… billion scheduled for October, $4.36 billion of which is for new money purposes and $146 million of which is for reoffering purposes; $490 million scheduled for November, all of which is for new money purposes; and $650 million scheduled for …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Third Quarter
… $8.04 billion scheduled for July, $5.56 billion of which is for new money purposes and $2.48 billion of which is for refunding purposes; and $2.80 billion scheduled for August, $1.65 billion of which is for new money purposes and $1.15 billion of which is for …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… billion scheduled for October, $5.74 billion of which is for new money purposes and $1.86 billion of which is for refunding purposes; $125 million scheduled for November, all of which is for new money purposes; and $1.38 billion scheduled for …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for First Quarter
… $1.40 billion scheduled for January, $600 million of which is for new money purposes and $800 million of which is for refunding purposes; and $2.96 billion scheduled for February, $2.51 billion of which is for new money purposes and $450 million of which is for …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for First Quarter
… billion scheduled for January, $3.28 billion of which is for new money purposes and $1.20 billion of which is for refunding purposes; $615 million scheduled for February, all of which is for new money purposes; and $250 million scheduled for …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-releases-bond-calendar-first-quarterPlanning
… You need to begin planning your financial future now. The … Security Statement online by using your my Social Security account . Your online Statement gives you secure and … ask your bank to automatically transfer money from your checking account to your savings account. The important thing …
https://www.osc.ny.gov/retirement/members/planningXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… Internal Revenue Service (IRS) reporting requirements. On occasion, Business Units may need to make adjustments to … in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation When a Business … prior tax years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsDisability Retirement – Divorce and Your Benefits
… action. Whether a member’s disability retirement benefit is subject to equitable distribution is an issue for the Court. Many disability benefits … determine a member’s pension benefit. Instead, the pension is a fixed percentage of the member’s final average earnings. …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementWalton Central School District – IT Asset Management (S9-22-24)
… to confirm they were inventoried. We found 51 percent of the sampled assets were not properly accounted for. … could not be physically located (one with a purchase price of $228 and nine with combined estimated costs of $2,052 based on recent purchase prices). Twenty-four IT assets (20 with a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Sagaponack Common School District - Fund Balance Management (2018M-53)
… report - pdf] Audit Objective Determine whether the Board of Education (Board) appropriately managed the Sagaponack … Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the ensuing year’s … budgets with appropriations that are realistic and based on historical trends or other known factors. Review reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Accounts Payable Advisory No. 75
… from agency-specific contracts or Purchase Authorizations (PA) because the Statewide Financial System is unable to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… Energy Siting (ORES) found permit applications were often delayed due to missing or insufficient documentation. The …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysState Comptroller DiNapoli Releases School Audits
… to interviews with district personnel and inspection of certain documents related to the issues identified in the initial report. Based on limited procedures, the district has made minimal progress implementing corrective action. Of the eight audit recommendations, six recommendations were …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases State Audits and Examinations
… audits and examinations have been issued: Department of Health (DOH): New York City School-Based Health Centers: … potentially hazardous medical supplies. For example, 10 of the 11 SBHCs sampled had shortages in various medication … in the methods used by HPD staff to place applicants on development waiting lists. In a follow-up, HPD officials …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0