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Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. Inappropriately used Town funds to pay at least …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic … largest and most stable resource, but weaknesses in the real estate market could impact this revenue for years to come. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… methods when procuring goods and services or properly account for and monitor diesel and gasoline fuel. Town …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100City of Johnstown – Financial Management (2020M-134)
… Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Village of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … that the significant revenue and expenditure projections in the tentative budget are reasonable. The proposed budget … provisions for infrastructure needs. There are budget gaps in the water and sewer funds which are planned to be funded …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of Broome – Purchasing and Justice Court (2014M-255)
… of our audit was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period … The Town of Broome is located in Schoharie County and has a population of approximately 960. The Town is … reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town officials did …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Port Washington Union Free School District – Payroll (2025M-38)
… of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Privacy and Links Policy
… Introduction The Office of the State Comptroller is committed to protecting your privacy when you access our … “personal information” means any information concerning a natural person which, because of name, number, symbol, … to us from your visit to this website depends upon what sections of the website you visit and what actions you …
https://www.osc.ny.gov/online-services/privacy-and-links-policyState Agencies Bulletin No. 1330
… of the April 2014 M/C LLS payment and provide instructions for payments not processed automatically. Affected Employees … 130 and the Division of the Budget Bulletin D-1129 provide for payment of the 2014-2015 Longevity Payment effective … 03/31/15. Note: Employees who are Terminated, Retired or Deceased on 07/16/14 (Administration) or 07/23/14 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1330-april-2014-management-and-confidential-mc-longevity-lump-sum-llsOpinion 89-24
… officers (see General Municipal Law, §800[4],[5]). For this purpose, a "contract" includes any express or … an interest in any contract between the school district for which he serves as a board member and his counselling and … the individual's position as president of, and negotiator for, a local teacher's association in another school district …
https://www.osc.ny.gov/legal-opinions/opinion-89-24DiNapoli Releases Executive Budget Report
… risks and concerns that underscore the importance of taking action to address the trajectory of state spending and improve the state’s structural … Cumulative outyear budget gaps projected by the Division of Budget (DOB) have increased to a total of $27.3 billion …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… as employee income. The employee’s personal income tax liability for these travel expenses can be negligible, … in certain instances, the employee’s personal income tax liability can be substantial. This generally occurs when … employee will, as outlined below, likely incur substantial tax liabilities with respect to reimbursement of travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationOther Bulletin No. 50
… Withholding Recommendation If the agency determines the full or partial value of the April 2019 SCF M/C Performance … the Budget as explained in Budget Bulletin D-1140. If the full value is withheld, the agency must submit a Data Chg on … the agency does not submit the transaction to withhold the full performance advance, OSC will update the employee’s Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-50-april-2019-state-university-construction-fund-scfOther Bulletin No. 43
… after the effective date of the payment as the result of new military orders. If the employee received a stipend, OSC … code of Paid Leave of Absence/MLS (Mil Stip) and the new biweekly stipend amount A row on the employee’s Job Data … of Pay Rate Change/MSC (Military Stipend Change) and the new biweekly stipend amount A row on the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-43-april-2018-state-university-construction-fund-scfOther Bulletin No. 33
… with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-33-april-2016-state-university-construction-fund-scfOther Bulletin No. 30
… with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-30-april-2016-state-university-construction-fund-scfOther Bulletin No. 27
… criteria Background Civil Service Law, Section 131 and the Division of the Budget Bulletin D-1131, provide for … should be processed using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective … (Grade 600) which are equated to a grade (Grade 603-667) and whose annual salary is below the Job Rate of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-27-april-2015-state-university-construction-fund-scfState Agencies Bulletin No. 2207
… Agreement between the State of New York and UUP, provides for an April 2022 retroactive 2.00% salary increase and an … Increase. Region Job Code Associated with the NYS Position Number Title Current Rate Downstate 001277 Chf Lifeguard … not be adjusted automatically. Therefore, agencies must report the adjustment amount for earnings codes such as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveOpinion 95-23
… based on review of documentation) TOWN BOARD -- Powers and Duties (permitting statement supporting voucher to be … on review of documentation) TOWN COMPTROLLER -- Powers and Duties (permitting statement supporting voucher to be … comptroller, is presented to the board or the comptroller and is audited and allowed. Section 118(1) further provides …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-12
Whether a disabled firefighter forfeits his or her entitlement to payments and benefits pursuant to General Municipal Law 207a upon becoming selfemployed or performing uncompensated services such as volunteer work
https://www.osc.ny.gov/legal-opinions/opinion-92-12