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Payroll Improvement Project Bulletin No. PIP-012
… In order to reduce customizations, improve processing, and address stakeholder concerns, a variety of changes are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… the nation, New York state is one of five states that have not recovered from pandemic job losses in the construction … state’s construction sector would have fully recovered if not for New York City, where construction employment in 2024 … to pre-pandemic growth trends (4.5% annual average) has not yet occurred. Report The Construction Sector in New York …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsOpinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15New York’s Economy and Finances in the COVID-19 Era
… DiNapoli. The Comptroller’s report noted that federal funds are being used to pay for operating expenses typically … the pandemic will be with us for a long time and federal funds have been essential in shoring up the State’s finances, …
https://www.osc.ny.gov/reports/covid-19-february-3-2021State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. New York City Department of Homeless … project. The $229,000 fee paid under the contract could have been avoided if DASNY had used a term contract. … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsXV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines Business Units need for year-end processing of transactions including Fiscal Year End. The Office of Operations Events and Deadlines Calendar (“the Calendar”) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewContract Advisory No. 20
Agencies have reported experiencing technical difficulties when generating an STS or AC 340S
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-sState Comptroller DiNapoli Releases Municipal & School Audits
… in classrooms, one in a bathroom, and the other at a kitchen sink. Although district officials notified the local …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Payment for Service Credit – Article 14 Benefits
… 3, 2009. You would then need to make payments for July 13th through August 3rd. …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… reporting and analytical purposes, and to enable State managers to monitor and track the type of revenues the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewTown of Harrison - Budgeting Practices (2018M-142)
… balance. Unassigned fund balance ranged between 17 and 40 percent of ensuing years’ appropriations. In addition, … fund balance within a reasonable amount. Develop a plan to use excess fund balance to benefit taxpayers. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Green Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Binghamton City School District – Information Technology (2019M-147)
… Educational Services’ South Central Regional Information Center (SCRIC). Officials do not provide periodic IT security … and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Canton Central School District - Claims Audit Process (2018M-186)
Canton Central School District Claims Audit Process 2018M186
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Eldred Central School District - Financial Condition (2018M-138)
… Determine whether District officials properly managed the District’s financial condition. Key Findings The Board relied on unrestricted fund balance to fund … may not be able to pay back. Key Recommendations Establish a multiyear financial plan that seeks to fund recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. Key Findings … Library officials should review leave accrual records for full-time and part-time employees for compliance with applicable CBA terms and, if necessary, …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Town of Maryland - Financial Management (2018M-121)
… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … Over the last three years, conservative budgeting led to combined overestimated expenditures of $495,000 and … in the general and highway funds which contributed to the surpluses generated. Officials have not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Edmeston Central School District - Fund Balance (2020M-1)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209