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State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following … larger cushion to absorb potential volatility.” … New York State Comptroller Thomas P DiNapoli released the following …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required by School … not approve, and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Opinion 97-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST …
https://www.osc.ny.gov/legal-opinions/opinion-97-17New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Opinion 95-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Opinion 89-26
… by "municipal officers and employees" and, in the case of a county, city, town of village, which is designed to … those municipal officers and employees and, in the case of a county, city, town or village, those local elected … 812 do not apply to the municipality because, as in the case of a fire district, it is not a "political subdivision". …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Forks Fire District #3 - Financial Planning (2018M-20)
… Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Town of Sheldon – Financial Management (2017M-261)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed and monitored fund balance for the period January 1, 2014 through September 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261State Police Bulletin No. SP-122
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-122-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andState Police Bulletin No. SP-115
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … to the Payroll Deduction mailbox. … To notify agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-115-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andCUNY Bulletin No. CU-285
… Deduction Code 378 . Affected Employees Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-285-deduction-code-378-future-planning-insuranceCUNY Bulletin No. CU-284
… the new Deduction Code 535 . Affected Employees Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-284-new-deduction-code-535-aflac-cuny-catastrophic-illnessAccounts Payable Advisory No. 40
… Units must always use the Invoice and Distribution Lines of the voucher in the SFS. No lines in the Balancing section of the voucher in the SFS should be used, including the “Misc …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionChappaqua Central School District – Financial Condition (2015M-193)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through April 8, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $116.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period July 1, … Finding District officials developed reasonable budgets and managed fund balance responsibly in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… All contracts or amendments between the State of New York and any contractor (whether individual, … partnership, or corporate) must have proper acknowledgment of the contractor's signature affixed thereto. Refer to attachment for examples of acknowledgments . The requirement for acknowledgment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureIX.12.K Functional Clearance Patterns – IX. Federal Grants
… occurs. To calculate CMIA interest liabilities, it is necessary for OSC to develop functional clearance patterns. This is done by compiling data from the SFS and reports received …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsRockland County Community College - Employee Benefits (2020M-5)
… overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid … the correct amounts. Perform the buyout calculations in order to verify the accuracy of the County calculation. …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Kings Park Central School District - Procurement of Professional Services (2020M-22)
Determine whether the Board and District officials adhered to the law and District policy when procuring professional services
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesThurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430