Search
Selected Publications and Reports
… Year 2019 Results; Fiscal Year 2020 Risks Fiscal Stress in School Districts: Common Themes for School Year 2018-19 … Common Themes for Fiscal Year 2018 Fiscal Stress in School Districts: Common Themes for School Year 2017-2018 … Common Themes for Fiscal Year 2017 Fiscal Stress in School Districts: Common Themes for School Year 2016-2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsState Police Bulletin No. SP-243
… Purpose: The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees: Employees in … for Deduction Code 302 will be updated from .658 percent to 1.27 percent of the enrollee’s gross earnings. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insurance2024 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsOpinion 89-36
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … of probable usefulness of five years) GENERAL MUNICIPAL LAW, §6-c(4), (8): There are no permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-89-36XV.16.A Overview – XV. End of Year
… provides for the collection, summarization and reporting of unique financial data and information maintained at State … provides for the collection summarization and reporting of unique financial data and information maintained at State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Altmar-Parish-Williamstown Central School District , … Westhampton Beach Union Free School District . “In an era of limited resources and increased accountability, it’s … $3 million less than planned and only used $1.5 million of the appropriated fund balance that was budgeted to finance …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsPutnam County Industrial Development Agency – Management Practices (2013M-257)
… 2012 to May 3, 2013. Background The PCIDA was established in 1995 and is governed by a Board which comprises seven … and capital investments business owners are claiming on their ST-340s to the amounts stated on the businesses’ applications and investigate any …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementState Agencies Bulletin No. 777
… increase. Affected Employees Employees represented by CSEA in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87 and 97 … employees will continue at 1.3% of earnings as referenced in Payroll Bulletin No. 646 issued June 30, 2006. Agency … These amounts should be adjusted accordingly when a change in job status results in a salary decrease. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-feeState Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… New York State Police and the New York State Department of Corrections and Community Supervision's Office of Special Investigations (DOCCS). Justin Marvelli and Jessica Marvelli, both 37, of Ravena, are accused of providing doctored prior DOCCS pay …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanDiNapoli Statement on the MTA's July Financial Plan
… when excluding federal one-time relief, making clear what my office has been saying since September 2021 : the MTA is … state of service are good steps forward, but the MTA must show how it intends to use this information to keep the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management … January 1, 2011, to July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Town of Java – Water Accountability (2013M-338)
… customers. Although the Superintendent prepared the Water Withdrawal Report Form to be submitted to the New York State … amount of water produced with the amount billed. Develop a plan to locate and repair leaks in the system. Ensure that … for damage or tampering. Develop a meter calibration plan and work to develop a meter replacement plan taking into …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Selected Aspects of Discretionary Spending
… systems in the central region of New York State, including Onondaga, Oswego, Cayuga, and Oneida counties. Its mission is …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Length of Service Award Programs (2014-MS-1)
… fire districts and municipalities were awarding Length of Service Award Program (LOSAP) service credits to volunteer firefighters accurately for the period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1DiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… of corporate dollars to further political agendas so they can determine whether the spending supports a company’s business strategy or puts it at risk,” DiNapoli said. “Amid … where their political dollars are being spent.” DiNapoli’s proposals ask the companies to report their policies and …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingState Agencies Bulletin No. 1784
… for 2019. Legal Reference Pursuant to Internal Revenue Code Section 61, certain fringe benefits such as the … The amount will be added through Time Entry using the earn code CFR .This amount is used for reporting and tax … be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s Paycheck/Advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Operational Advisory No. 8
… the standard check replacement process for Comptroller’s Refund Account checks can be located in Chapter XII Section 9.G – Reissuing or … replacement process for General Checking Account checks can be located in Chapter XII Section 9.C – Reissuing or …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachState Agencies Bulletin No. 191
… beginning in Pay period 14L. Background As detailed in Payroll Bulletins 176 and 183, the following payments have … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To inform agencies of the new earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-andOpinion 98-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. BOND AND NOTES -- Periods of Probable Usefulness (replacement of fire chiefs' cars); …
https://www.osc.ny.gov/legal-opinions/opinion-98-7