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State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “New York is in a better position to evaluate Industrial Development … New York Economic Development Council for its partnership in creating sensible legislation to that will preserve IDAs as a critical economic engine in improving local communities. My thanks also to Governor …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915VII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… to the State, as an employer, for Retirement plans, Social Security, Health Insurance, Dental Insurance, Worker's … Finance Law Retirement Section 16(c) Retirement and Social Security Law Social Security Section 138-a Retirement and … access to the Accounts Receivable and General Ledger modules under the SFS Financials menu to allow them to run …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… to the State, as an employer, for Retirement plans, Social Security, Health Insurance, Dental Insurance, Worker's … Finance Law Retirement Section 16(c) Retirement and Social Security Law Social Security Section 138-a Retirement and … access to the Accounts Receivable and General Ledger modules under the SFS Financials menu to allow them to run …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewOpinion 2005-8
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of to generate revenue in excess of cost) CITIES -- Fees (for ambulance service) … for the provision of emergency medical transport services in an amount designed to generate revenue in excess of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8All Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2010. Background All Services, located in Fresh Meadows, New York, provided special education … based on the financial information All Services presented in its annual CFRs. According to its CFRs for the two fiscal … 30, 2010, All Services claimed approximately $1.3 million in reimbursable expenses. All Services' CFR for the fiscal …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualRochester City School District – Budget Review (B20-2-5)
… 2020-21 fiscal year. Background The District is located in Monroe County. Earlier this year our office performed a … be completed by an independent State Monitor [2] installed in the District by the New York State Education Department pursuant to language included in the State’s 2020-21 budget bill. Key Findings We commend …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Opinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28New Lebanon Central School District - School District Website (S9-19-37)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Contact Us
Contact information for general inquiries and specific divisions within the Office of the New York State Comptroller
https://www.osc.ny.gov/help/contact-usXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - … into. The accounting for revenue leases is included in Section 4.O – Intangible Right-to-use Assets of this … policy for recording Federal grant revenues is included in Section 4.C - Federal Grant Accruals of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… of the advance. Reduce a Cash Advance Prepare a check in the amount of the reduction payable to the Commissioner of Taxation and Finance. Create an AP Adjustment Voucher in SFS as described in Section 3 – Refund of Appropriation/AP Adjustment Vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceLawrence Union Free School District – Financial Management (2025M-115)
… overestimated appropriations were for instruction, health insurance benefits and special education services totaling … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Opinion 97-19
… -- Insurance Transactions (fire district treasurer as officer and stockholder of insurance agency) GENERAL … 803; TOWN LAW, §177: A fire district treasurer who is an officer and stockholder of an insurance agency with which the … You ask whether a fire district treasurer who is an officer and stockholder of the insurance agency which was the …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 88-68
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards … §809 also may not be applicable to a planning board member in such circumstances. You ask if a member of a town planning … a plat or official map, license or permit must state the name, residence and the nature and extent of the interest of …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Valley Stream Central High School District – Capital Assets (2025M-16)
… asset tags to assets after receiving documentation from the Purchasing Department that the asset has been …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… payable and payroll disbursements totaled $590,354. In addition, the District had funds on deposit at one financial institution in a noninterest-bearing checking account and a savings … to maintaining the accounting records, which resulted in deficiencies in the District’s accounting records. For …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70CUNY Bulletin No. CU-574
… Annual and Hourly Blue and White Collar employees in the following Negotiating Units: COLLECTIVE NU BU's IBT … approved during the 6/27/2016 Board Meeting and summarized in the memorandum dated 8/4/2016 from Carmelo Batista, Jr., … The Retroactive General Salary Increases will be processed in Institution Pay Period 21C, paycheck dated January 19, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-574-2011-2017-blue-and-white-collar-retroactive-general-salaryCUNY Bulletin No. CU-302
… change in the deduction calculation routine for Deduction Code 582 (SS/Med Deficiency). Affected Employees Employees who have Deduction Code 582 Background An employee’s Social Security and/or … OSC will change the calculation routine for Deduction Code 582 from Flat Amount to Percent of Total Gross. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582SUNY Bulletin No. SU-228
… not processed automatically. Affected Employees Employees in the State University Professional Services Negotiating … – BU08 who met the eligibility criteria, except employees in the following titles: Title Job Code Assistant Instructor … provides for a $500 increase to basic annual salary in 2015. Effective Date(s) The 2015 Chancellor’s Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-228-2015-chancellors-power-suny-performance-incentive-paymentXIX.6.D Reporting – XIX. Project Costing (PCIP)
… source even though the total project costs are contained in one SFS Project. SFS reports include the full project … funds related to the grant. The Featured Reports Listing in SFS Coach is updated to include information on the … with drill down to related project transactions in Project Costing. The report provides, by Reference Award …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reporting