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DiNapoli Announces Latest Fiscal Stress Scores
… today. The communities were identified under DiNapoli's Fiscal Stress Monitoring System (FSMS) and includes eight … local governments’ financial health,” said DiNapoli. “For those in fiscal stress, effective long-term planning is … To sort fiscal scores by year and entity name, visit: …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresState Agencies Bulletin No. 332
… Tax Pay Tax Distribution PAY_TAX_DIST Job Position History EE Entry Dates POSN_HISTORY Information These Tables Can …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tablesTown of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Opinion 88-4
… trainees) SOCIAL SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate … eligible for State reimbursement (see Social Services Law, art 5, title 2). February 3, 1988 Suzanne M. Zanella, County …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 88-75
… Services (contract with city attorney's profit corporation law firm) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(b), 802(2)(a): A city attorney who is an officer, employee, director or shareholder of a law firm which is a profit corporation and which represents …
https://www.osc.ny.gov/legal-opinions/opinion-88-75New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions would … worth of deductions claimed by an estimated one million New Yorkers. "Without further action, the bill would force … tax bill moving forward in Congress remains a bad deal for New York …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Opinion 92-47
… (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be segregated in … purpose. You ask whether a county must segregate Emergency 911 (E911) System surcharge moneys in a "separate account". … Whether a county must segregate Emergency 911 E911 System surcharge moneys in a separate account …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 2000-20
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, … to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Town of Chemung – Conflict of Interest (2022M-176)
… Law Article 18, each invoice for repair work provided by the auto service corporations qualified as a contract with …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfer moves monies from one fund to another by charging an appropriation containing specific legislative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersXVI.3.E The Reporting Entity – XVI. Financial Reporting
… GASB Codification Section 2100 – Defining the Financial Reporting Entity Process and Document Preparation: BACKGROUND … Operating Authority MTAConstruction and Development Company Staten Island Rapid Transit Operating Authority The Long Island Rail Road Company Triborough Bridge and Tunnel Authority Metro-North …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related to … Project IDs are selected on transactions and collected in Project Costing for billing and reporting purposes. When setting up projects in SFS, agencies should use the best practice of ‘NEXT’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionOverview – Membership and Enrollment
… and Fire Retirement System (PFRS). Benefits of NYSLRS Membership NYSLRS membership provides many benefits — most importantly, vested … will lock in the benefits of Tier 6. Other advantages of membership include: Death benefits; Service retirement; … Membership in the New York State and Local Retirement System …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… disbursements were properly supported and approved. The President’s salary and benefits were in accordance with his … controls such as an independent claims audit function. The President received approximately $142,000 in monetary … all Board-approved compensation and benefits in the President’s employment contract. College officials generally …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… goods and services in compliance with the procurement policy. Determine whether claims were adequately supported … Village officials did not: Follow the adopted procurement policy when acquiring goods. Issue request for proposals for … claims. Key Recommendations Adhere to the procurement policy. Revise the procurement policy to include a …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Claims Processing Activity October 1, 2022 Through March 31, 2023
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s36.pdfMedicaid Program: Claims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12-response.pdfClaims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12x.pdf