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CUNY Bulletin No. CU-602
… a waiver of the suspense period or an election date change for an employee that has prior service with a qualified … been updated to include additional information required for OSC’s audit and approval. Effective Date Immediately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… fire insurance tax moneys and spent $53,322 of these funds on membership benefits and administrative costs. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxOverview – Improving the Effectiveness of Your Claims Auditing Process
… claims in school districts, counties, fire districts, libraries, towns and villages and pertinent legal references. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40State Comptroller DiNapoli, Congresswoman Meng and Council Member Ung Return Lost Money to Flushing Businesses
… in Flushing Queens Saturday to present owners with unclaimed funds checks. Congresswoman Grace Meng, New York … more about the issues they’re facing and returning unclaimed funds. I appreciate Rep. Grace Meng, Council Member … you to State Comptroller DiNapoli for working to return unclaimed funds to small businesses in my congressional …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-congresswoman-meng-and-council-member-ung-return-lost-money-flushingDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… this critical action.” DiNapoli also released a detailed county-by-county breakdown of response rates as of July 13, … County (68.2 percent), Niagara County (67.2 percent) and Erie County (66.7 percent). Counties with the lowest response … Sherrill in Oneida County (79.9 percent), Tonawanda in Erie County (73.6 percent) and North Tonawanda in Niagara …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011 (2012-S-53)
We audited selected claim payments made by Empire BlueCross BlueShield (Empire) to the State University of New York’s Stony Brook University Hospital (Stony Bro
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s53.pdfThe Increasing Threat of Identity Theft
… available at https://www.dfs.ny.gov/Twitter_Report . 11 Aaron Holmes, “533 Million Facebook Users’ Phone Numbers and … . 17 Aaron Besecker, “Unemployment Insurance scammers attempt to …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and … reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is … receipts attached All travel and conference claims, as they are inherently risky Alterations or questionable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… the preparation and recording of disbursements, and bank reconciliations. The Supervisor allowed the bookkeeper … the approved claim warrants to the checks that cleared the bank. There was no documentation of an annual Board audit of … approved warrants with the checks cleared, as shown on the bank statements, and review the bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… 21, 2014. Background The Town of Perrysburg is located in Cattaruagus County, has approximately 1,600 residents and … The Clerk typically provided the Supervisor with claim abstracts that were incomplete or unsigned. The … that his accounting records are accurately maintained in a timely manner. The Board should ensure that the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169DiNapoli: Thruway Authority Toll Increases Should Be Last Option
… a multi-year schedule of systemwide toll increases to begin in 2024, but a new report from State Comptroller … concerns with the proposal and urges the Thruway to first improve its operations and maximize non-toll … proposal and found gaps in essential information necessary to evaluate the proposal. “The Thruway Authority’s toll …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionApplication for Transfer of Membership (RS5534)
To transfer your current Retirement System membership to another public retirement system in New York State use form RS5534.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5534.pdfOpinion 88-65
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee therefor. This … to provide a duplicate receipt to a person who has not paid a tax. The issuance of tax receipts by town and city …
https://www.osc.ny.gov/legal-opinions/opinion-88-65IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… a settlement agreement reached by an agency and another party while a court proceeding, administrative agency … or a settlement agreement reached by an agency and another party without any court proceeding, administrative agency … voluntarily entered into by a Business Unit and another party to resolve a legal dispute before any type of court, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesOpinion 89-10
… expenditures after attendance. Also, moneys advanced in excess of actual expenditures must be refunded to the … If an officer or employee fails to return such excess advance at the time of submitting the voucher or upon … the municipality shall deduct the amount of the unreturned excess advance from the salary or other money owned the …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Glossary
… requirements. Claim Notification to the NYS Office of Unclaimed Funds requesting payment for monies being held by … effort by the company to contact the rightful owner of an unclaimed fund before it is sent to the state. Section 1422 … to publish in newspapers based on what property types are unclaimed. Electronic Reporting ( NYCD ) New York State …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryOpinion 88-43
… (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary payments) COUNTY … from county's workers' compensation self-insurance fund for General Municipal Law, §207-c salary payments) COUNTIES … from county's workers' compensation self-insurance fund for General Municipal Law, §207-c salary payments) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-43DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
New York residents stand to lose more than $72 billion in reported deductions for income and property taxes if proposals to change the federal tax code are implemented according to a report issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planXII.8 Overview – XII. Expenditures
… System (SFS) to (a) pay vendors that provided goods or services to New York State, or (b) refund New York State vendors or citizens. A voucher that is paid follows these processing … Financial System SFS to a pay vendors that provided goods or services to New York State or b refund New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overview