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VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… of accounts receivables Agency initiated bank transfer of moneys from agency sole custody bank accounts … the time of deposit. Legislation that creates a specific fund and SFL §4(6) regarding the authorization to deposit … of State Accounting Operations (BSAO). See Section 2.A – Direct Journal Payment of this Chapter. Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… Fund Requirements The distribution of the STIP investment … to participating funds is governed by §98-a of the State Finance Law which provides in relevant part that all … or should be moved to, please email RevenueAccounting@osc.ny.gov explaining the situation for guidance. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsNew York State Rent Relief Funding: Spotlight on New York City
… receiving applications on February 1, 2021, but a detailed account of the distribution of funds through this period is … Rent Relief Program , October 28, 2020, at https://hcr.ny.gov/system/files/documents/2020/10/covid-rrp-report.pdf . …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityTown of Owasco – Financial Management and Procurement (2021M-70)
… complete report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund … and reserves for the general, water and sewer district funds and has multiyear financial and capital plans. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Easton – Sales Tax Allocation (2014M-355)
… The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the period January 1, … The Town of Easton is located in Washington County and within its border includes a portion of the Village of … revenue to the town-outside-village funds to reduce the real property tax levies in these funds before allocating any …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355DiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… the combination of these factors is not likely to occur at the same level again, however, and some factors have … by FY 2026. Education funding levels remain uncertain at this time. On August 5, 2022, a Manhattan Supreme Court … the outcome of ongoing negotiations. If wages were to rise at the projected inflation rate without offsetting savings, …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeOversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfDiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… Authority (MTA) as it prepares to submit its 2025-2029 Capital Program. The MTA must find billions in new … or the high end of that estimate, it will need significant amounts of new funding, including replacement of the $15 … from debt issuance. Doubling fares beyond the 4% increase scheduled for 2025 could add $300 million in revenue, …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
To examine the adequacy of internal controls over selected financial activities to properly account for and safeguard Town funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/wawarsing-2018-239.pdfWebsite Accessibility
… Acrobat to read Portable Document Format (PDF) files. Microsoft Word Microsoft offers file viewer and converter programs to enable … another version of MS-Word to open and view MS-Word files. Microsoft Excel Microsoft offers Microsoft offers to enable …
https://www.osc.ny.gov/help/website-accessibilityDiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… Sales tax revenue for local governments in New York state dropped 27.1 percent in the second quarter … the month of June showed some improvement in most regions. Total collections were down 25.4 percent compared to June … businesses still unable to reopen due to health concerns. All regions saw their second quarter collections drop. …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… Use a deliberate process that fully considers all suitable options and long-term implications. Develop …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Sullivan County – Fiscal Stress (2013M-81)
… audit was to determine the financial health of the County and identify causes of any identified fiscal stress from … is located in the southeastern part of New York State, and includes 15 towns and six villages. The County is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Overview – XI. Procurement and Contract Management
… Quick Contracting is intended to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and approve … of those types of quick contracts to OSC for approval. In addition, Section 6.B - Quick Contracting–Construction of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewWestfield, Town of – Financial Management (2013M-389)
… Purpose of Audit The purpose of our audit was to review the Town’s … the highway town-wide and highway town-outside-village funds based on personal service costs. Account for all sales …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Cost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension, based on the cost-of-living index and a formula set by State law. Once … (you’ll receive half the retiree’s COLA amount); or A beneficiary receiving the accidental death benefit for five …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentState Agencies Bulletin No. 1594
… generated. If changes are needed, GOER should notify the Payroll Deduction mailbox of all requested changes within … Questions regarding Deductions may be directed to the Payroll Deduction mailbox. Questions regarding Taxes should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1594-new-control-d-report-pre-and-post-tax-transit-and-pre-and-post-taxVillage of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… Retirement System (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Town of Laurens - Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine … revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are reasonable. … by estimated revenues of $370,880, appropriated fund balance of $116,905 and real property tax revenues of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21New York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an appropriate artificial intelligence (AI) …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governance