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XII.8.C Payment Intercepts – XII. Expenditures
… by law and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset payments received from the Business Unit and offset a portion of that payment to another entity. This section provides … by law and when requested by the Business Unit the Office of the State Comptroller OSC has the ability to offset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsRetirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York … employer in the State, membership in the New York State Police and Fire Retirement System (PFRS) is mandatory. … and Social Security Law) covers every member and officer of the New York State Division of State Police, which …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipReporting Resources
… Resources for holders of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resourcesDiNapoli Finds Slow Property Tax Growth for Local Governments
… Annual Report on Local Governments . The report found that property tax levy growth has slowed over the past several … maintenance and capital purchases or cut public services. For example, between FYE 2009 and 2013, counties reduced … limit. The tax freeze credit, which reimburses qualifying homeowners for property tax increases in communities that …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsCreditable Service – Special 20- and 25-Year Plans
… your pension benefit) in this plan includes: SUNY Police Officer SUNY Peace Officer ENCON Officer State Park Police Officer Forest Ranger Police officer or member of a police force or a state park …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceOpinion 2000-19
… insurance tax monies to facilitate access to its meeting room and offices by disabled members of the association … would provide transportation to the association meeting room and office area, and would be made accessible to … insurance tax monies to facilitate access to its meeting room and offices by disabled members of the association …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19DiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… The state Department of Taxation and Finance should increase monitoring and … DiNapoli said. "My auditors found the state Department of Taxation and Finance's oversight over the program can be … held by the deposit initiator, who must remit 80 percent of any unclaimed bottle deposits to the state on a quarterly …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billDisability Retirement – When Employees Retire
… reports from the member’s physicians, hospital records, accident reports and other pertinent documentation. We may … of duties performed; Workers’ compensation documents and accident reports for all on-duty incidents; and Time records … or records that pertain to a disability application, accident(s) alleged to have been sustained, and particularly …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… abusing his position for personal gain,” DiNapoli said. “I thank Attorney General James and the New York State Police … Today, we are ensuring that he will be held accountable. I thank Comptroller DiNapoli and our partners in law … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … To determine whether the use of travel monies by selected government employees complied …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… whether the Department of Financial Services (Department) is reporting its assessable expenses accurately, pursuant to … New York State. Key Findings We found that the Department is reporting its assessable expenses accurately. The funds … whether the Department of Financial Services Department is reporting its assessable expenses accurately pursuant to …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012State Comptroller DiNapoli Releases Municipal Audits
… order requirements were not being enforced and credit card payments were made without adequate documentation. … years, which contributed to an accumulated surplus fund balance of approximately $360,000. Town of Scriba – Board …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsColesville-Windsor Fire District – Board Oversight (2025M-74)
… of financial operations? Audit Period January 1, 2022 – December 31, 2024. We extended the audit period back to … located within the town, as the duties attached to these two positions are incompatible with each other. 1 However, a … to our office within 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Schuyler County – Court and Trust Funds (2021-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, 2021. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Cost-Saving Ideas: Managing Workers' Compensation Costs
… a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a … on various factors such as employee wages, level of risk for each job classification and your experience rating. You … different categories of risk, you could be paying more in premiums than is warranted. If your local government …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Comptroller DiNapoli Releases Municipal Audits
… with the Office of the State Comptroller, as required by law. The board did not annually audit the clerk-treasurers’ … always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Accounts Payable Advisory No. 39
… from an eminent domain judgment or an Eminent Domain Procedure Law section 701 award must be processed by the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsOpinion 89-33
… appointive village officers and employees for services may be paid without prior audit by the board of trustees, upon certification of the officer … for appointive village officers and employees may be paid without prior audit by the board of trustees. Your … for appointive village officers and employees may be paid without prior audit by the board of trustees …
https://www.osc.ny.gov/legal-opinions/opinion-89-33IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… include payments made for: The acquisition or construction of the State’s capital facilities including planning, land … reimbursable by public authorities, instrumentalities of the State, the Federal government or local governments. In … designed to permit the identification of the following types of information for capital construction expenditures. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsSex Offender Registration - Mount Vernon City Police Department (S9-14-20)
Determine if local law enforcement agencies (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 through January 22, 2014.
https://www.osc.ny.gov/files/local-government/audits/2014/pdf/mount-vernon-city-police-s9-14-20.pdf