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Accounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfLife Changes: A Guide for Retirees
Retirees this guide will help you understand your benefit payments the services we offer and what information you need to keep up-to-date.
https://www.osc.ny.gov/files/retirement/publications/pdf/1705-guide-for-retirees.pdfManagement’s Responsibility for Internal Controls
Management’s Responsibility for Internal Controls lgmg local government management guide
https://www.osc.ny.gov/files/local-government/publications/pdf/managements-responsibility-for-internal-controls.pdfAccounting for Justice Court Funds
Accounting for Justice Court Funds
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcf.pdfAccounting for Various Gaming Revenues
Accounting for Various Gaming Revenues
https://www.osc.ny.gov/files/local-government/publications/pdf/gamingrevenues.pdfBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… against your contributions: You must be in active service and have at least one year of member service credit. … and interest within five years. Loans are repaid through payroll deductions. You may borrow only once in any 90-day … before applying for a taxable loan from NYSLRS. To Apply Online: Retirement Online is the fastest, most convenient way …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsDiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… challenges at the city’s Health and Hospitals Corp. (HHC) and federal funding that may not materialize. HHC projects a cash balance of $116 million by June 30, … with the policies of the incoming administration. HHC is also falling short of targets to reduce staffing and …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… financial difficulties and missed a number of serious red flags, including: Ten schools' financial statements contained … DiNapoli State Education Department Missed Red Flags of Proprietary Schools Financial Trouble …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleNYSHIP: Payments by Empire BlueCross for Hospital Services for Ineligible Members (2019-S-32)
To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered the period January 1, 2014 through December...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s32.pdfFiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2018
This report summarizes the fiscal and environmental results of all 1,586 New York counties, cities, towns and villages in FY 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-results-for-munis-common-themes-fiscal-year-2018.pdfFiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2018
This report summarizes the fiscal and environmental results of all 1,586 New York counties, cities, towns and villages for their fiscal years ending (FYE) in 20
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/fsms-results-for-munis-common-themes-fiscal-year-2018.pdfFiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2017
Fiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2017
https://www.osc.ny.gov/files/local-government/publications/pdf/common-themes-munis-2017.pdfDiNapoli: Identity Theft Cases Surged in New York in 2020
… have surged in New York over the past decade, but reported arrests and convictions have changed little from year to year. The 543 arrests by state and local authorities in state Fiscal Year … were the fewest of the last decade. Among counties, arrests and convictions were most frequent in those with the …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020Instructions for Completing the Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
Instructions for Completing the Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
https://www.osc.ny.gov/files/local-government/publications/pdf/app-instructions.pdfDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… to 4 percent as planned will depend on the amount of capital funding made available by New York state and New … the MTA will have to choose between cutting the size of the capital program or borrowing more, which could lead to … to the MTA’s capital program by $7.3 billion to a total of $8.3 billion and that New York City increase its …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… The State Education Department (SED) has stepped up efforts to combat chronic student absenteeism, but an audit released … absenteeism. But given how vital it is for our children to be in school and learning, I urge the department to do even more and reexamine the guidelines provided to …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… as cumulative four-year budget gaps estimated at $38.7 billion just four months ago have been reduced to $3.4 billion, according to a report released today by State … as cumulative fouryear budget gaps estimated at $387 billion just four months ago have been reduced to $34 billion …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesComptroller DiNapoli Releases Municipal Audits
… audits of the Albany County Department of Weights and Measures , Allegany County , Carle Place Water District , … Fire Company , Humphrey Fire District , Livonia Hook and Ladder Company No. 1. , McConnellsville Fire District , … County , Village of Speculator , Village of Valley Stream and the Village of Washingtonville . "In today's fiscal …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… problem in New York City," said Arline L. Bronzaft, Ph.D., professor emerita, City University of New York and chair of the Noise …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… issues involving duplicate Taxpayer Identification Numbers (TIN) or an invalid Name and TIN combination. Online … use numeric characters for legal names that begin with numbers. Example: 3M Only use “A” or “THE” if it is part of … information on how to register a Foreign Vendor. A Lock box (PO BOX) is considered an acceptable remit-to address. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registration