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XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… based on revenue the State expects to collect as a result of revenue lease contracts the State has entered into. … / DUE FROM OTHER FUNDS This receivable arises as a result of certain interfund transactions. These receivables …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsSelected Aspects of Discretionary Spending
… The State University Construction Fund (Fund) was created in 1962 to expedite the completion of the $700 million master … (from 53,000 to 106,000). The Fund was established as a public benefit corporation whose sole mission was to act as … and assess their propriety, including: $47,458 for travel by other than the Fund’s preferred mode and without proper …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingOpinion 92-31
… of their property, the preservation of peace and good order, the suppression of vice, the benefit of trade, and the …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Kingston Housing Authority – Board Oversight (2020M-103)
… and bank reconciliations were not achieved. $6.51 million in disbursements and bank transfers were made without review or approval. $1,035 in management fees were incorrectly billed. Financial system … B includes our comment on an issue that was raised in the Authority’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Islip Fire District – Financial Condition … limit. Auditors caution the city that if property values do not increase, its ability to increase taxes may be reduced …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Bond Calendar For First Quarter
… sales of $4.27 billion include $2.97 billion of new money and $1.30 billion of refundings or reofferings as … scheduled for January, of which $1.59 billion is new money and $140 million is refundings or reofferings. $1.14 … scheduled for February, of which $379 million is new money and $765 million is refundings. $1.4 billion scheduled …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterOpinion 91-64
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus … inquiry regarding transportation contracts which were let by a school district during the 1989-1990 school year. It …
https://www.osc.ny.gov/legal-opinions/opinion-91-64XIII.10.B Refunds Owed to the State by an Employee - Using an Employee Check – XIII. Employee Expense Reimbursement
This section is currently under development
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkOpinion 90-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-16DiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… and Texas. New York provided $19.9 billion more in tax revenue than it received in return from the federal … report, New York contributed $10,896 per capita in tax revenue to the federal budget, nearly a third more than … that are essential to New Yorkers, as well as calls for tax policy changes that could affect the state in significant …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonOpinion 90-30
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fees (exception from payment of) … satisfaction of the mortgage is presented for recording by the mortgagor. A county social services official who … district for the assistance and care of a person at public expense (Social Services Law, §106[1]). The person …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Selected State Agencies’ Roles in Financial Literacy (Follow-Up)
… financial decisions that support their well-being, many Americans remain unprepared for financial emergencies—a point … brought greater attention to. Studies have shown that Americans across all generations, but particularly younger … 1, 2021; DFS was required to post the information on its website by January 1, 2022. Those subject to the law are also …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followMembership Milestones for Police & Fire Retirement System (PFRS) Members
… If you are in the Police and Fire Retirement System (PFRS), no matter which retirement tier and plan you’re covered under, there are important … joining the system, you are covered by certain job-related death and disability benefits. After 90 days of service …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersDiNapoli: Motor Vehicle Fatalities Rise Sharply in NY
… Motor vehicle fatalities in New York state rose 25.8% from 2019-2022, with fatalities at the highest level in a decade in 2022, even as the number of vehicle miles … have declined, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Traffic …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-motor-vehicle-fatalities-rise-sharply-nyOpinion 2000-15
… volunteer fire department may volunteer his or her services on an on-going basis to a New York State fire … that a "volunteer firefighter" 1 who, because of his or her residence or usual occupation, is regularly in the area … of which he or she is not a member, may volunteer his or her services on an on-going basis to the officer in command …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… extent of implementation of the two recommendations made in our initial audit report, Improper Medicaid Payments for … report. … We have followed up on the actions taken by by officials of the Department of Health to implement the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followVillage of Leicester – Financial Management (2025M-7)
… totaled $286,875. The general fund is funded primarily by rental and interest income, real property taxes, State aid … a result, officials maintained unrestricted fund balance in the general and water funds totaling $729,709 and … We encourage the Board to make the CAP available for public review in the Clerk-Treasurer’s office. … The Board …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with … and retired State, local government, and school district employees and their dependents. The Empire Plan is the … the audit period. Key Findings We found Empire did not pay for special item claims according to the terms of its …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthEnding Your Membership – Police and Fire Plan
… service and seven years have elapsed since you last worked in public employment; 1 If you are not vested, leave public … an officer or employee with an employer that participates in the New York State and Local Retirement System. 1 …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipEnding Your Membership – New Career Plan
… service and seven years have elapsed since you last worked in public employment; 1 If you are not vested, leave public … an officer or employee with an employer that participates in the New York State and Local Retirement System. 1 …
https://www.osc.ny.gov/retirement/publications/1515/ending-your-membership