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Opinion 98-6
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Based on …
https://www.osc.ny.gov/legal-opinions/opinion-98-6State Comptroller DiNapoli Releases Audits
… for DME rentals that exceeded established monthly caps. In addition, noting that Medicare imposes a 36-month cap on … SUVs, trailers, trucks, and vans – used by 26 departments in their day-to-day operations. It also maintains 43 pieces … TPHI was liable instead, identifying more $37.4 million in improper Medicaid payments that had not been pursued for …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years … in an increased accountability by the governmental units. This project culminated in June 1999 with the issuance of … assistance please contact the regional office servicing your government. …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Agencies Bulletin No. 1362
… Maintenance Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 19L, paychecks dated 12/31/14 Eligibility Criteria Employees in Bargaining Unit 47 on 10/01/14 are eligible to receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1362-2014-uniform-maintenance-allowance-employees-division-military-andDeath Benefits – Divorce and Your Benefits
… post-retirement death benefit section of the Retiree Death Benefits page . If a member is required to provide an … member’s designation of a spouse as beneficiary of certain benefits is revoked following a divorce, annulment, or …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsNY State Comptroller Announces Appointment of Emerging Managers Director
… New York State Comptroller Thomas P. DiNapoli today announced the … (Sly) McClearn as director of the New York State Common Retirement Fund’s (Fund) Emerging Manager Program. He was appointed … New York State Comptroller Thomas P DiNapoli today announced the … Sly McClearn as director of the New York State Common Retirement Funds Fund Emerging Manager Program He was …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorState Agencies Bulletin No. 2132
… Purpose: The purpose of this bulletin is to provide the Division of Homeland Security and Emergency … in Bargaining Unit 05 on: 04/01/2023 are eligible to receive the 2022-2023 PEF OFPC Uniform Maintenance … in a Fire Protection Specialist title and was required to wear a uniform; and Does not receive a regular uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2132-2022-2023-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 2219
… Letter contained in the 2023-2026 Agreement between the State of New York and PEF provides for an annual maintenance … is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2219-2023-2024-uniform-maintenance-allowance-employees-fire-protectionDiNapoli: Central NY Village Official Stole More Than $100K
… and investigation by his office revealed a former official of the now-dissolved village of Altmar in Oswego County stole more than $117,000 in public … Margaret Bailey and charged her with felony counts of grand larceny and falsifying business records. “This … and investigation by his office revealed a former official of the nowdissolved village of Altmar in Oswego County stole …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… of implementation of the 11 recommendations included in our initial audit report, Oversight of Contract … services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. In February 2011, DHS contracted with the Bowery Residents’ …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followAbout Statement No. 68 – Governmental Accounting Standards Board
… Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : … and deferred inflows and outflows of resources. Has no impact on funding—contributions will continue to be based … to follow GASB guidance and comply with GASB Statement No. 68. Consult with your accountant or an independent …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68State Agencies Bulletin No. 2129.2
… Earnings Code ABN; Added Information to Reduce Original Payment Amount and to Collect Overpayments Purpose: The … of OSC’s automatic processing of the CSEA Non-Pensionable Lump Sum Payment and to provide processing instructions for … CSEA BU02, BU03, BU04 and BU47 are eligible for a one-time lump sum payment. The one-time lump sum payment is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21292-civil-service-employees-association-csea-non-pensionable-lump-sumFlanders Fire District – Disbursements (2014M-199)
… prior to payment. Key Recommendation Compare all claim vouchers with a list of checks to be approved before payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Pocantico Hills Central School District - Procurement (2018M-187)
… subject to competitive bidding. Noteworthy Achievements The District generally complied with New York State General … services not subject to competitive bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Town of Stafford - Procurement (2018M-134)
… Officials did not always obtain quotes in compliance with the procurement policy. The Town may realize cost … update the procurement policy annually. Ensure compliance with the procurement policy and New York State General … to encourage competition. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… that the most current codes exist in the Guide at all times. If agencies require updates to the SFS-related account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureNyack Union Free School District – Network User Accounts (2021M-113)
… were communicated confidentially in a separate letter to officials. Key Recommendations Monitor compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Tioga Central School District – Cash Management (2020M-83)
… did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Town of Elba - Real Property Tax Exemptions (2018M-261)
… report - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by … Determine whether select real property tax exemptions are properly supported by …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261