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Islip Fire District – Disbursements (2020M-9)
… Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s … and general credit card charges are sufficiently supported with itemized receipts before audit and approval for payment. … that conference and travel expenditures are in compliance with the District’s travel policy. Ensure officials follow …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9DiNapoli: New Yorkers’ Debt on the Rise
… The average household debt in New York climbed to a new high of … at the end of 2021. While New Yorkers trail the national average debt burden ($55,810), student loan and credit card debt per capita were well above the national average, with student loan balances 335% higher than they …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseRecruitment Events
… Fair 100 Nicolls Rd. Stony Brook, NY 11794 1pm - 4pm 2/14 Black, Puerto Rican, Hispanic, and Asian Legislative Caucus …
https://www.osc.ny.gov/jobs/eventsXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… provide goods and services to the State, and the Office of the State Comptroller’s Vendor Management Unit (VMU) does … X, Section 5.B - Requesting a Single Payment Vendor ID of this Guide for instructions on how to obtain a single … to Section 5 - Agency Payment Preparation and Submittal of this Chapter for instructions on how to submit a regular …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all … process. The Board did not provide adequate oversight of the Treasurer and did not annually audit the former … Determine whether the Village of Sherman Village Treasurer recorded and deposited all …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… financial reports in accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial Reporting Standards (GASB Codification). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesTown of Oneonta – Town Clerk (2021M-59)
… report - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and … bank reconciliations. Prepare accountability analyses. As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations Deposit all collections within …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Archived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was … Documents linked below relate to the original Fiscal Stress Monitoring System FSMS FSMS was …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… manner to enable informed decision-making by the board of fire commissioners, prevent fraud or misappropriation of funds, comply with reporting requirements and maintain … and proper financial management, oversight by the board of fire commissioners and taxpayers, and the protection of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118State Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… to restrict shareholder rights in the SEC’s history. There is no credible evidence to support the need for these proposals, and if adopted, they would undermine … and our financial markets. Along with other investors, I will continue to voice my opposition to these actions and …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… to New York State must be registered in the Statewide Vendor File. This Subsection provides the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to … directly register individuals or entities in the Statewide Vendor File add a significant number of vendors at one time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationState Agencies Bulletin No. 2037
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020, 2021, and 2022 Retroactive Increases to Location Pay and Supplemental Location Pay and provide … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2037-april-2020-2021-and-2022-retroactive-increases-location-pay-andOpinion 2000-4
… AGREEMENTS -- Termination Pay (installment payments of) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits … pay) -- Termination Pay (installment payments) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, … separation from service. 1 Collective bargaining between public employers and public employees is provided for by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Opinion 91-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BAIL MONEYS -- County Treasurer's Fee (applicability of fee to interest earned on deposit of bail) -- Deposit and …
https://www.osc.ny.gov/legal-opinions/opinion-91-33State Agencies Bulletin No. 2147
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … adjustment may be incorrect. Therefore, the agency is responsible for identifying employees who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2147-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonDivision of Housing and Community Renewal Bulletin No. DH-134
… Affected Employees: Employees in the Rent Regulation Services Unit (BU67) represented by DC37 who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesOpinion 2005-4
… in the same manner as a meeting of the voters of a union free school district ( id . at §1951[2][p]). 2 Although …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4State Agencies Bulletin No. 2146
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … employees pursuant to Chapter 190 of the Laws of 2023 is pending. Payment of the retroactive increase must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2146-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonSUNY Bulletin No. SU-378
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the July 2025 SUNY M/C Discretionary Salary … CSL (Correct Salary)- if the employee’s Comp Rate Code is ANN. Reason Code CRT (Chang Rate) - if the employee’s Comp … The purpose of this bulletin is to provide agency instructions for processing the July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-sunySUNY Bulletin No. SU-197
… Purpose To inform agencies of OSC’s automatic processing of the 2013 Chancellor’s Performance Incentive Payment and … Assistant Instructor (HS) 003862 Background Chapter 340 of the Laws of 2013, which implemented the 2011-2016 … To inform agencies of OSCs automatic processing of the 2013 Chancellors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-197-2013-chancellors-power-suny-performance-incentive-payment