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Financial Toolkit for Local Officials
Local government and school district leaders are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing the public health response and the budgetary impacts of the financial crisis
https://www.osc.ny.gov/local-government/financial-toolkitJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to greater … report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Disability Retirement – Divorce and Your Benefits
… NYSLRS’ retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not decide if a … in a matrimonial action. Whether a member’s disability retirement benefit is subject to equitable distribution is an … ends Guide to Domestic Relations Orders Disability Retirement …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementFiscal Stress Monitoring System Briefing for Non-Calendar Year Filers
Please join us for a general overview of the Fiscal Stress Monitoring System, along with strategies to prepare for the upcoming release.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-non-calendar-filers-031423.pdfFiscal Stress Monitoring System Briefing for Non-Calendar Year Filers
Please join us for a general overview of the Fiscal Stress Monitoring System, along with strategies to prepare for the upcoming release.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-non-calendar-031125.pdfFiscal Stress Monitoring System Briefing for Non-Calendar Year Filers
Please join us for a general overview of the Fiscal Stress Monitoring System, along with strategies to prepare for the upcoming release.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-non-calendar-filers-031224.pdfMedicaid Program - Payments for Death-Related One-Day Inpatient Admissions (2012-S-5)
To determine whether the Department of Health (Department) appropriately and effectively implemented and applied the new APR DRG-based hospital inpatient paymen
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s5.pdfFiscal Stress Monitoring System Briefing for Non-Calendar Year Filers
Please join us for a general overview of the Fiscal Stress Monitoring System, along with strategies to prepare for the upcoming release.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-non-calendar-031126.pdfDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… Much of the growth was led by Asian, Hispanic and Black seniors calling the city home, along with more seniors … from 2000 to 2023 can be attributed to Asian, Hispanic and Black older adults. The population of Asian and Hispanic … adults each more than doubled from 2000 to 2023, while Black older adults increased 68%. New York City’s …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan members’ out-of-pocket … on claims submitted to United by Long Island Laparoscopic Surgery, PLLC (Long Island Laparoscopic), a non-participating … Overpayments for Services at the Capital Region Ambulatory Surgery Center (2007-S-72) New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryState Agencies Bulletin No. 1101
… Plan. Affected Employees Employees in bargaining unit 05 – Professional, Scientific and Technical Services Unit (PS&T) … Hourly Employee RGO Regular Pay Override RGS Regular Pay Salary Employee SCO Salary Withholding Override SDF Shift … EP2 Extra Serv Physician Single ER1 Extra Serv Multi 7.5 HR ER2 Extra Serv Multi 8 Hr ER3 Extra Serv Multi OT ER4 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… and acts as a useful general reference through all stages of financial system processing. OSC will periodically update … in Chapter IV – Accounting Codes – Uses and Descriptions of this Guide. Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureI.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… New York State Guide to Financial Operations is organized by chapters related to accounting process area. Each chapter contains sections and subsections … Statewide Financial System (SFS). Chapters are organized by section and alpha-numerical subsections (i.e., 3A, 3B, 3C, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i2-organization-guide-financial-operationsXVI.4 Accounting Policies and Principles Applicable to Agencies – XVI. Financial Reporting
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-accounting-policies-and-principles-applicable-agenciesComptroller Authority to Audit Local Development Corporations (LDCs)
… Program Legislative Session 2019-2020: Signed into law on December 20, 2019 as Chapter 710 of the Laws of 2019 – …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0Comptroller Authority to Audit Local Development Corporations (LDCs)
… A.3047 (Magnarelli) / S.4827 (Marchione) – Relates to audits by the State Comptroller of certain organizations … Relates to audits by the State Comptroller of certain organizations …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcsOpinion 97-1
… the operation of the plan on an experience rating basis, charging participants, partially or totally, on the basis of …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Opinion 88-45
… statute. You state that a bank has offered to lend the county money pursuant to the following terms and conditions. … plan, the bank would agree to make funds available to the county up to a predetermined amount. The county would be … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when … Whether in the proposed formation of a joint fire district containing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21