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State Comptroller DiNapoli Releases Municipal Audits
… were achieved. Officials requested follow-up information from loan recipients to verify job creation/retention goals … eligibility, how loan applications should be reviewed or approved, confirming loan funds were used for approved … appropriations were overestimated by a total of $171,095 from 2017-18 through 2020-21. As a result of the village …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0New GASB Standards
… our analysis based upon information shared with us from time and attendance personnel at the reporting entities … this plan along with next steps with personnel from each reporting entity. The cooperation of all … and Revenue Leases Fixed in Substance Based on an Index or Rate Based on Usage or Future Performance GASBS 96, …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed funds … to their rightful owners.” Thanks to a new law pushed by DiNapoli, New Yorkers are seeing faster returns for some …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backForms and Publications
… Claim Forms Blank Claim Form – Use this form if you can’t find the item you are … address has changed after you submitted a claim. Estate Hold Harmless - We’ll request this form from court appointed …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsPublic Authorities
… and schools. In addition, these entities are used to fund or support local government infrastructure, such as water and … legislatively created and have various levels of autonomy from the State, based on the powers and constraints built … fees paid by the third party or appropriated payments from the State to repay outstanding debt. The State has also …
https://www.osc.ny.gov/public-authoritiesState Agencies Bulletin No. 2027
… Affected Employees Employees designated management or confidential in the following bargaining units with an … value of the April 2022 M/C LLS Payment should be withheld from an employee, the agency must request approval from DOB as explained in Budget Bulletin D-1144 . If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentViewing Your GASB Report – Governmental Accounting Standards Board
… with Statement No. 68 . Sign in to Retirement Online. From Account Homepage, click Access Billing Dashboard button. … After choosing location code and retirement system (ERS or PFRS), click Governmental Accounting Standards Board … 2015 are available). Your report can be generated as a PDF or Excel file, which you can save or print. Only employees …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportState Agencies Bulletin No. 468
… tax refund requests for current year Social Security (TF5) or current year Medicare (TF6) refunds. NOTE: THESE NEW … will be used to adjust the Social Security wage resulting from an automated TF5 Social Security Refund processed by … code will be used to adjust the Medicare wage resulting from an automated TF6 Medicare refund processed by OSC. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsTown of Sheridan – Shared Services Costs (2023M-74)
… customers in three other towns and a village benefitting from the IMA. Officials also did not collect about $21,000 from CBI for Town office space the group uses. In addition, … to the County without conducting a cost-benefit analysis or evaluating whether the conveyance was in the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… funded with revenues of approximately $3.4 million derived from billing area school districts for resident pupils and from certain State and Federal aid attributable to these … results of our testing did not disclose significant errors or irregularities, we identified control deficiencies with …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Town of Wayne – Justice Court (2013M-52)
… the Justice’s account. The Justice did not prepare monthly bank reconciliations or accountabilities, issue appropriate … an accurate, up-to-date accounting of bail, prepare proper bank reconciliations, and prepare accountability analyses for …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Ardsley Union Free School District – Financial Management (2024M-13)
… Board and District officials overestimated appropriations from 2017-18 through 2021-22 (excluding 2018-19) by an … fund balance at an annual average of $2.9 million from 2017-18 through 2021-22 while it had an operating … million as of June 30, 2022, were not reasonably funded or used during the five-year audit period. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Town of Philipstown – Financial Management (2024M-100)
… and resulted in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: … where annual GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. … communicates the costs associated with GLWD operations or the associated funding sources to taxpayers. Develop, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100What to Report – Legacy Reporting
… Salary Payments for services rendered Normal salary (see the … Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary. Public …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportHousing Assistance – Federal Funding and New York
… housing support for the homeless. Households benefitting from rental assistance or public housing typically must meet certain income limits … In 2024, there were 1 million New Yorkers benefitting from subsidized housing programs statewide, according to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceDiNapoli: Wall Street Bonuses Declined in 2010
… for which taxes have been prepaid. The estimate does not include stock options that have not been realized or …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010DiNapoli Releases Analysis of Revised Executive Budget
… The budget anticipates depositing $488 million from previously unallocated monetary settlement funds into … in the coming fiscal year. The bulk of this increase flows from a proposal to extend the top personal income tax rate of … budget is expected to use nearly $7.6 billion in temporary or non-recurring resources in SFY 2019-20, largely from …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetState Agencies Bulletin No. 1833
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and … Employees in Bargaining Unit 01 and Bargaining Unit 21 who have a Payroll Status of Active, Leave With Pay, or Leave of … Unit 01 Earnings Code: LOC Effective Date: 03/26/2020 (I), 04/02/2020 (A) OT Eff Date: Same as Effective Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… recovers all eligible costs. This audit covers the period from April 2017 through June 2022. About the Program HCR is … Office of Community Renewal is allocated federal funding from the U.S. Department of Housing and Urban Development … from HCR; however, they may elect to further subgrant all or portions of their CDBG funds to another subrecipient …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDivision of Housing and Community Renewal Bulletin No. DH-101
… Purpose To inform agencies of the implementation of the New York State Paid Family Leave Affected Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rent