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VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… Agencies are required to reconcile cash advance bank accounts monthly in order to comply with the provisions … For full instructions, see Chapter XIV, Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts monthly aids in fraud reduction and facilitates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationState Comptroller DiNapoli Releases Audits
… audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) (2024-F-33) New York State Executive Law expanded the State’s language access policy requiring translation of vital … 2023, found that some offices were not using Language Line for interpretation services, as required by the Plan. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… . SFS Account Title Description 60401 Principal – Fixed Rate Bonds Debt service payment – principal amount on Fixed (Interest) Rate Bonds 60402 Principal – Variable Rate Demand Bonds Debt … by the Authority. Guide to Financial Operations REV. 12/17/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Town of Groton – Long-Term Planning (2022M-113)
Determine whether the Town of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment needs.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/groton-town-2022-113.pdfOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… over a short period of time to prepare them for future careers in occupational fields such as dental assisting, …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followRensselaer County – Public Health Department Receipts (2013M-18)
… provides various services including public safety, public health, social services, and public works. For the fiscal … Rensselaer County Public Health Department Receipts 2013M18 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… took over as governor at a time of great challenge in New York state and immediately demonstrated her leadership, competence and more collaborative style. Her State of the State message today continued her … economic recovery taking place here in New York. Local sales tax receipts continue to improve, the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… such as office supplies. The amount of a petty cash fund may be limited by statute. The custodian of the petty cash fund should periodically request reimbursement for the fund by submitting all bills or receipts for purchases made …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditCity of Troy – Financial Condition (2015M-185)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed by an elected nine-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… claims. Key Recommendations Ensure that the entire Board conducts a thorough and deliberate audit of claims, ensuring …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Town of Stanford – Financial Management (2021M-130)
… report - pdf ] Audit Objective Determine whether the Town of Stanford (Town) Board properly managed the Town’s … Determine whether the Town of Stanford Town Board properly managed the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130DiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… has resulted in landowners enrolled in two private forest conservation programs receiving property tax … break for landowners who commit to protect their private forest land, but some property owners are not living up to … incentives are achieving their goal to improve private forest management. The tax benefits received are worth …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesTown of Sand Lake – Justice Court (2015M-121)
… Key Findings Justices did not ensure that accurate monthly bank reconciliations were being performed by the clerk. Not all cases were properly closed out in the Court’s computerized accounting system. The … in a timely manner. Key Recommendations Ensure that the bank reconciliations performed on the fine and fees and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Unified Court System Bulletin No. UCS-356
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the June 2025 Uniform … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-356-june-2025-uniform-and-equipment-uniform-allowance-andDiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… food distribution centers in the world. The unemployment rate averaged 12 percent from 2009 through 2013, but it … level since 1990. Recent data shows the unemployment rate fell to a new record low of 4.7 percent in May 2018. Despite the progress, the unemployment rate was higher than the citywide rate of 4.5 percent in 2017 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesState Agencies Bulletin No. 2398
… limit of $32,500.00 in 2026. Effective January 1, 2025, Section 109 of the Secure 2.0 Act increases the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2091
… 2023. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuit 703 CUNY After Tax 403(b) Plan SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… 2024. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15-year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 703 CUNY After Tax 403(b) Plan SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 91-30
… competitive bidding, to purchase materials, equipment and supplies under State contracts through the New York State … within a county to purchase materials, equipment and supplies under such a county contract, subject to rules …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 90-32
… such an expenditure at a special or biennial town election on motion of the town board or upon petition under …
https://www.osc.ny.gov/legal-opinions/opinion-90-32