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Improving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020525.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-34) 180-Day Response
To determine whether the Office of Temporary and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts with OTDA
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s34-response.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfDiNapoli: State's Cash Position is Strong
… Thomas P. DiNapoli. DiNapoli also noted that state coffers have been bolstered by nearly $3.5 billion from financial … cash position is strong,” DiNapoli said. “Settlements have already brought the state more than $3 billion, and more is on the way. The level of tax receipts is important for …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongState Agencies Bulletin No. 2081
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members … the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 NYS Senate … the year must equal the prorated statutory salary, based on the number of calendar days actually served in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureOpinion 92-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- … the area outside the cities in a proportion which is based on factors other than the populations of the respective …
https://www.osc.ny.gov/legal-opinions/opinion-92-17State Agencies Bulletin No. 2172
… These monies are taxable income, will be included in the employee’s taxable gross and are subject to all employment taxes and income taxes. Payroll Register and Employee’s Paycheck/Advice The Earnings Code RGS and the … Register. The Earnings Description Regular Pay Salary Employee and the amount paid will appear on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureDiNapoli Releases July Cash Report
… in $17.7 million lower than the Division of the Budget’s latest projections but more than $1 billion higher than … billion at the end of July, $25.2 million higher than the latest projections. “Personal Income Tax collections remain … http://www.osc.state.ny.us/finance/cbr.htm DiNapoli's office issues a state cash report every month identifying …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportXII.2 Expenditure Policies – XII. Expenditures
… Units when making payments to vendors doing business with New York State. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… City on a regular basis, providing policy makers and the public with a look at how the COVID-19 pandemic has affected … dashboards track metrics unique to the sectors, such as hotel occupancy for the tourism sector, number of diners for … remains 35.2% lower than the fourth quarter of 2019. The NYC sector dashboards will be updated regularly. Employment …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryDiNapoli: State Tax Revenues $3 Billion Below Last Year
… totaled $4.3 billion, $52.5 million above last year and $806.7 million higher than the projection in DOB’s State … a multi-billion-dollar shortfall in state tax revenues for the fiscal year despite the November numbers,” DiNapoli … “If leaders in Washington cannot reach agreement on help for state and local governments this week, it must be at the …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearOpinion 95-13
… of excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding bonds issued for a completed capital project must retain these proceeds …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 88-25
… TOWN LAW, §198(4); STATE CONSTITUTION, ART I, §11: Subject to equal protection guarantees, a town board may exclude … However, the town board may also permit nonresidents to use park district facilities, with or without a fee. If … it may impose reasonable regulations on that use, subject to constitutional equal protection guarantees. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 89-58
… Centrella Prevete, Esq., Acting Town Attorney Town of North Hempstead … Whether a town pursuant to article 12 or …
https://www.osc.ny.gov/legal-opinions/opinion-89-58DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… for a place to live, you are going to be stretched thin on other every day purchases. This unfortunate trend has … of their monthly income on housing, meaning that they have very little to spend on other essentials. This report … and the real estate community to use every tool we have to expand access to affordable housing for all.” Eric …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideState Agencies Bulletin No. 2285
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureVillage of Hudson Falls – Information Technology (2025M-10)
… information collected by the Village. The Village relies on its IT systems (including its IT assets and network) for … New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our … or use – or disruption of access or use – could have or cause a severe impact on critical functions, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… increases in property values and construction costs have contributed to rising IDA project values, which reached … of individual IDAs, providing training to IDA officials on various topics, and encouraging improvements in IDA …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been … Two. This occurred because District officials did not have a sampling plan to identify all water outlets for sampling or … to initiate corrective. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16