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I.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations (GFO) acts as a reference source for … the related financial transactions as well as links to core SFS documentation on the SFS Coach site at … information concerning State financial transactions. Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfPension Payment Options
… prepare for retirement , it’s important to understand the pension payment options available to you, so you can make an … decision about your pension and whether to continue payments to a beneficiary upon your death. When you apply for … Life Allowance option for Tier 3, 4, 5 or 6 members. Cash Refund—Contributions option for Tier 1 or 2 members. …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsProcessing Retirement Applications – When Employees Retire
… The notification to the employee will also confirm receipt of other documents submitted to NYSLRS and request any documents that are still needed. Statement of Accrued Payments and Leave Credits (RS6221) When we mail … notification letter, we will enclose a Statement of Accrued Payments and Leave Credits (RS6221) form. The …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/processing-retirement-applicationsDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… release of New York City’s tentative property assessment roll suggests a bright spot for New York City’s finances … city property taxes, the largest source of city revenues. “Commercial and industrial properties' (Class IV) market …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleDiNapoli Issues Report on Public-Private Partnerships
… provisions if New York broadens the authority of the state to enter into public-private partnership (P3) projects or … in the country. “New York’s aging infrastructure needs to be rebuilt and repaired but the state’s ability to pay for this important work is limited,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsOpinion 92-6
… OF INTEREST -- Family Relationships (spouse of town highway department clerk repairing highway equipment) -- Powers and Duties (checking accuracy of … MUNICIPAL LAW, §§800[2],[3], 801, 803: A clerk in a town highway superintendent's office, whose duties include …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Oversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… Services (APS) providers have sufficient staffing and case management practices to implement APS requirements and … caseloads may have limited time to thoroughly assess each case, which could result in incomplete assessments or delayed … such as requiring providers to develop a PIP to address case management or staffing shortages, as required. While …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… Thomas P. DiNapoli urged New York City officials to better prepare for financial downturns by evaluating the … reserve fund, establishing targets for how much should go into the fund each year and setting the conditions for … law enabling the use of these funds, called on the city to define how these resources are accumulated and used. …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… property, or services delivered or rendered, in such form and supported by such other substantiating documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewDiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… Even with these and other positive developments, more people and jobs need to return to the city to fuel economic … to a standstill. While the city’s economy has rebounded in many ways, some important indicators show there is more work … and economic indicators released today shows that in many areas New York City has returned to, and in some cases …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… Local sales tax collections in New York state increased by 0.3% in January compared to the same month in 2023, according to data released today … Local sales tax collections in New York state increased by 03 in January compared to the same month in 2023 according …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… payments. The Department’s eMedNY claims processing system does not have access to maternity encounter data to verify … to identify and recoup inappropriate SMCPs. However, OMIG does not perform these audits in a timely manner, and its …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careOpinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer … Whether it is necessary for the members of a village volunteer fire department to form a …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Reporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… Regulation 315.4 of the New York Codes, Rules and Regulations (NYCRR) clearly defines the reporting process for elected and appointed officials and ensures they receive appropriate … Elected and Appointed Officials Official did not need to attest to the accuracy of the ROA. Official must sign the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesDiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… at a higher rate if at least 30% of the costs for lunch is spent on eligible New York produced and processed food is growing, but it could better meet its objectives if some … can qualify, and State Comptroller DiNapoli’s report is the first state analysis to formally confirm what we’ve …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedComptroller DiNapoli Releases State Audits
… Specifically, the division did not maintain its Asset Seizure Tracking System database with complete or updated …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsDiNapoli Releases Profile of New York's Small Business Owners
… – 17.6% in New York and 11.3% in the U.S. Hispanic and Black business owners are significantly underrepresented … population (19.5%). Rates were significantly lower for Black business ownership: 3.4% of owners compared to 14.2% of …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… DiNapoli's eighth annual report examining the performance of the state's IDAs and how these entities fulfill their … business within their communities. “Although the amount of tax breaks IDAs provided to private companies noticeably … and economic benefits.” In 2013, the most recent full year of data available, IDA projects reported a total of 644,080 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsDiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… arrested today for the alleged theft of more than $121,000 in state pension checks that were sent to her deceased … the Monroe County Sheriff’s Office for their partnership in ensuring our state pension fund and its members are … a victimless crime, as every single resident and taxpayer in the state suffers from this theft,” said District Attorney …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmother