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DiNapoli Releases May State Cash Report
… P. DiNapoli. "The state's tax revenues did not make up ground in May and are still more than $1 billion lower than …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportOpinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14State Agencies Bulletin No. 2243.2
… the new Payroll Check Notification Report, which shows the status of payroll checks issued out of the Statewide … returns, and retirement refunds, in addition to the status of direct deposit returns, direct deposit reversals … Reissued Checks (State Payroll stop/reissues) Payment Status Paid (check has been created in SFS) Stopped (check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportDiNapoli Releases August State Cash Report
… Thomas P. DiNapoli. While tax collections for the first five months of the fiscal year were $102.6 million over … totaled $21.7 billion including $13.4 billion in federal aid through August. The largest local assistance spending … 31, $10.3 billion when including federal aid. The General Fund ended August with a balance of $6.2 billion, which was …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-reportSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … the District’s website for public review. 1 Lead Exposure Symptoms and Complications – https://www.cdc.gov/lead-prevention/symptoms-complications/index.html 2 As of December 22, 2022, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1State Agencies Bulletin No. 1364
… changes do not appear on this report), including the tax year, batch number, and the amount of Social Security and/or Medicare tax refund or deficiency owed. The report is created each … does not complete and sign form AC3206 or does not return the AC3206 by the Return Date on the Form, agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxTown of Warsaw – Tax Collection Remittance (P1-24-22)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … to the County Treasurer in April 2024, instead of paying three separate required payments totaling approximately $2.8 … as required. Recommendations The audit report includes three recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Opinion 91-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. … may require all town vehicles including those used by the town superintendent of highways to display a town decal …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… eight recorded cash and check collections totaling $161 were deposited in the bank and whether cash collections … balance of $4,375 as of October 31, 2024.Additionally, the Board did not perform an annual audit of the Clerk’s records, … that, if implemented, will help the Clerk and Board improve collection records, procedures and oversight. …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Enhanced Reporting – Enhanced Reporting
… A complete guide to enhanced reporting It explains all the important features that you use to report employees earnings and days they worked to NYSLRS …
https://www.osc.ny.gov/retirement/employers/enhanced-reportingXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… subject to defined levels of materiality, are included in the State’s government-wide financial statements as required by GASBS 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are also subject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the Business Manager prepared and submitted State aid forms for three of these buses. The District unnecessarily borrowed more than …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busTax Check-off Funds
… – Establishes uniform requirements for all funds in which tax check-off monies are deposited and requires annual … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and requires annual reports …
https://www.osc.ny.gov/legislation/tax-check-off-fundsIntergovernmental and Community Affairs
… for your regional representative, select the area on the map or view all representatives listed below. … 315-317-6108 [email protected] Capital District / North Country Region Amanda Vennard Albany/Capital Regional … (C) 518-986-4423 [email protected] Dierdre Scozzafava North Country Regional Representative 110 State Street, 15th …
https://www.osc.ny.gov/igcaStreet Construction-Related Permits
… Department of Transportation (DOT) ensures that all street construction permittees have complied with the application … DOT issues 150 different types of sidewalk and roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… four of these 12 outlets with actionable lead levels were still in service, were not retested and effective controls … to initiate corrective. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Opinion 90-54
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in matrimonial actions) DOMESTIC RELATIONS LAW, §236; RETIREMENT AND SOCIAL SECURITY LAW, §§110, 410: Certain … Concerning the procedures for the equitable distribution of retirement benefits payable from the New York State and Local …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Net assets - end of the year $ 65,796,103 $ 80,776 Statements of individual pension plans and external … pools are required to be presented in the notes to the financial statements if separate GAAP statements for those individual …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsNY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… will restrict its investments in eight integrated oil and gas companies, including Exxon Mobil Corp., after a review of … today. The evaluation of the Fund’s integrated oil and gas holdings is part of DiNapoli’s broader review of the … managed public equity holdings in eight integrated oil and gas companies that it has determined are not …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-invest