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Frequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… I’ve never been asked to keep a record of activities (ROA) before. Was I supposed to? When do I have to submit my ROA to the clerk of the governing … our Pension Integrity Bureau if you are unsure about how to correctly comply with this regulation. I am a tax …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… Purpose To assess the effectiveness of the Division of Housing and Community Renewal’s administration of … December 1, 2007 through January 4, 2016. Background The Division of Housing and Community Renewal (DHCR) is … project management. Other Related Audit/Report of Interest Division of Housing and Community Renewal: Oversight and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityCity of Newburgh – Budget Review (B23-6-9)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $24,770 of fund balance for the water fund. However, the water fund already has a … corresponding expenditures in their 2024 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9State Agencies Bulletin No. 1745
… Employees for enrollment purposes. Calculate Service Credit for NYSLRS Reportable Employees. Update the plan, … to process data for employees without a social security number (SSN) and date of birth (DOB). Agencies must enter the … Employer Help Desk at [email protected] or by phone at (844) 619-9614. Questions regarding the PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… to be reserved for New Yorkers,” DiNapoli said. “SUNY’s medical schools and other graduate programs are highly … in-state and out-of-state students.” SUNY is the nation’s largest public education system with 375,000 students and … at Plattsburg, SUNY College of Environmental Science and Forestry (ESF), and SUNY at Geneseo — focused on the tuition …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsOpinion 99-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when fire district treasurer is proper recipient) INSURANCE LAW, … Assuming there is no special act providing otherwise, a fire district treasurer would be the proper recipient of …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… by more than 400 private providers across New York to approximately 79,000 preschool children with physical, … for every dollar and make certain that children are getting the services they were promised.” Since taking office … Long Island. QSAC has 13 classrooms attended by children from various school districts in New York City’s five …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Understanding the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer … are collected by Town employees and remitted to the Clerk for deposit, including fees for building permits, youth programs and golf course charges. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsXVI.3.B Fund Accounting – XVI. Financial Reporting
… GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund … is the grouping of all funds of similar characteristics and purposes. Only the minimum number of funds consistent … These activities include Lottery, Unemployment Insurance Benefits, State University of New York and senior colleges of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Year-End Accomplishments
… Retirement Fund reached an all-time high of $160.7 billion in 2013, State Comptroller Thomas P. DiNapoli noted today in a release summarizing his office’s major accomplishments in 2013. Other notable highlights … Retirement Fund reached an alltime high of $1607 billion in 2013 State Comptroller Thomas P DiNapoli noted today in a …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsState Comptroller DiNapoli Releases Audits
… and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department established … Inc. contract. Department of Agriculture and Markets: Safety of Seized Dogs (Follow-Up) (2019-F-5) An initial … account for its leases. Discrepancies existed in the lease information contained in two primary systems. Moreover, …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsOpinion 92-2
… fire district funds to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts … fire district funds to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and current year under hydrant contract) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-92-2XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… Section Overview and Policies The purpose of this section is to emphasize awareness by State officers and employees of the requirements imposed by Advisory Opinion No. 08-04 … Ethics). The Advisory Opinion addresses the personal use of supply vendor purchase rewards or points accumulated by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… People with disabilities in New York City face the same … Employment Awareness Month with the Mayor’s Office for People with Disabilities. “There is a stark disparity in employment rates and wages for people with disabilities,” said DiNapoli. “A recent study …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesMedicaid Program – Oversight of Social Adult Day Care Programs
… Objective To determine whether the Department of Health (DOH) provided adequate oversight of Medicaid managed long-term care plans to ensure social … January 2019 through October 2024. About the Program Many of the State’s Medicaid recipients are enrolled in managed …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… in our initial audit report, Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center … including those that serve the homeless. OTDA’s funding of shelter services is administered through the Local Districts, … operate Coachman Family Center (Coachman) as a certified shelter for families with children. Coachman, with capacity …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followCity of Yonkers – Budget Review (B22-6-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … 2022-23 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5City of Newburgh – Budget Review (B24-6-9)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route Program because there is … no assurance the State will appropriate additional money for this program in fiscal year 2025-26. The 2025 proposed …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Public Authorities – 2022 Financial Condition Report
… legal entities that provide services to the public as well as to the State and local governments. New Yorkers pay … separate entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authorities