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June 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years … Accounting Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34New York’s Economy and Finances in the COVID-19 Era
… State. As of October, the downstate suburbs had recovered at a faster rate than the other two regions, recouping over … $600 weekly additional benefit for claimants which expired at the end of July. The two newly established federal … Emergency Unemployment Compensation (PEUC), expire at the end of December unless extended by further …
https://www.osc.ny.gov/reports/covid-19-december-2-2020X.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… IDs for Revenue Contracts begin with “NYCST” followed by the ten digit Vendor ID number (e.g., “NYCST1100000023”). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersState Comptroller DiNapoli Releases Audits
… plan for NYSHIP, and Civil Service contracts with Anthem Blue Cross (Anthem), formerly Empire BlueCross, to administer the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsTier Status – Forest Rangers Plan
… or Article 14 benefits, depending on their retirement plan election. There is no Tier 4 in the New York State and Local …
https://www.osc.ny.gov/retirement/publications/1864/tier-statusTier Status – En-Con Police Officers Plan
… or Article 14 benefits, depending on their retirement plan election. There is no Tier 4 in the New York State and Local …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusTier Status – State University Police Plan
… or Article 14 benefits, depending on their retirement plan election. There is no Tier 4 in the New York State and Local …
https://www.osc.ny.gov/retirement/publications/1823/tier-statusState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… budget includes increased spending and policy changes on issues of importance to New Yorkers, including housing, … budget includes increased spending and policy changes on issues of importance to New Yorkers including housing …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetState Comptroller DiNapoli's Statement on the Second Anniversary of the January 6 Attack
… government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapolis-statement-second-anniversary-january-6-attackVacating Orders – Divorce and Your Benefits
… If the ex-spouse waives their interest in a member’s pension benefit after a DRO has been filed with … was signed and language specifically vacating that DRO. In addition, a Vacating Order served after retirement cannot … DRO, the Vacating Order must acknowledge that it remains in effect. Please note that the court may have additional …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… of Taxation and Finance, Division of the Treasury will cancel the check and the Office of the State Comptroller will … if still in effect. Business Units do not need to process any documents to credit their appropriation. Returning the check with a request to cancel the expenditure will initiate the process. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkAccounts Payable Advisory No. 13
… provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsAccounts Payable Advisory No. 58
… Subject: Unique Invoice Number Requirements Reference: Guide to Financial Operations … (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the … System (SFS) requires agencies to enter a unique invoice number on each supplier’s voucher. With few exceptions, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsColumbia County – Procurement (2017M-249)
… period January 1, 2016 through July 17, 2017. Background Columbia County is governed by a Board consisting of 18 Town … Columbia County Procurement 2017M249 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraTown of Elba - Real Property Tax Exemptions (2018M-261)
… Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties with a …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Lackawanna City School District - Tuition (2019M-59)
… to ensure charges are calculated correctly and supported. Address and resolve identified billing errors. Request updated proof of residency …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Fort Ann Central School District - Fund Balance Management (2018M-119)
Fort Ann Central School District Fund Balance Management 2018M119
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 100 … the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209