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Opinion 90-9
… This opinion represents the views of the Office of the State Comptroller at the time … HOME RULE LAW, §10(1)(ii)(e)(3): In a village which has established the office of village auditor, the village … Whether a village board of trustees which has established the office of auditor may …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. REAL PROPERTY -- Purchase (of historically significant property for immediate … Concerning the propriety of the use of surplus town funds to purchase an historical …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… of such a district. Article 5-A of the County law (§250 et seq. ) enumerates the types of districts which may be …
https://www.osc.ny.gov/legal-opinions/opinion-93-13II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements … government-wide and fund financial statements and notes to the financial statements. The basic financial statements … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if … place a fixed asset in its intended location and condition for use (i.e., freight and transportation charges, site … Original contract price Brokers' commissions Legal fees for examining and recording title Cost of title guarantee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… diagnosed with end stage renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the … amount of time under Social Security, the Railroad Retirement Board, or as a government employee; (2) are … Medicare, or take actions to help (or encourage) them to apply and enroll in Medicare. As a result, we identified …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseState Agencies Bulletin No. 1988
… by Payroll Bulletin No. 1988.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 2322
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay and Location … Inconvenience Pay and to provide agencies instructions for submitting payments not processed automatically. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityTown of Lockport – Fuel Inventory (2025M-54)
… two 4,000-gallon fuel tanks, one diesel and one unleaded. In addition to authorizing Town departments’ access to fuel … of fuel are accurately accounted for. The Superintendent in office during the audit fieldwork was appointed on August 16, 2023. The former Superintendent was in office for the remainder of the audit period. Audit …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Civil Service: New York State Health Insurance Program – … fees for processing these claims. Department of Civil Service: New York State Health Insurance Program – … of age. WARC is reimbursed for these services through rates set by SED. For the fiscal year ended June 30, 2016, …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryTown of Victory – Justice Court (2013M-66)
… of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, … of the Town Supervisor and four Board members. The Court collected $35,265 in fines and surcharges during our … of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66DiNapoli Statement on NYC's 2025 Budget Modification
… New York State Comptroller Thomas P. DiNapoli issued the following statement today regarding New York City's 2025 budget modification. "New York City’s Fiscal Year 2025 budget modification raises … New York State Comptroller Thomas P DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationAbout the Retirement System – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-system2022 Black History Month Celebration
… Comptroller DiNapoli hosted a fireside chat with Jennifer Jones Austin, CEO and Executive Director of the Federation … opportunity, and justice. 2022 Honorees Jennifer Jones Austin CEO & Executive Director Federation …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationMandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a … covered under RSSL Article 15, as modified by Chapter 18 of the Laws of 2012; and Most PFRS Tier 6 members covered under RSSL … Most NYSLRS members make contributions a percentage of their earnings toward funding future retirement benefits …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardExamination of Island Peer Review Organization
… Purpose We examined select subcontractor expenses the Department of Health (Department) … expenses. Our objective was to determine whether these subcontractor expenses were in compliance with the contract and related subcontractor agreements. Background The Department entered …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationOnline Services
… you must first enroll to get a user ID and password. Log in You must log in to use these services VendRep System (VRS) | Create … Agency Financial Reporting Package You don't need to log in to use these tools Fiscal Stress Monitoring System …
https://www.osc.ny.gov/online-servicesTown of Stanford – Financial Management (2021M-130)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130