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Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… the plan's development and implementation? How will an asset inventory and requests for capital assets be developed … to find specific sections of the law related to capital asset management. More Information Our office has created …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsOpinion 89-48
… for Discharge of Mechanic's Lien". You ask (i) where and how the bonds are to be indexed on your records, … who physically holds the bonds and (iii) whether the bonds can be returned. Pursuant to section 37 of the Lien Law, a … Concerning i where and how the bonds are to be indexed on your records ii …
https://www.osc.ny.gov/legal-opinions/opinion-89-48XII.6 Unique Payment Situations – XII. Expenditures
… policies and processes required by the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situationsDiNapoli Releases Report on Nonprofit Industry
… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the … DiNapoli said. “Many nonprofits rely on government funding to support their services, and contract delays and slow payments have contributed to some of the challenges they face. Policymakers need to …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryModel Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments (“Model Code”) be adopted by … to be a guide for a municipality to develop a code of ethics to meet its own circumstances. However, pursuant to … Model Code of Ethics for Local Governments Frequently Asked Questions …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsAccounts Payable Advisory No. 7
… Units must ensure there is a unique invoice number for each voucher. For information on how to process payments to Barnes and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleState Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… usage. However, auditors identified certain weaknesses in subsidiaries’ fuel purchasing and monitoring practices. … for buses, it paid more than necessary for fuel at two subsidiaries. DiNapoli recommended RGRTA: Ensure subsidiaries accurately log daily fuel consumption for each …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programImproving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020525.pdfMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… services. The Centers for Medicare & Medicaid Services (CMS) allows state Medicaid programs several options for … those amounts established by the state and approved by CMS. In 2016, the New York State Legislature approved a plan … also still paid 100 percent). The plan was approved by CMS and enacted as New York State Social Services Law § …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsResponse to Human Trafficking (2023-S-31)
To determine whether the Office of Temporary and Disability Assistance (OTDA) is overseeing contracted Providers (Providers) and Local Districts of Social Services (Local Districts) to ensure adequate services are being provided to victims of human trafficking (survivors).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s31.pdfUnclaimed Property Relating to Banking Institutions
The following information corresponds to Article III of New York’s Abandoned Property Law. For more information, refer to Article III of the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/banking-institutions.pdfState Agencies Bulletin No. 2409
… OBBBA amends the Internal Revenue Code allowing an income tax deduction of qualified overtime compensation received during taxable years 2025 – 2028. New Tax Deduction : Individuals who receive qualified overtime … for individuals who received tips or overtime during tax year 2025 | Internal Revenue Service ” IR-2025-114, dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2409-reporting-premium-overtime-earningsDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… an analysis that found the communities with high infection rates have spent most of their CRF while other communities with low infection rates at the time the aid was given have not. “The formula … of less than 500,000 were ineligible to receive a direct payment. “Given the dramatic impact of COVID-19 on …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Responsiveness to Noise Complaints Related to Construction Projects (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report, Responsiveness to Noise Complaints Related to Construction Projects (Report … To determine the extent of implementation of the recommendations in our initial audit report Responsiveness to Noise …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-construction-projects-followDiNapoli: State Tax Revenues Down $3 Billion Through July
… in local assistance grants. The General Fund ended the month with a balance of $14.4 billion, $7.8 billion higher …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… tax levy increases have slowed significantly since 2005 and dipped below 2 percent in 2015, where they remained until … to know how their taxes compare to other municipalities and whether their local officials are holding the line on tax … Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesIntroduction to PS Query Training
Upon completion of this course, participants will be able to: identify the basic components of query design; create a basic query; open and run an existing query; modify and save an existing query as a private version, and more.
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ps-query-training.pdfLength of Service Award Programs (2014-MS-1)
… District No. 3 [pdf] , Holtsville Fire District [pdf] , Lake Ronkonkoma Fire District [pdf] , Maynard Fire District … Fire Department [pdf] , Walden Fire District [pdf] , and West Seneca Fire District No. 5 [pdf] . Purpose of Audit The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1DiNapoli Appoints Senior Budget and Policy Staff
… he has appointed Maria Doulis as deputy comptroller and Todd Scheuermann as assistant comptroller in the Division of … The wide depth of experience and knowledge that Maria and Todd will bring to our team will greatly enhance our existing … he has appointed Maria Doulis as deputy comptroller and Todd Scheuermann as assistant comptroller in the Division of …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staff2024 - 2025 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also … decisions audit reports and statutory reports related to state contracts …
https://www.osc.ny.gov/state-agencies/contracts/2024-2025-procurement-stewardship-act-report