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DiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… School District. Cyberattacks pose a fiscal risk and can have significant impacts on the public when they target …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: NYC Spending Priorities Shifted During Pandemic
… that the programs it deems essential to its recovery can continue beyond Fiscal Year 2024.” To meet the needs of …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicState Comptroller DiNapoli Releases Municipal & School Audits
… period were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went to the district’s … did not record and report all financial transactions in a timely and accurate manner, which increased the risk … financial records and reports for fiscal year 2024 in accordance with state law. In addition, the supervisor did …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsClaims for Deceased Owners and Estates
… proof of ownership. How to Prove Entitlement ("Who Can Claim") In New York State, the Surrogate's Court in the … circumstances, an heir or payer of funeral expenses can submit a claim if there is no court-appointed … of the court. How to Obtain Copy of Death Certificate You can obtain a copy of the death certificate by contacting: the …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesTown of Denmark – Claims Auditing (2026M-32)
… before payment? Audit Period January 1, 2024 – January 21, 2026 Understanding the Audit Area The audit of claims is … that was used to pave a parking lot owned by a volunteer fire company (fire company), which is a separate not-for-profit entity. …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Town of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… health, making informed financial decisions and protecting public funds. The Town’s accounting records included five … for constructing a community center that was accounted for in a capital projects fund in the accounting records. Audit Summary The Supervisor did …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Opinion 90-9
… issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor … LAWS -- Preemption (matters contained in article 5 of Village Law) VILLAGE BOARD -- Powers and Duties (delegation of authority … Whether a village board of trustees which has established the office of …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-32
… and adequate consideration, to an historical society for restoration and preservation. The town, by local law, may … for town purposes (see, e.g., 1981 Opns St Comp No. 81-5, p 4; 1976 Opns St Comp No. 76-1092, unreported; 31 Opns St … historical property, General Municipal Law, article 5-K (§119-aa et seq .) is pertinent here. Article 5-K, …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… (1988 Atty Gen Opn No. I88-38; see also 1981 Opns St Comp No. 81-301, p 326). This Office has stated that the … delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d … 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
… funds. Required supplementary information (other than MD&A) includes budgetary comparison schedules for governmental … ratios, and a Schedule of Investment Returns for the Retiree Health Benefit Trust. The required supplementary … Funds financial statements. Revenues are recorded when earned and most expenses are recorded when a liability …
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
… rather than pay for the medical service itself, Medicaid can pay a recipient’s Medicare premiums, deductibles, and … where to apply for Medicare. Going forward, the Department can obtain recoveries from Medicare (up to 12 months of an …
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
… establishing temporary overtime rates for employees in certain titles represented by C82 working at OMH. Affected Employees Employees in certain Security Supervisors Unit (SSPU BU91) titles who … 03/31/2022, the overtime rate shall revert to the rate in place prior to implementation of the pilot program unless …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 2322
… Affected Employees: All employees in the Security Services Unit (BU01 – Arbitration Eligible, BU21 – … (Location Mid-Hudson) 01 $1,442 $1,846 21 $1,111 $1,650 FSS (Facility Security Pay) 21 $1,050 $1,550 01H (BU01 … Increases - Bargaining Unit 21 Earnings Code: LOC, LMH, FSS, 21H, and/or IPF Effective Date: 03/27/2025 (A), …
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)
… Superintendent (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, … system (fuel system) intended to help safeguard and account for the Town’s fuel inventory. The Town’s fuel system … The Superintendent did not properly safeguard and account for fuel inventory The Superintendent also did not …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Comptroller DiNapoli Releases Audits
… the quality of the department’s licensing program, which can have a direct bearing on public health and safety, as …
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-treasuryState Agencies Bulletin No. 1473
… For Summer Seasonal employees (who do not work consecutive payroll periods), repayment will begin when the employee rejoins the payroll in fiscal year 2016-2017 for the 2016 summer season … Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficitSUNY Bulletin No. SU-223
… Employees Employees designated management or confidential in the State University of New York - BU13 who meet the … Discretionary Parity Salary Increase should be processed in Administration Pay Period 9L, paychecks dated 08/12/15 … A copy of this roster will be provided to OSC in Excel format. To pay the July 2015 SUNY M/C Discretionary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-223-july-2015-state-university-new-york-suny-management-andTown of Victory – Justice Court (2013M-66)
… 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. … and four Board members. The Court collected $35,265 in fines and surcharges during our audit period Key Findings We found no material issues in the accuracy and timing of deposits and the recording and …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66