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V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesDiNapoli Issues Report on Transparency of Village Fiscal Activities
… tax increases are justified or needed. Auditors found 26 of the 30 villages raised property taxes 1% to 21% from …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDivision of Housing and Community Renewal No. DH-130
… Purpose: The purpose of this bulletin is to inform the Division of … review after the automatic payments have been processed. All reports will be sorted by Department ID, then by employee … – Mass Increment Payment Report This report identifies all employees who received the automatic April 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… Description field should be updated to capture and summarize the specific modifications being made to the … prior to processing the transaction in SFS the agency must submit a Helpdesk Ticket to SFS identifying the reasons an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewDiNapoli: Numbers of Homeless Population Doubled in New York
… the number of permanent supportive housing units (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), but lags other large states in the number of … than 28,000, Texas almost 11,000 and Florida 7,500. Gov. Hochul and New York City Mayor Adams both announced …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Internal Controls Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head … Title 2 Chapter I Part 66 of the New York Codes Rules and Regulations requires each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processBiography of the New York State Comptroller Thomas P. DiNapoli
… Thomas P DiNapoli is the 54th Comptroller of the State of New York …
https://www.osc.ny.gov/about/comptroller-biographyDiNapoli Report Identifies Trends in Causes of Subway Delays
… riders, it’s important to understand where and how subway service is being disrupted and delayed,” DiNapoli said. … straphangers during the pandemic and reduced overnight service, subways on-time performance (OTP) reached as high as … rate of 81.1% in 2019, as the system ran more trains in 2024 than it did that year. So far, 2025 has seen …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysOpinion 94-14
… to finance projects located outside the municipality for whose benefit the agency was created); (development … of any project located wholly outside the municipality for whose benefit the IDA was created. This prohibition does not apply, however, to projects for which an agency has authorized any assistance prior to …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… financial assistance to businesses to encourage various types of economic development projects. The AIDA Board (Board) is responsible for the general management and control of AIDA, including project approval … the reasons for all of the variances between 2023 year-end jobs and project goals or document their assessments. They …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalCorporate Claim Error or Reimbursement Application
In consideration of the payment of this claim, I/we will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additi
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/corporate-claim-error-reimbursement-application.pdfOrganization Hold Harmless Form
In consideration of the payment of this claim, I/we will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additi
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/organization-hold-harmless.pdfEstate Hold Harmless Form
In consideration of the payment of this claim, the Estate will reimburse to the Office of the State Comptroller and the State of New York the amount due to any
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/estate-hold-harmless.pdfMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. … referred to as “duplicate CINs”) during the time they are in receipt of benefits. Consistent with the Department’s … at a time. Individuals have several options for enrolling in Medicaid, including through Local Departments of Social …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationMedicaid Program – Managed Long Term Care Premium Rate Setting
… of Health (Department) with complete and accurate Medicaid cost information and whether the Department appropriately set … have a process in place to properly evaluate unique MCO cost reporting situations and differences in MCO operations … and its instructions, as appropriate, to ensure proper cost reporting by MCOs; and ensure MCOs take certain steps to …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… Conduct and document a thorough analysis of leasing alternatives before making major financial …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Opinion 98-10
… Laws of 1962, p 3568; Comerseki v City of Elmira , 308 NY 248). If consideration is to be paid, the statute does not … Opns St Comp No. 82-136, p 170; 23 Opns St Comp, 1967, p 780). Moreover, an agreement for a town to repair and …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 97-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service … of an incorporated volunteer fire company located in a fire district may not participate in a service award …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Vestal Fire Department – Financial Activities (2014M-265)
… internal controls over selected financial activities for the period January 1, 2013 through June 30, 2014. … Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Holtsville Fire District – Financial Management (2025M-4)
… board of fire commissioners (board) is responsible for managing the district’s fiscal activities and … Reserve funds are established to provide resources for an intended future use with a clear purpose or intent … in this report must be prepared and forwarded to our office within 90 days. To the extent practicable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4