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II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: (1) to audit all … necessary for the performance of the foregoing duties. The State Finance Law provides more detailed general fiscal … The State Comptroller shall be required 1 to audit all vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesXV.11 Journal/Revenue Transfers – XV. End of Year
… OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year, OSC … OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… investigation by State Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New … to commend our members and the Comptroller’s Office and Columbia County District Attorney’s Office for their partnership to ensure that justice was served.” Columbia Court Judge Richard Koweek also sentenced Volkmann …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingNext Generation 911 Services
To determine if the Division of Homeland Security and Emergency Services DHSES is effectively overseeing the development and implementation of New York States Next Generation 911 plan and determine whether the Office of Information Technology Services ITS has controls in place to ensure that
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesUnified Court System Bulletin No. UCS-322
… Purpose The purpose of this bulletin is to introduce a new Action Reason code to … due to the reintroduction of Longevity Steps for CSEA, Management Confidential (MC) and unrepresented … employees of the Unified Court System beginning in April 2023 and to provide processing instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsTechnology Transfer Program and Royalty Payments
… Objective To determine if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to protect the … through August 14, 2019. About the Program The Research Foundation’s mission is to provide talent, services, and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsState Agencies Bulletin No. 2322
… OSC’s automatic processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, Facility Security Pay, Hazardous … of New York and NYSCOPBA, provides for an increase in location pay for eligible employees in the Security Services … OSCs automatic processing of the April 2025 increases to Location Pay and Location MidHudson pay Facility Security Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityState Agencies Bulletin No. 2323
… pay, Command Pay, Inconvenience Pay and Hazardous Duty Pay and to provide agencies instructions for submitting … increases to Command Pay, Inconvenience Pay, and Hazardous Duty Pay for eligible employees in the Security Supervisors … pay, Command Pay, Inconvenience Pay and/or Hazardous Duty Pay will be processed using the following effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2323-april-2025-increases-location-pay-and-location-mid-hudson-pay-commandNY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… York State Common Retirement Fund (Fund), today called on Facebook, Twitter and Alphabet to publicly report what they … voted on by fellow shareholders at Twitter on May 30, at Facebook on May 31, and at Alphabet Inc. on June 6. "Billions … of financial losses, lawsuits and reputational damage." "Facebook and Twitter face an existential threat if they can't …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersState Comptroller DiNapoli Releases State Audits
… audits and examinations have been issued: New York State Canal Corp.: Infrastructure Inspection and Maintenance … audit report issued in May 2015, concluded that, while the Canal Corp. performs routine operational and reliability … audit report issued in May 2015 concluded that while the Canal Corp performs routine operational and reliability …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… since the expansion of cashless tolling by the Triborough Bridge and Tunnel Authority (TBTA) and it is likely to … times that of a car. Prior to 2017, only the Henry Hudson Bridge used electronic tolling as the "Open Road Tolling" … in 2016. In monetary terms, in 2016 when the Henry Hudson Bridge was the only facility using cashless tolls, unbilled …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsOpinion 88-23
… of construction company) -- Exceptions (no exception for emergency situations) GENERAL MUNICIPAL LAW, §§801(1)(b), … interest provisions of General Municipal Law, article 18 for contracts entered into in emergency situations. This is …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 89-41
… benefit plan" (see General Municipal Law, §§215[2], 217, 219) or a "defined contribution plan" (see General Municipal … disability (General Municipal Law, §§215[4], 218[c]-[e], 219[e]). A service award program is funded by annual appropriation (see General Municipal Law, §219-a[2][a]). In the case of a fire district, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 95-32
… (use of model security and custodial agreements provided by the Comptroller's Office) STATE COMPTROLLER -- Powers and … LAW, §§10, 11: A local government is not required by law to enter into security and custodial agreements identical to the models prepared by the Office of the State Comptroller. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 98-3
… -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL … 805-a: The appointment of the town supervisor's business partner to the office of town comptroller, by itself, does … the office of town comptroller if he or she is a business partner of the town supervisor. You state that the town has …
https://www.osc.ny.gov/legal-opinions/opinion-98-3IX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and … of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange of funds between the Federal Government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaDiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… State Comptroller Thomas P. DiNapoli and Brooklyn District Attorney Eric Gonzalez today announced the … the Bronx, is charged with illegally cashing 20 checks in Brooklyn for nearly $8,000 issued by the New York State and … law abiding taxpayers end up paying the price,” said Brooklyn District Attorney Gonzalez. “I would like to thank …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Agencies can request this status or OSC can impose it. CLOSED - The grant has been officially closed by the cognizant state agency. Projects do not appear …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Checking Account (GCA) for the purposes of short-term investments. This permits investment decisions to be made … for individual fund assets. Accounting for STIP Investments STIP investments managed by the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipNew York’s Economy and Finances in the COVID-19 Era
… in February, reflecting net gains of nearly 2 million jobs since April 1996. The COVID-19 pandemic dealt a body … million represented the State’s largest monthly loss of jobs on record. New York City lost 944,000 jobs from February to April, and recovered 12.9 percent …
https://www.osc.ny.gov/reports/covid-19-august-19-2020