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Overview – Improving the Effectiveness of Your Claims Auditing Process
… on the body or official responsible for auditing claims in school districts, counties, fire districts, libraries, towns …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… payments. Robertson pleaded guilty to petit larceny in July and agreed to pay full restitution. She was sentenced … collect her mother’s pension payments, beginning in 2013. She pleaded guilty to petit larceny in July in … 8th Floor, 110 State St., Albany, NY 12236. Review prior cases at https://www.osc.state.ny.us/investigations . …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemOperational Advisory No. 31
… Change Guidance : Effective April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the … review, or Auto Denied (denial reason will be noted in the comments) Agencies must attach all supporting …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeDiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 … to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 … cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… for allegedly scamming the village out of $25,988 for health insurance benefits for her family, State Comptroller Thomas P. DiNapoli announced today. Page is … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyDiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… is the Almond town clerk in Allegany County. "Too often, my office’s investigators and auditors find officials who treat community funds as a personal piggybank,” DiNapoli said. “Thanks to my partnership with Steuben County D.A. Baker and the State …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a … “Thanks to the State Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeTown of Porter – Capital Projects (2013M-352)
… reported and sequestered in the capital projects fund because the Board and Supervisor did not close completed capital projects and transfer the remaining … capital project and ensure that any completed projects are closed. Ensure that financial activity is recorded in the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352DiNapoli: Local Sales Tax Collections Up 3.8% in August
… Local sales tax collections in New York state increased by 3.8% in August compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … Local sales tax collections in New York state increased by 38 in August compared to the same month in 2023 according …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… The audit report includes nine recommendations that can help improve the completeness, accuracy and timeliness of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Village of Penn Yan – Procurement (2024M-152)
… not ensure the Chief Water Operator procured all goods and services in accordance with Village policy. As a result, … that the Village paid more than necessary for goods and services or made purchases that were not in the best interest … and measurements prior to procuring goods requiring installation in Village facilities to ensure that the items …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Qualified Personal Service Contracts (QPSC) Listing
… regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is … State agency contract with any non-State entity pursuant to State Finance Law §163 or §136-A, under which: The … a majority of the costs of the contract are attributable to compensation of the contractor's personnel; and The agency …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingFiscal Stress Monitoring System Statistics
… of the New York State Comptroller’s (OSC) Fiscal Stress Monitoring System (FSMS) has been in operation since 2013, … A report issued by OSC in September 2025, Fiscal Stress Monitoring System – Municipalities: Fiscal Year 2024 Results … to determine fiscal stress scores, see OSC’s Fiscal Stress Monitoring System Manual. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsOverview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement benefits may be … ends. Retirement benefits could be affected in any of the following ways: An ex-spouse may be entitled to a … of retirement benefits must be stated in the form of a Domestic Relations Order (DRO) — a legal document issued by …
https://www.osc.ny.gov/retirement/members/divorce/overviewState Agencies Bulletin No. 1129
… Code page that represents the combination of CAS Cost Center and CAS Object Code. SFS is now using the term Account … document for clarification purposes. Critical Date(s) Cost Center updates in SFS must be completed by February 15, 2012, … and SFS is dependent of the transmittal of valid Cost Center information from SFS to PayServ, and the use of only …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountEDSS - Glossary of Terms
… Table of Contents Contract Reporter Exemption Requests (CRER) … special characters, e.g., #, @ or *. Amount The estimated cost associated with the CRER. Attachments Based on the CRER … associated with the current procurement record amendment. Example: If the original approved OSC procurement total was …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsState Agencies Bulletin No. 741
… Unsat UCS UCS List Appt USP Unsat Perf VRW Vol Reduct WWP WC Works Part Time Agencies must remember to submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureState Agencies Bulletin No. 328
… agencies of the process for renaming queries designed in the current version of PS Query so they will be compatible with and run effectively in the upgraded version of PS Query. Affected Employees All … queries that agency users identify as essential to be run in the first few days after the upgrade. OSC will provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/328-renaming-ps-queries-preparation-upgradeDiNapoli and William Glasgall Op-Ed
… York City. The full op-ed is below: In 2020 and 2021, the federal government sent an unprecedented amount of money to … to create a more transparent, understandable process for reporting finances, they must improve the systems and … but also in his efforts to shore up New York City's financial base. As part of New York State's Financial …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-ed