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Forms and Publications
… account owners. Official Check/Money Order Affidavit for Estates and/or Individuals - Use this form to provide … your preference for the return of your securities. Small Estates Affidavit - If the account owner is deceased and … of Heirs - A form used, usually in tandem with a Small Estates Affidavit , by surviving blood relatives of a …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… is a vital program, and my office will continue to partner with law enforcement to hold those who attempt to … prior authorization and when approved providers can only bill for mileage once for the group. A joint investigation …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidOpinion 2002-8
… This opinion represents the views of the Office of the State Comptroller at the time … was established more than three years ago, no improvement has been constructed for the district or services provided by … incurred, may be dissolved and, if so, pursuant to what procedures. Town Law §202-c(2) contains pertinent …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your … a planned New York State Department of Transportation (DOT) road renovation project. You have informed us that DOT would incorporate the work required for the sewer project …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… money. Your travel and conference policy should clearly state that personal travel expenses (incurred before, during …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… [read complete report – pdf] Audit Objective Did the Center Moriches Fire District (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the Treasurer filed … Did the Center Moriches Fire District District Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 to provide essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… surplus fund balance ranged from 10 to 15 percent of the upcoming year’s budget, which was nearly $962,000 to $1.8 … amount ranged from approximately 12 to 23 percent of the upcoming year’s budget, which exceeds the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mAvoca Central School District – Procurement (2025M-29)
… (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and … do not solicit competition during the procurement of goods and services, taxpayers have less assurance that … also did not develop procedures governing the procurement of goods and services not subject to New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Contract Advisory No. 4
… Unit/Department ID combinations can be found in the Guide to Financial Operations (GFO), Chapter XI, Section 2 - … and General Contracts Processing . Contracts Subject to OSC Approval OSC will not approve any new contract where … Department ID will change) this will NOT require a change to the contract number, provided the contract does not …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideVillage of Unadilla – Disbursements (2025M-97)
… 18, 2024, to examine credit card disbursements, updates to the employee handbook and updated information regarding Village Board (Board) audits of the Village Clerk-Treasurer’s (Clerk-Treasurer’s) records and reports. Understanding the Audit Area A village board must provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97North Brookfield Fire District – Board Oversight (2026M-2)
… [read complete report – pdf] Audit Objective Did the North Brookfield Fire District (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, … Did the North Brookfield Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Cost-of-Living Adjustment
… If your annual pension benefit is $18,000 or more, you will receive the maximum monthly increase of $18 (for a total … + $18 = $2,045 Annually $24,324 + $216 = $24,540 You will receive a notice of the change to your net monthly … retirement benefit by mail at the end of September. It will show the previous and new monthly amounts for your COLA, …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentXII.8.G Payment Methods – XII. Expenditures
… methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing House (ACH), one-day … ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, printed checks that are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsJune 2002: Advance Refunding Bonds
Previous Accounting Releases Advisories and Bulletins June 2002 Advance Refunding Bonds
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… Department of Justice announced the arrest of two Queens men . They were charged with allegedly defrauding Medicare …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsState Comptroller DiNapoli Releases Audits
… Statewide Financial System Asset Management Module (SFS AM). Within the Office of General Services, the Bureau of Capital Assets (BCA) monitors and coordinates SFS AM capital asset inputs, assisting agencies in the management and maintenance of their asset data in SFS AM. Auditors found BCA is not adequately overseeing capital …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, … and sufficiently detailed audit of the town supervisor’s records to determine whether the accounting records are …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Clarence , Town of Clarkson , Village of … State Comptroller DiNapoli today completed audits of the Town of Clarence Town of Clarkson Village of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 90-30
… by a county social services official. August 20, 1990 Norris L. Webster, Esq., County Attorney County of Orleans …
https://www.osc.ny.gov/legal-opinions/opinion-90-30