Search
Accounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfHomes and Community Renewal: Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) 180-Day Response
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46-response.pdfImproving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020525.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfManaging Cash Flow
This webinar will help local officials understand various procedures to control and account for cash. We will include key information on cash control and reporting, collection and disbursement procedures and cash flow forecasting and how these activities affect cash flow models.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-022625.pdfDiNapoli: Tax Cap Nears Two Percent for 2018
… DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 … year. For the list of allowable levy growth factors for all local governments, visit: …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018State Medicaid Bought Erectile Dysfunction Drugs for Sex Offenders
… and erectile dysfunction (ED) drugs and treatments for 47 sex offenders, according to an audit released today by State … for ED drugs and treatments for recipients, including sex offenders, that are barred under Medicaid. “There are … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/06/state-medicaid-bought-erectile-dysfunction-drugs-sex-offendersDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… were not approved by SED; $683,915 in costs related to a Head Start program, an Early Intervention program, a portion of a … a Fitness Center, Early Intervention, Evaluations, Head Start and Early Head Start; $215,528 in salaries for …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesDiNapoli Releases May State Cash Report
… The cash report focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental Funds includes General, Special Revenue, …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… would continue to receive benefits after his death. Mrs. Yudenfreund, however, predeceased Mr. Yudenfreund. As … Investigations and the Attorney General. This case is the latest joint investigation under the Operation Integrity …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
Local government capital spending on roads bridges and water and sewer systems declined by approximately 8 percent between 2010 and 2012 according to a report issued today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… The former recreation director in the town of Fishkill allegedly misused as much as $50,000 generated by … paid day trips and overnight trips. The town’s recreation director is responsible for the center’s financial …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillUncollected Penalties (Follow-Up)
… outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followDiNapoli: IDA Report Shows Tax Break Growth Slows
… showed that downstate regions accounted for 57 percent of the total net jobs gained through IDA projects in 2016, … but the growth was smaller in 2016 than in 2015. The North Country region suffered a decline in job creation for … county and individual IDA, visit OSC’s interactive online map: …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsState Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… Mobility Tax, totaled $3.9 billion, up by 7.6 percent. All Funds receipts for the year totaled nearly $165.5 billion, including $58.9 billion in federal funds. All Funds spending rose 4.3 percent to $163.7 billion, but …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18DiNapoli Releases Report on Environmental Funding in New York State
… quality. DEC programs range widely from managing fish and game populations and overseeing the extraction of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateOpinion 92-8
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … LOCAL FINANCE LAW, §§10.00(a), 11.00(a), 165.00; L 1991, ch 329, §15, as repealed and reenacted by L 1991, ch 330, §9: A city may deposit with the State Comptroller the …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 90-56
… in the performance of ordered military duty, during all or part of the period after they have received their full … compensation and their school district compensation during all or part of the period after they have received their full … engaged in the performance of ordered military duty for all of part of the period after the maximum period for full …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 91-18
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Family Relationships … LAW, §29(15): A town supervisor would not have a statutory conflict of interest if the supervisor's spouse were … designate a bookkeeper, a confidential secretary, or both. In towns of the second class, the town board must first …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 94-31
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash … It is permissible to provide in a collective bargaining agreement between a village and its employees for the annual …
https://www.osc.ny.gov/legal-opinions/opinion-94-31