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Accounting for Medicaid-Related Intergovernmental Transfers
This bulletin is to provide accounting guidance to counties for Medicaid-related intergovernmental transfers (IGTs).
https://www.osc.ny.gov/files/local-government/publications/2021/pdf/accounting-for-medicaid-related-intergovernmental-transfers.pdfImplications for the Future – 2023 Financial Condition Report
… The Economic Outlook: Uncertainty Remains Looking ahead, numerous factors will continue to present risks to economic growth, and many forecasters continue to believe … Looking ahead numerous factors will continue to present risks to economic growth and many forecasters …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… supported employment services for individuals with a disability. The audit covered the period from April 2017 … for and supports the employment goals of people with a disability. Its mission is to assist individuals with a disability to achieve and maintain employment and to support …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… 1.6 percent of the budgets failed to pass on the first vote, according to a report released today by State Comptroller Thomas P. DiNapoli. “The pandemic … budgets that were voted on, only 11 failed on the first vote, compared to the 12 defeats from last year. Seven of the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… for financial mismanagement and ensuring that public funds are used effectively. 1 Data as of September 13, 2024. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Managing 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.pdfAccounting and Reporting Update
This session will provide an overview of recent GASB statements as well as miscellaneous accounting updates implemented by OSC. The session will discuss how local governments will need to account for and report these changes in the Annual Financial Report (AFR).
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-accounting-and-reporting-update-042926.pdfCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… or develop and adopt a written policy related to fund balance and reserves. For example, the Board and District … Board members did not know when these items needed to be replaced or their estimated replacement costs. Although the … sustained financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Cancellation of Election to Purchase Additional Annuity 21(l) or 321(l) (RS5378)
For NYSLRS Tier 1 & 2 members (and Tier 3 & 5 PFRS members who are non-contributory) to request to discontinue making voluntary contributions to NYSLRS.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5378.pdfDiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… sales tax collections are very important for New York’s local governments. But recently, these revenues have been … North Country — grew by 1.0 percent or less. New York City’s sales tax collections grew 4.3 percent, the strongest … borders may be influenced by these changes. The State’s Financial Plan predicts that the $59 million fiscal impact …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019Who to Report – Enhanced Reporting
… Employees who are eligible for membership, but chose not to join NYSLRS; Retirees (from any of the eight public … and Social Security Law (RSSL); and Public retirees you have hired as contractors or consultants, as their earnings … earnings limit. Reporting data for employees who have not joined NYSLRS means we will already have it on hand …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportWhat to Report – Legacy Reporting
… information) Tier 6 members: Report compensation but do not take contributions from salary earned in excess of the … Governor’s annual salary. For the current amount, refer to the Earnings Limits page in the enhanced reporting guide . … other requirements must be reported, and is pensionable. If you have questions, visit our Public Safety Overtime page …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … a policy or plan for accumulating and using reserves funds to ensure that the amounts are necessary, reasonable and in … and the budgets were not revised during this period to provide for the year-end increases made to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionLegal and Regulatory Authority To Do Business
… – Licensed Professionals NYS Department of Education - Museum Historical Societies & Cultural Organizations NYS …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessDiNapoli: NYC Tax Collections Stronger Than Anticipated
… New York City is projecting a surplus of $35 billion in fiscal year FY 2019 which it plans to use to …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… “Governor Hochul introduced her executive budget while many New Yorkers continue to struggle to make ends meet and … of a recession grow. Inflation is still too high, and New York still has not regained all the jobs lost during the … Governor Hochul introduced her executive budget while many New Yorkers continue to struggle to make ends meet and …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a … and renovate the temporary courthouse space. Paid the LLC a $500,000 deposit before any renovation work was … Paid approximately $131,000 in renovation claims to the LLC without adequate supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Model Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments (“Model Code”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide for a municipality to … Model Code of Ethics for Local Governments Frequently Asked …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsDiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… New York State Comptroller Thomas P. DiNapoli issued the following statement today following the Governor signing legislation enabling the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less. … New York State Comptroller Thomas P DiNapoli issued the following statement today following the Governor signing …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyDiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… New York State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and New York State Police Superintendent Steven G. James … New York State Comptroller Thomas P DiNapoli Oneida County District Attorney Todd Carville and New York State Police Superintendent Steven …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92k