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V.3.D Accounts – V. Chart of Accounts (COA) Governance
… alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception … values, to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to … 60800-60899 Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … banking duties and did not dedicate a separate computer for online transactions to limit access to online bank … Sullivan County) The board did not adopt realistic budgets for the 2014 through 2016 fiscal years. Although total …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… companies are better positioned to drive long-term value for shareholders. By not addressing diversity and inclusion, … traded corporations and their top executives accountable for their diversity, equity and inclusion policies and … Watch a replay of the testimony: https://www.youtube.com/watch?app=desktop&v=td05a31295k&feature=emb_title Read …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Agencies Bulletin No. 954
… and PEF, certain PEF represented employees of the Schools for the Deaf and Blind who take part as mentors in the mentoring program are eligible for a $1,000.00 Premium. The Program is effective beginning … a mentoring relationship. Agencies should refer to the MOU for eligibility information. The Mentoring Premium is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 446
… Inc. and The Vanguard Group, Inc. assumed responsibility for Program Management and Investment Management, … Program. OSC Actions OSC updated all payroll records for employees who participate in the College Savings Program, … 1-877-NYSAVES or access the website at www.nysaves.org for enrollment and account management information. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsTioga Fire District – Audit Follow-Up (2022M-170-F)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. The audit included seven … five-member Board governs the District and is responsible for its overall financial management. The Board-appointed … is the District’s chief fiscal officer responsible for receiving, maintaining custody of, disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fOpinion 89-50
… Art. VIII, §1: A town may expend moneys to pay for an improvement on private property to alleviate a … under the circumstances, the town may expend moneys to pay for the improvements necessary to alleviate the drainage … drains, culverts, ditches, sluices and other channels for the passage of water for the purpose of drainage and to …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 88-64
Whether either General Municipal Law Article 5G 119m et seq or Public Housing Law 99 authorizes a municipal housing authority to provide health and dental benefits to its employees by participating in a selfinsured plan operated jointly by the city
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 2000-22
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm representing clients before town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Local Sales Tax Data, Reports and Resources
… increase was higher than the year-over-year growth rates for the same quarter in both 2024 (1.6 percent) and 2025 (3.2 … taxes grew by 6.2 percent, while aggregate collections for the counties and cities in the rest of the state … 2025 Over Prior Year February 2026 Sales tax collections for local governments and other local taxing entities in New …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesDiNapoli: Fewer School Districts Overriding Tax Cap
… have also resulted in some large year-to-year fluctuations for some districts. For example, one district’s allowable levy limit was 21.7 … include: Property taxes are the major revenue source for school districts outside of New York City. In 2013, these …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board has not adopted comprehensive written policies for departmental cash receipts or implemented procedures to provide guidance for employees when recording transactions to help ensure …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… the contract. During that time, Geer billed the district for hours during which he did not perform duties under the … to cover his duties, the Village of Avon was being charged for a police officer’s wages who was not performing all of his police officer duties. The value of police services for the Village of Avon that were lost while officers covered …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsOpinion 88-72
… for the establishment of a town sewer district that would connect with facilities in a nearby city. You ask whether it …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Steven G. James announced that Karen Walsh, a 68-year-old Rochester woman, pleaded guilty to stealing $12,973 in state … this investigation,” James said. Walsh’s mother, also of Rochester, received a monthly payment as the beneficiary of … guilty to petit larceny before Judge Van H. White in Rochester City Court. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullV.3.E Programs – V. Chart of Accounts (COA) Governance
… Copy and agencies, with the exception of appropriations for Funds 10250 through 10258. Alphanumeric Program codes will capture appropriated program information for Funds 10250 through 10258. Program ranges are assigned to … Copy (i.e. all capital letters line). OSC is responsible for requesting any new major program values from SFS. Level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsState Agencies Bulletin No. 2229
… of New York and PEF and implemented payment increases for M/C employees, provide for an increase to Seasonal Location Pay and Seasonal … and Seasonal Location Pay Mid-Hudson rates are effective for payments processed with an effective date in Fiscal Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Medicaid managed care organizations (MCOs) are responsible for ensuring they do not make payments to ineligible health … Medicaid program had no specific requirements or criteria for SIU staffing levels, and there was a considerable risk … payments, which increased the risk that Medicaid paid for improper claims. Lastly, we found the SIU staff at both …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… 11, 2013, established an Open Data Website ( Open Data ) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. Publishable State data should include … its publishable State data, along with a proposed schedule for making the data available on Open Data. The Office of …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… initial audit report, Compliance with Executive Order 95 (Open Data) (Report 2019-S-39 ). About the Program State … 95 (EO 95), issued March 11, 2013, established an online Open Data Website ( Open Data ) for the collection and public dissemination of … initial audit report Compliance with Executive Order 95 Open Data Report 2019S39 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-follow