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Accounts Payable Advisory No. 20
… Claims , Business Units may now use the Attachment Feature in SFS’ Accounts Payable module to facilitate OSC’s … from Business Units to support payments processed in the SFS. OSC may contact Business Unit personnel to either … documentation be sent to OSC or conduct an on-site review. In either case, supporting documentation must be readily …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsNiagara Charter School – Student Enrollment and Billing (2013M-294)
… through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is … including one parent and two teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294New York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… (Fund) to review its portfolio for any companies involved in the anti-Israel Boycott, Divestment, and Sanctions (BDS) … from any risk posed by companies that are engaged in BDS activities, including restricting or exiting … new opportunities there. We’re putting companies engaged in BDS activities on notice that there will be consequences …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … Fire Department, Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in … Department credit cards for his personal use and took cash from Department fund-raising events. Key Findings The bylaws …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… Immediately upon receipt of an invoice for goods or services provided by a federal … state agencies should make every effort to make payment to the federal government promptly or contest the billing. If a … that occurred, it is their responsibility to work with the debtor agency to receive reimbursement, either by check or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… the initial scoring for all local governments and school districts in New York. “Since implementing the system … the fiscal condition of nearly 2,300 municipalities and school districts across the state,” said DiNapoli. “This … 16 counties, 18 towns, five cities, 16 villages and 87 school districts. The system uses a 100 point scale to …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesState Agencies Bulletin No. 2307
… Purpose: The purpose of this bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. … Mailing Process OSC will mail out employee’s 2024 W-2s Wage and Tax Statements postmarked no later than January 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Warren County Local Development Corporation’s … loan program. The audit included 10 recommendations to help officials monitor and improve the Corporation’s … the Warren County Economic Development Corporation (EDC) to provide the day-to-day management of the Corporation’s …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fOutreach Events
… awareness about the New York State Comptroller’s Office of Unclaimed Funds (OUF). To achieve this goal, the Comptroller’s Outreach …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsDivision of Housing and Community Renewal Bulletin No. DH-44
… of the Laws of 2008 implements the agreement between the State and Rent Regulation Services Unit (RRSU) and provides for a new Longevity Lump Sum payment beginning April 2010. The … State, and local income taxes and Social Security/Medicare employment taxes. Deductions will be taken for retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-44-april-2010-rent-regulation-services-unit-rrsu-longevityDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… For access to state and local government spending, public authority financial data and information on 140,000 …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backCongregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the Aging effectively … 30, 2016. Additionally, we conducted on-site observations and interviews at senior centers through March 7, 2017. … City and State funding, respectively, with the remainder from federal funds. As of 2014, there were nearly 1.55 …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… (MTA) should do more to fix the underlying causes, many of which are controllable, according to an audit released … considered a subway train on time if it reached the end of the line within five minutes of its scheduled arrival and stopped at all of its scheduled …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… and grants," State Comptroller Thomas P. DiNapoli said. "My investigators brought this case to our partners in law …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterOpinion 91-56
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … as used in Public Authorities Law, §2828, includes bonds, notes and, among other things, accounts payable and … public authorities, encompasses only outstanding notes or bonds or whether it also includes accounts payable and …
https://www.osc.ny.gov/legal-opinions/opinion-91-56XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows … in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusUnified Court System Bulletin No. UCS-288
… – 03/31/2021 Active employees (including employees on a Leave With Pay or Paid Military Stipend Leave) receive the amount based on the employee’s percentage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-288-april-2020-unified-court-system-ucs-security-and-lawDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… private parties to voluntarily clean them up in exchange for liability relief, technical assistance, and tax credits … the state’s highest risk contaminated sites. Timelines for cleanup of a BCP site can vary depending on the severity … of the 518 active sites reviewed had been in the program for more than 10 years. The 25 longest running projects have …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programHow to Search & Claim Property
… provided by the New York State Comptroller’s Office of Unclaimed Funds. For more information, see About Unclaimed Funds . Search for Unclaimed Funds Go to our …
https://www.osc.ny.gov/unclaimed-funds/claimants/how-search-claim-propertyCity of Glens Falls – Financial Condition (2013M-150)
City of Glens Falls Financial Condition 2013M150
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150