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Examples from GASB Statement 34 - Statement of Activities
… (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- (21,893,273) … 21,893,273 Grants and contributions not restricted to specific programs 1,457,820 ------ 1,457,820 6,461,708 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… Strong collections in May show the economy continues to improve as spending rebounds from the effects of the … last month were relatively strong even compared to pre-pandemic numbers, rising 6.9 percent, or $93 million, … digits, ranging from 17.6 percent in Franklin County to 88.2 percent in Allegany County. In the last month of each …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Section 64); otherwise, depends on city charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to … Education Law Section 259(1) For special district public libraries, the Library Board of Trustees or such other entity …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… was arrested Friday for allegedly stealing nearly $24,000 in cash payments to the town. The thefts allegedly took place … of her community by allegedly diverting nearly $24,000 in town funds to subsidize her personal lifestyle,” said … professional assistance of the State Comptroller’s Office in this criminal investigation that has been ongoing since …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000DiNapoli: State Tax Revenues $3 Billion Below Last Year
… lower than last year, according to the monthly State Cash Report released by New York State Comptroller Thomas P. … a multi-billion-dollar shortfall in state tax revenues for the fiscal year despite the November numbers,” DiNapoli …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearState Agencies Bulletin No. 2216
… Purpose: The purpose of this bulletin is to inform agencies of the April 2024 Increase to Hazard Duty Pay. Affected Employees: Employees in … (Earnings Code HZ2) Effective Dates: The increases to Hazard Duty Pay are effective as follows: Payroll Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… an increase of 1.6% or $376 million from 2023, according to a report released today by State Comptroller Thomas P. … of the average pre-pandemic growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to support essential services in their communities,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Former Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… New York State Comptroller Thomas P. DiNapoli and State Police … Steven G. James today announced that former Village of Candor Mayor Eric Halstead was sentenced to 60 days in … his crime. Public corruption does lasting damage to people’s confidence in the institutions that exist to serve them. My …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsTown of Grafton – Audit Follow-Up (2013M-113-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 29, 2016, in … neither was implemented. … The purpose of our review was to assess the Towns progress as of March 29 2016 in …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fDeath of the Ex-Spouse – Divorce and Your Benefits
… If an ex-spouse dies prior to the member’s retirement, the DRO on file is vacated … the member’s future pension benefit without regard to equitable distribution. The entire benefit will be paid to the member. If an ex-spouse dies after the member retires, …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseROA Result Calculator – Reporting Elected and Appointed Officials
… is not an elected or appointed official, the RS2417-A form does not need to be completed. For more information about how …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorIDA Reform
… Laws of 2015 – A.7915 (Magnarelli) / S.5867 (Marchione) – To increase the accountability and improve the efficiency and … and uniform project agreements Memo Bill Text Status … To increase the accountability and improve the efficiency and …
https://www.osc.ny.gov/legislation/ida-reformAccounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – … the Invoice Received Date is required for all payments to vendors classified as “procurement suppliers.” Bulkload agencies are able to submit the Invoice Received Date to the SFS. However, if …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State … various employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesSocial Security Adjustment – Article 14 Benefits
… actual Social Security benefit. This adjustment applies to both service and disability retirements. … Article 14 …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentAccounts Payable Advisory No. 60
… amendment prior to payment. If the contract amendment does not require OSC approval, agencies must still update the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractOperational Advisory No. 30
… Subject : Updated Guidance for Refunds related to Closed Grants for the Federal Payment Management System … than via check. Chapter IX.8.D Electronic Refund Payments to the U.S. HHS has been updated to reflect the procedure to prepare a refund using a new …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/30-electronic-refunds-us-dhhsVillage of Remsen Audit Follow Up – 2020M-119-F
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of … in Oneida County. The Village Board (Board) is responsible for managing the Village’s operations. Results of Review … The Board was unable to provide a reasonable explanation for taking no corrective action. … village audit remsen …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fXI.13 Procurement Overview and Policies – XI. Procurement and Contract Management
… The purpose of this section is to provide general policies and procedures and related legislative requirements applicable to the New … Please see Section 2 - Comptroller Approval of Contracts and General Contract Processing of this Chapter for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi13procurement-overview-policiesTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… documentation. Assessors misclassified or failed to grant supported exemptions. Key Recommendations Properly … equalization rate or other uniform rate of assessment to all properties listed on the Town’s assessment roll. … before granting exemptions. Annually verify income to support Senior Citizen exemptions. … Determine whether …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islip