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DiNapoli Releases Municipal Audits
… , Village of Monticello , Orleans County , Village of Oxford , Town of Reading , Richmond Fire District , Rotterdam … trust funds to the Office of State Comptroller. Village of Oxford – Justice Court Operations (Chenango County) The … Clarkson Village of Monticello Orleans County Village of Oxford Town of Reading Richmond Fire District Rotterdam …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fees … §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 93-1
… see also Beck v Board of Supervisors of Erie County , 31 App Div 361, 53 NYS 156, revd on other grnds 157 NY 151, …
https://www.osc.ny.gov/legal-opinions/opinion-93-1DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… costs and debt service. The city’s unfunded obligation for post-employment benefits other than pensions grew by nearly … however, has been concentrated in lower-paying sectors. Wall Street is one of the city’s economic engines and a major …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… – April 8, 2024 We extended the audit scope period forward to June 30, 2024, to analyze financial trends. Understanding the Audit Area A … Board was not as transparent with taxpayers as they could have been during the budget process. Of the $94.4 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… under Public Law No: 119-21 at the beginning of July and how they may impact New Yorkers. While the bill made … under Public Law No 11921 at the beginning of July and how they may impact New Yorkers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesState Agencies Bulletin No. 2011
… Date Annual Addl Earnings: $3,649 Earnings End Date: Leave Blank Goal Balance: Leave Blank Bargaining Unit 21 Earnings Code: LOC Effective Date: … Date Annual Addl Earnings: $1,827 Earnings End Date: Leave Blank Goal Balance: Leave Blank Location Pay Mid-Hudson …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Comptroller DiNapoli Releases Municipal & School Audits
… aid for a capital project. As a result, as of Jan. 31, 2024, five component school districts had not received … County) The city’s adopted budget for fiscal year 2024-25 and supporting documents are in compliance with the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… have been released. New York City Department of Social Services – New York City Department of Homeless Services: … not implementing one. New York City Department of Small Business Services: Facilitated Programs to Assist Small … of housing for senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsPayroll Improvement Project Bulletin No. PIP-014
… deduction codes below. The deductions are broken down by plan (SUNY, CUNY, VDC), suspense status (suspense or participating), and funding source … in PayServ. Open the Arrears Worksheet. Enter the Employee ID. Enter the Employee Record number. Select the Current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsOpinion 98-2
… COMMISSIONERS -- Reimbursement for Expenses (dinners after board meeting) FIRE DISTRICTS -- Apparatus and Equipment (control … pay for post-meeting dinners of members of a fire district board of fire commissioners when a monthly meeting commences …
https://www.osc.ny.gov/legal-opinions/opinion-98-2XIV.15 Updating Agency Contacts – XIV. Special Procedures
… all agencies to keep this information current by updating contacts within two weeks of a change and verifying contact … agencies with travel card programs CONTACT INFORMATION FOR PAYROLL FUNCTIONS Agencies must review and update contact … The following chart lists the types of contacts stored for payroll functions: Contact Type/Organizational Role Contact …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… . The process will identify any eligible personal service (PS) charges since the prior FBIC run. The FBIC process will … specific for each agency. These rates will be applied to PS disbursements from Federal and other dedicated revenue … to ensure the correct FBIC rate will be applied to their PS and report any discrepancies to their DOB budget examiner …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationXII.4.A Vendor Requests for Payment – XII. Expenditures
… when processing contract payments, State Aid payments, or discretionary payments for materials, equipment and services. … documents to OSC, with the exception of payments for the purchase of land. Instead, OSC will accept electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentOpinion 91-33
… MONEYS -- County Treasurer's Fee (applicability of fee to interest earned on deposit of bail) -- Deposit and Investment of (duty of county … are required to pay interest on such deposits at a rate satisfactory to the Comptroller and in no event less …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Information Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12-response.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12)
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12.pdfHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for CDBG and HOME (Follow-Up) (2023-F-42)
To determine the extent of implementation of the recommendation included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f42.pdfTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdf