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V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… to capture the Generally Accepted Accounting Principles (GAAP) basis of Fund groupings. The Trees are organized as … 5: Total Fund Level 6: Fund/Subfund Transaction Detail GAAP BASIS FUND TREE Level 1: Total Funds Level 2: Major …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingState Comptroller DiNapoli Releases School Audits
… found that employee salaries, wages and leave time were accurately paid. However, even though district officials … specific procedures to ensure employee leave accruals were earned in accordance with board-authorized amounts, they were not followed consistently. Time sheets were modified …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… announced the following local government and school audits were issued. Village of Cato – Water Financial Operations … In addition, $42,696 in unauthorized billing adjustments were made. Of 464 water bills reviewed (totaling $134,852), … or lost water. In addition, long-term capital water needs were not appropriately planned for. Clymer Central School …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Audits
… its efforts to ensure honey bees entering the State are healthy and free from disease. Additionally, Ag&Mkts did not … approving reimbursements for Westhab’s homeless shelter program, nor had OTDA established an effective budget review … were not implemented. New York State Health Insurance Program – Anthem Blue Cross – Coordination of Benefits With …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-290.1
… Payroll Bulletin No. UCS-290 . Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the retroactive April 2020 UCS Salary Increases and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2901-april-2020-state-new-york-unified-court-system-retroactiveState Agencies Bulletin No. 1940
… Data page but the Bargaining Unit, Salary Administration Plan or Grade on the Job Data page and the Position Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1940-october-2021-civil-service-employees-association-csea-performanceOpinion 96-6
… analogous relationships in prior opinions. In 1981 Opns St Comp No. 81-216, p 230, we concluded that a town board … 551 NYS2d 392, lv den 76 NY2d 706, 560 NYS2d 988; Town of North Hempstead v Village of North Hills , 38 NY2d 334, 379 NYS2d 792; Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-96-6DiNapoli Releases Fiscal Stress Scores for 17 Cities
… 31 and July 31. This includes the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “Fiscal stress … the following cities were also evaluated: Auburn, Batavia, Buffalo, Corning, Hornell, Lackawanna, Long Beach, Olean, …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brighter Choice Charter School for Boys , Central … and the Romulus Central School District . "In an era of limited resources and increased accountability, it's … County) The district's claims auditor approved $114,333 of claims without documentation to support that the prices …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 921
… OSC requests agencies update the Position Location code for employees working within the Metropolitan Commuter Transportation District (MCTD). The MCTD is comprised of the counties of New York (Manhattan), Bronx, … York (outside of the MCTD) also are subject to this tax for employees in positions located in the MCTD. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxDiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… Thomas P. DiNapoli today announced that after 16 years of distinguished service, David Peirez is stepping down as Chairman of the Real Estate Advisory Committee (REAC) for the New York State Common Retirement Fund. DiNapoli also … Thomas P DiNapoli today announced that after 16 years of distinguished service David Peirez is stepping down as …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… forward the above mentioned documents to the Voucher Audit Team at [email protected] . In addition, the Business … receiving a payment, to the Federal Reporting mailbox at [email protected] , before the voucher can be approved for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Dering Harbor – Payroll (Suffolk County) The board did not … formal, written employment contracts to document terms of employment; job descriptions and responsibilities; work … to the LLC without adequate supporting documentation. Town of Orange – Budget Review (Schuyler County) Certain …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0Lump Sum Payments – Legacy Reporting
… which you complete in connection with the calculation of a retirement benefit. Report up to 30 days of unused vacation paid at retirement or termination for Tier 1 members with a date of … Production Bonus Reportable Reportable Reportable Retirement Bonus/Termination Pay (for time not worked or …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsDiNapoli Releases Bond Calendar for Second Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, … and the New York City Housing Development Corporation. The schedule will be modified and updated in response to changes … execution of all project approvals required by law. The schedule is released by the committee to assist participants …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed an audit of the Town of Hume Town of Marilla Village of Round Lake Village of Shortsville and Village of Suffern
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… the billing records of private companies that provide health care under the Empire Plan. The Court concluded it … despite the State's use of a third-party conduit to pay health care costs, the payments to South Island remain State …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
A Syracuse man was arrested yesterday for allegedly stealing over $21946 in state pension payments meant for his deceased mother State Comptroller Thomas P DiNapoli and the New York State Police announced Michael Glinski 45 is charged with grand larceny
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherDiNapoli: South Carolina Woman Arrested for Stealing $147,455 in Pension Payments
… stealing $147,455 in pension payments meant for her deceased mother, New York Comptroller Thomas P. DiNapoli, … account holder on her mother’s account, allegedly used her deceased mother’s bank card to withdraw $147,455 from her … stealing $147455 in pension payments meant for her deceased mother …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-south-carolina-woman-arrested-stealing-147455-pension-paymentsDiNapoli: Regional Land Banks Fighting Urban Blight
… of which are vacant lots or land, or properties slated for demolition. In many cases, the land banks focus on … to fund operations, the most significant of which is through the Land Banks Community Revitalization … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blight