Search
V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and other financial resources, which are … activities or meeting certain objectives in accordance with New York State law. Fund is required on all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… per week, including leave accruals. Ensure that written permission or approval is available for all compensatory time …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… The purpose of our audit was to determine if the Board and Supervisor provided adequate oversight over Town financial operations, accounting functions and information technology to properly account for and safeguard Town assets for the period January 1, 2010, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDivision of Housing and Community Renewal Bulletin No. DH-119
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2022 DC 37 Rent … Division of Housing and Community Renewal Bulletin No DH119 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceState Comptroller DiNapoli Releases School Audits
… completed audits of the Brighter Choice Charter School for Boys , Central Islip Union Free School District , Fort … and effectively." Brighter Choice Charter School for Boys – Payroll (Albany County) School officials … Aid (Seneca County) The board-adopted budgets for the 2014-15 through 2016-17 fiscal years overestimated …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Regional Land Banks Fighting Urban Blight
… our state demands action,” DiNapoli said. “The creation of land banks, as well as legislation passed earlier this … adequate funding, these entities may help stop the erosion of local tax bases and return economic vitality in disadvantaged communities.” DiNapoli’s report noted as of July 2016, 10 of the state’s 15 land banks listed a total …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… not have been possible without the collaborative efforts of all those involved from the Comptroller’s Office, Onondaga … acts.” Glinski’s mother, a clerk with the Village of Solvay Police Department, retired in August of 2014 and received a monthly pension check. She also …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… "The Trump Administration’s willful ignorance of climate change … jeopardize our chances of avoiding catastrophic changes in our climate, but it will not halt the momentum in the global marketplace where reason still reigns. The … The Trump Administrations willful ignorance of climate change …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementState 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: South Carolina Woman Arrested for Stealing $147,455 in Pension Payments
… 2019, her pension payments should have stopped, but Jones did not notify the state retirement System of her mother’s … passing after being confronted with information which had come into possession of the retirement system. DiNapoli’s … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-south-carolina-woman-arrested-stealing-147455-pension-paymentsDiNapoli Releases Bond Calendar for Second Quarter
… including $2.05 billion scheduled for this month and $145 million scheduled for June. The anticipated new issuances … Facilities Corporation – a bond sale of up to $145 million in tax-exempt fixed rate bonds in June. Housing …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … and Rensselaer failed to file their financial information for the 2015 fiscal year and could not be issued a score. The … year end date. DiNapoli released fiscal stress scores for school districts in January and for villages in February. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesComptroller DiNapoli Releases Municipal Audits
… today announced his office completed an audit of the Town of Hume , Town of Marilla , Village of Round Lake , Village of … their money is being spent appropriately and effectively.” Town of Hume – Financial Management (Allegany County) The … today announced his office completed an audit of the Town of Hume Town of Marilla Village of Round Lake Village of …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… 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 … partner at Reisman, Peirez, Reisman and Capobianco LLP, is an expert in corporate law, and has lectured and written …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeState 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-0XII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… and Technical Services 06 Management Confidential 07 State Troopers 17 Commissioned and Noncommissioned Officers … . In addition, the Business Unit must forward a New York State Substitute Form W-9 (AC 3237-S) completed by each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… Thomas P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. … officer. “The state’s highest court has upheld the power of this office to follow payments of state dollars wherever the public’s money is spent,” …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersLump Sum Payments – Legacy Reporting
… Lump Sum Vacation Payments For members of certain tiers and plans, we can include a lump sum payment … for up to 30 unused vacation days in the calculation of a three-year final average salary. We add this lump sum payment to the member’s last year of earnings. We cannot include lump sum vacation payments in …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsSUNY Bulletin No. SU-312
… OSC will automatically insert a row on the Contract Pay page for the 2021-2022 semesters for employees who, as of … leave effective 09/01/2021. Request a Position Change to move the employee into a CAL position or notify SUNY … 21P.” Effective 08/19/2021, request a Position Change to move the employee into a 21P position and enter the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-312-2021-restoration-contract-pay-and-additional-pay-suny-21p