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Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… revenue estimates that could not be realized based on the current rates. The Board has not increased sewer rates for over 10 … for revenues and expenditures based on historical data, current trends and take into consideration future repairs and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… Thomas P. DiNapoli today announced a new reduction in management fees for the state’s 529 College Savings Program’s … said DiNapoli. “The latest reduction to the Direct Plan’s management fees means that more money will be available to … previous reductions beginning in 2009 which decreased management fees from 0.55 percent to 0.17 percent. The Direct …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planCity of Glen Cove -- Budget Review (B17-7-12)
… review was to determine whether the significant revenue and expenditure projections in the City’s preliminary budget for the 2018 fiscal year are reasonable, and whether the City took appropriate action on … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Applying for Benefits – Article 14 Benefits
… To apply for Retirement System benefits, you must file the appropriate … of the State Comptroller within specific time limits. For a form to be considered as “filed with the Comptroller,” … mailed. To meet a filing deadline (such as an application for retirement benefits or an option election form), you can …
https://www.osc.ny.gov/retirement/publications/1644/applying-benefitsCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… and itemization are provided and that payment is for proper district purposes. The auditor must report … decide not to hire, the board must assume responsibility for auditing all district claims itself. Who qualifies Candidates for the position must should have or be able to obtain …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorSaratoga County – Financial Condition (2013M-235)
… Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded primarily … for the operations of Maplewood Manor (the County-run nursing home) have shown negative trends from 2010 through … from $24.7 million at January 1, 2010, to $10.3 million at December 31, 2012 due, in part, to subsidizing Maplewood …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Glossary
… Property”). Account A record of financial transactions for individuals, such as with banks, brokerages, utility … must group the individual items into one aggregate amount for each property type. Audit An examination and verification … to the NYS Office of Unclaimed Funds requesting payment for monies being held by the New York State Comptroller. …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… a Business Unit receives a paper invoice from a vendor for goods or services provided based on a purchase order, the … in the Invoice Lines and Distribution Lines sections. For example, Business Units can: Copy purchasing information … the quantities and prices are correct and appropriate for payment. Business Units must reference the purchase order …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderCUNY Bulletin No. CU-718
CUNY Bulletin No CU718
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveState Comptroller DiNapoli Releases Audits
… Drugs (Follow-Up) (2024-F-34) The New York State Health Insurance Program (NYSHIP) is administered by the … Service (Civil Service). The Empire Plan is the primary health insurance plan for NYSHIP, and Civil Service contracts … (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsReporting of Billboard Income
… Income Expense Statements (RPIE) filed with the New York City Department of Finance (Finance). We also determined … penalties were being assessed in accordance with the City Administrative Code for the failure to file an RPIE, … routinely obtained and reviewed a Department of Buildings listing of properties with billboards. We obtained such a …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… the former Town of Poestenkill administrative assistant, for allegedly stealing more than $3,000 in town funds over a … District Attorney Donnelly and the New York State Police for their partnership in making sure she will be held … from the taxpayer, and my office is committed to justice for those that have squandered from their neighbors. I am …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townDiNapoli Releases Bond Calendar for Second Quarter
… sales totaling up to $505 million of fixed rate tax-exempt bonds for the month of April and a bond sale of up to $23 million of fixed rate tax-exempt and taxable bonds for the month of May. Metropolitan Transportation … full forward calendar can be obtained at: www.osc.state.ny.us/pension/scccalendar.pdf . …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… informing parents can also help to avoid any unnecessary panic that an actual emergency is occurring and assists … Our methodology and standards are included in Appendix C. The Board of Education (Board) has the responsibility to … 90 days, pursuant to Section 35 of GML, Section 2116-a (3)(c) of the Education Law and Section 170.12 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas leak, roof … Lockdown drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to … parents in advance of building drills, parents may not have sufficient information to ask questions about procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85DiNapoli Releases Bond Calendar for Third Quarter
… up to $103 million in tax-exempt fixed and variable rate bonds in July. New York State Housing Finance Agency – bond … $122 million in taxable and tax-exempt variable rate bonds in July and bond sales of up to $462 million in taxable … See the full forward calendar, or go to: www.osc.state.ny.us/pension/scccalendar.pdf . …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Berne , Town of Broadalbin , Lakeview Public Library , Village of North Syracuse , Town of Thurston , Town of Willsboro and … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Forms and Publications
… Wire Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - reference section on … Delivery Instructions Verification and Checklist for Unclaimed Property (AC 2709) Waiver Request Form Collateral … Sample Letter of Authorization and Fee Agreement Office of Unclaimed Funds Annual Report SFY 2024-25 …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsContract Advisory No. 4
… Subject: Corrective Action for Contract Transactions Created in the Statewide Financial System with Invalid Business Unit and Department IDs Guidance: Agencies may have … but only certain of those combinations are valid for use in creating contracts. New contracts (Amendment …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideOpinion 2002-8
… to dissolve the district after the public hearing, then pursuant to Town Law §195, the town clerk must cause …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8