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XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… receivable are recorded based on revenue the State expects to collect as a result of revenue lease contracts the State … leases is included in Section 4.O – Intangible Right-to-use Assets of this Chapter. Due from Federal government - Generally, Federal funds due to the State represent amounts due to the State for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsCorporate Governance
… the New York State Common Retirement Fund continues to advance corporate governance and stewardship practices … engages public portfolio companies and investment managers to ensure they are managing factors the Fund deems … policy advocacy, and investment manager engagement, to advance priority issue areas, guided by the principles of …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2022. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Other Bulletin No. 60
… Purpose The purpose of this bulletin is to provide the State University Construction Fund … for payment of performance advances on April 1, 2021 to eligible M/C employees. Effective Dates The April 2021 SCF … Employees in NS positions (Grade 600) which are equated to a grade (Grade 603-667) and whose annual salary is below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… Purpose The purpose of this bulletin is to provide the State University Construction Fund … for payment of performance advances on April 1, 2020 to eligible M/C employees. Effective Dates The April 2020 SCF … Employees in NS positions (Grade 600) which are equated to a grade (Grade 603-667) and whose annual salary is below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfOrleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Determine whether claims were properly audited prior to payment. Key Findings The Board has not adopted a cash … sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop and adopt a cash disbursement policy to ensure all claims are subjected to an independent, …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Accounts Payable Advisory No. 65
… Due Date on an exception basis. It may be necessary to override the calculated Schedule Due Date in special … Adjusting the System Calculated Schedule Due Date in Guide to Financial Operations (GFO) Chapter XII, Section 5.F – Selecting the Appropriate Payment Terms , to enable the Statewide Financial System to pay the voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Audit Committee Charter Guidance and Template
Audit Committee Charter Guidance and Template
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … STATE COMPTROLLER DiNAPOLI RELEASES MUNICIPAL SCHOOL AUDITS New York State Comptroller Thomas P DiNapoli today announced the following …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Contract and Payment Actions in April
… Education Department $1.4 billion in general aid to 388 school districts. Empire State Development Corporation $22 …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-aprilCity of Troy – Budget Review (B18-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Office for People With Developmental Disabilities Fuel Card
… York Developmental Disabilities State Operations Office Me …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Wallkill, was sentenced to 2 1/3 to 7 years in prison and pay $239,622 restitution. His three-year scam was initially …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftDivision of Housing and Community Renewal Bulletin No. DH-117
… but is not included in the calculation of overtime. Tax Information These monies are taxable income, will be … to the Payroll Earnings mailbox. Questions regarding tax information may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outXI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… renewal agreement. The purpose of this section is to present standard contract language for each of those types of agreements for grant contracts, and to provide guidance for their use. As detailed in the New … Comptroller (OSC) recommends that agencies not subject to New York State Grants Management Budget Bulletin still …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedState Agencies Bulletin No. 1971
… record. An employee has only one Direct Deposit record. For employees with multiple jobs, all payroll deposits are … in this field matches the last 4 of the employee’s SSN. Phone: OSC does not specify what phone number the employee must provide. However, if the phone …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryState Contract and Payment Actions in September
… Empire State Trail in Erie County. Major Payments Approved Tax Refunds $652.5 million for 1.4 million property tax credits. $200 million for 67,000 personal income tax refunds. $135.8 million for 24,600 corporate and other …
https://www.osc.ny.gov/press/releases/2019/10/state-contract-and-payment-actions-septemberDiNapoli: Small Business Owners Are Backbone of New York's Economy
… Thomas P. DiNapoli details how vital small businesses are to New York’s economy, generating nearly $1 trillion in sales … nation. New challenges, like tariffs, have forced owners to make sacrifices and difficult choices. The state and local governments should continue to look for ways to support small businesses by easing their …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economyComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… Jury after an investigation revealed Mr. Wills’ failure to truthfully disclose information as required by New York … Under New York City law, elected officials are required to file annual financial disclosure reports in order to provide accountability by public servants and to help …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… fire company and her community by diverting funds meant to protect the residents of Shortsville and surrounding communities to fund her lifestyle,” DiNapoli said. “Unfortunately, … has found by this company’s officials in six years. Thanks to my partnership with District Attorney Ritts and Sheriff …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000