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IX.12.M Journal Vouchers – IX. Federal Grants
… state voucher payments between state and federal funds. In very rare cases, it may be necessary to finance payments … expenditures/disbursements and increase the cash balance in the federal fund which results in a state CMIA interest liability. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersOperational Advisory No. 36
… using any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget … to reflect the proper classification and treatment in the Statewide Financial System. Account 55203 will not be available in SFY 2024-25 , and account code 55220 should be used for …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesFayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … Fayetteville-Manlius Central School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mSaratoga County Water Authority – Water Charges (2016M-357)
… is an independent public benefit corporation located in Saratoga County, established in 1990 under the New York State Public Authorities Law to … charges. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Opinion 97-11
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (authority to … file the annual statement of financial disclosure ( id .). In addition, section 811(1)(c) refers to the completion and … 810(3) defines the phrase "local officer or employee", in relevant part, as "the heads (other than local elected …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Cayuga County – County Bridge Maintenance (S9-13-4)
… Key Findings The County does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Further, for the nine available and completed fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Opinion 2000-1
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal … LAW, §18; VILLAGE LAW, §§4-412(3)(3), 5-524(7): As a rule, in the absence of pre-existing authority pursuant to a State … not pay legal expenses incurred by village police officers in connection with criminal proceedings. A village may not …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… to Monroe Community College, she unlawfully took $85,000 in state pension benefits on top of her six figure salary," … with the New York State Attorney General's Office (NYAG). In that job, she earned retirement credits as a participant in the New York State and Local Retirement System (NYSLRS). …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsDiNapoli Releases Municipal Audits
… Springs Fire District and the Village of Westbury . “In today’s fiscal climate, budget transparency and … Medications (2013M-218) Auditors found numerous weaknesses in controls over payroll processing and the maintenance of … two administrative employees to receive more than $56,000 in overtime pay without pre-approval and proper supporting …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsEnforcement of Mitchell-Lama Surcharge Provisions
… housing stock. The Mitchell-Lama program was created in 1955 to provide affordable rental and cooperative housing to moderate income families. In New York City, there are 97 HPD-supervised Mitchell-Lama … with more than 45,000 total units. (Note: Included in the 97 developments is Penn South, an Article 5 …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… “Sylvester McClearn has a long and proven track record in the financial industry and I have no doubt he will … with the assistance of other managers and program partners in separately managed accounts or commingled funds. Program partners assist in the timely deployment of capital, perform due diligence …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorState Comptroller DiNapoli Releases Municipal Audits
… the supervisor or New York State Agriculture and Markets. In addition, the board did not conduct or cause an annual … 2019 general ledger had several accounts misclassified. In addition the annual financial reports and tax cap forms … found that the revenue and expenditure projections in the tentative budget are reasonable. The town’s 2021 …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… goal of $40 billion, to specific investment opportunities in the SICS Program. The Fund has made commitments to the … risks and opportunities related to climate change. This is in addition to the $2 billion the Fund committed to this strategy in 2021. $250 million to the Oaktree Power Opportunities Fund …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programDiNapoli: State Pension Fund Value $206.9 Billion
… earned an estimated 11.35 percent return on investments in the state fiscal year that ended on March 31, 2018. The … gaining long term, sustainable returns protects the Fund in times of uncertainty. The Fund ended the fiscal year just … it, as one of the best funded, best managed pension plans in the nation. The strength and stability of our state’s …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … following local government and school audits were issued. City of Mechanicville – Separation Payments (Saratoga County) … requests for proposals, ensure the village received the New York State Office of General Services contract price in …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Accounts Payable Advisory No. 53
… XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersSUNY Bulletin No. SU-324
… who are members of United University Professions (UUP) in Bargaining Unit 08 will be eligible for the new deduction … for enrollments, cancellations, and/or changes in a biweekly file. Agency update access is not available for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesRestrictions – State Police Plan
… the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. … employer is not public service and cannot be included in your pensionable earnings. As of July 1, 2019, public …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsKeene Central School District – Claims Processing (2015M-299)
… was to examine the District’s claims auditing process for the period July 1, 2014 through August 31, 2015. … Background The Keene Central School District is located in the Towns of Keene and Jay in Essex County. The District, … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.9 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299