Search
Belfast Central School District – Reserve Funds (2021M-135)
… the Belfast Central School District (District) Board of Education (Board) and District officials properly … fund policy. Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. … whether the Belfast Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Dryden Central School District – Information Technology (2020M-106)
… the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately … IT service providers. In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT Director) failed to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… New York State Comptroller Thomas P. DiNapoli released the … $6.5 billion — if not more — in federal relief, which the New York delegation is working towards, this could result in … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… man who stole $194,000 of retirement benefits paid to his deceased father was sentenced today to five years in prison and ordered to pay full restitution, New York State … of the father. The father and son shared a joint bank account where Ralph’s retirement benefits were electronically …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityOpinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Extensions (prior to effective date of a consolidation) WATER DISTRICTS -- Extension (prior to …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Review Invoices, Purchase Orders and Payments
… Check the status of your recent transactions with New York State by logging … orders emailed directly you. Learn how … Check the status of your recent transactions with New York State by logging …
https://www.osc.ny.gov/state-vendors/portalPublic Welfare – 2023 Financial Condition Report
… Assistance Recipients Increase to Highest Level Since 2015 For SFY 2022-23, the average monthly number of public … in this report includes both Family Assistance (FA) and Safety Net Assistance (SNA). FA provides up to 60 months …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareHazard Mitigation and Coordination
… Objective To determine if New York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, … the Program Hurricane Sandy, or Superstorm Sandy, hit New York City 10 years ago, on October 29, 2012, and in its …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… through May 2023. About the Program DOH administers the New York State Medicaid program. Under federal authorization, the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientXIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… at any time by that agency through the use of the Project Guide in SFS. SFS navigation is as follows: Project Costing > Utilities > Project Guide. The following SFS Coach Training Material is available …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideEarnings Limits
… Overview The earnings included in the calculation of your final average earnings (FAE) , which is used to … 401(a)(17) limits the earnings used in the calculation of pension benefits. The amount is set by federal law and … inflation. Refer to the table below for the maximum amount of earnings that can be used in your FAE calculation. …
https://www.osc.ny.gov/retirement/members/earnings-limitsRetirees Contribute to New York State's Economy
… retirees can count on, pensions boost local economies in good times and bad, helping to build a stronger New York. … 79 percent of NYSLRS retirees and beneficiaries lived in NY and were responsible for $18.2 billion in economic activity. Click on a region or see statewide …
https://www.osc.ny.gov/retirement/retirees/retirees-contribute-new-york-states-economyEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and … File the delinquent AFRs with our Office within 60 days of the close of the fiscal year. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mAsylum Seeker Spending Report
… Data are available for download below. State Spending The 2025-26 Executive Budget Financial Plan indicates the State … are not yet final. The largest spending is for payments to NYC Health + Hospitals (H+H) to operate Humanitarian … 31, 2025) Note: New York City fiscal year is from July 1 to June 30. * FY 2025 expenses have not yet been …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfState Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdf