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II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: … fiscal provisions for accounting for appropriations, state funds, and financial reporting. Sections 8, 8-A and 8-B …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesTown of Pendleton – Capital Projects (2024M-72)
… report – pdf] Audit Objective Determine whether Town of Pendleton (Town) capital projects (projects) were properly … As a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor the status of the projects or communicate the projects’ status to …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72SCAM ALERT
… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertContract Advisory No. 33
… Subject: Department of Labor (DOL) Public Work Contractor Registration Guidance: Pursuant to Labor Law § 220-i, … approval, a contractor’s timely proof of certificate of registration must be provided with the contract documents in … that they must ensure that subcontractors also meet the registration requirements before commencing work on a covered …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryCity of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… more than one half inch in height and secured mats at the main entrance. 25 components at the City Court, such as …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… counters with a portion at an accessible height and signs at interior offices with raised lettering and Braille. Seven components at the Community Center, such as signs identifying accessible parking spaces and stall doors … closers. Four components at the Town Court, such as signs identifying accessible parking mounted at the proper …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments that operate on a … with state law, DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments … The 2026 property tax levy growth will be capped at 2 for local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Seaford Fire District – Length of Service Award Program (2014M-319)
… our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period … Seaford Fire District Length of Service Award Program 2014M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Town of Pamelia – Financial Management (2015M-276)
… of approximately 3,160. The Town, which is governed by a five-member Town Board, has eight water special … primarily because the Board underestimated revenues by more than 60 percent from 2012 through 2014. The water …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … Company bylaws did not provide guidance for using debit and prepaid cash cards. Key Recommendations Examine bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overState Agencies Bulletin No. 1751
… NYSTRS (7X), and NYSERS (7Y) Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on April 1, 2019, which provides for dollar limitations on benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsAccounts Payable Advisory No. 62
… 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide goods … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to what is being purchased. Additionally, the Scheduled Delivery …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersPortville Central School District - Financial Management (2018M-245)
… annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance totaled … or 4 percentage points. Three reserve funds with combined balances of approximately $1.6 million as of June 30, 2018 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… is an independent public benefit corporation established in 1971 to further economic development in Saratoga County. It is governed by a Board which comprises …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTown of East Greenbush – Justice Court Operations (2016M-60)
… 1, 2014 through June 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Opinion 99-13
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … higher building permit fee for structures that would have no heat and would be used on a seasonal basis than for … Clarkstown , 80 AD2d 846, 444 NYS2d 670; 1986 Opns St Comp No. 86-42, p 69; see also Executive Law, §381[2]). "Exact …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 89-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased … Concerning the disposition of an unclaimed paycheck of a deceased county employee who …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Agencies Bulletin No. 271
… provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel, Retro … To provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel Retro …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… inaccessible entrances and restrooms, obstacles on access trails and paths, and limited parking for people with … inaccessible entrances and restrooms obstacles on access trails and paths and limited parking for people with …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesContact Us
… throughout the process by entering the Claim ID referenced in your confirmation email. Note that our call center … any more information about your claim than what’s included in your status or correspondence from us, and cannot provide … The Claim ID is referenced at the top of the email and in the upper right-hand corner of the letter. Use your Claim …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-us