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XII.6.G Paying Debt Service – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers for Debt Service payments. The Office of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceComptroller DiNapoli Releases School Audits
… District and the Mount Morris Central School District . “In an era of limited resources and increased accountability, … developing reasonable budgets and managing fund balance in a responsible manner. Corinth Central School District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… New York State Comptroller Thomas P. DiNapoli testified today … their less diverse peers. When they develop a culture of equity and belonging, companies are better positioned to … Common Retirement Fund (Fund), the third largest public pension fund in the nation. Under his leadership, the Fund …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Comptroller DiNapoli Releases Municipal Audits
… information to monitor the city’s financial condition, and does not know the city’s current financial condition. The …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately … and the Receiver had accumulated approximately $66,000 in taxpayer funds by the end of our audit period as a result …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165V.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of … 32209-32213 TCard/PCard Clearing Accounts 39990-39998 Refund of Appropriation Clearing Accounts 59000-59999 Retainage 58951, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsSelected Payments for Special Items Made to Arden Hill Hospital From January 1, 2011 Through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … Hill’s costs to acquire them. Key Finding We reviewed six claim payments (totaling $227,787) to Stony Brook for special … from Stony Brook for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-arden-hill-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The … based on standard fee schedules. However, Stony Brook is entitled to additional payments for certain special items …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… and adopt realistic water budget estimates. Bill the property owners to whom water lines were extended for any …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Town of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over … October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately … monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… contract, grant, loan, and other financial assistance awards of more than $25,000 be displayed on a searchable, publicly accessible website, usaspending.gov, to give the American public access to information on how their tax dollars are being spent. As a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… and monitor building access accounts and badges used to access District buildings. Accounts and badges that are … did not have an adequate process for granting access to non-employees. Almost half of the active building access … 209 building access accounts and badges. Granted access to 39 individuals participating in continuing education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… fiscal year financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The … year AFRs were prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Town of Java – Tax Collection Remittance (P1-24-21)
… – pdf] Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as … month. The Tax Collector is a separately elected official of the Town and is not governed by the Supervisor. By … in the Supervisor’s response. … Determine whether the Town of Java Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21State Comptroller DiNapoli Statement on City's Preliminary Budget Proposal
… Mayor Bill de Blasio's proposed budget clearly lays out his bold vision, … of the mayor's budget in the coming weeks. … Mayor Bill de Blasios proposed budget clearly lays out his bold vision …
https://www.osc.ny.gov/press/releases/2014/02/state-comptroller-dinapoli-statement-citys-preliminary-budget-proposalState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… and the Legislature deserve credit for adopting a timely budget. Still, it is unfortunate that this year's budget … more transparent. My office will analyze and report on the enacted budget in detail, including its impact on the state's debt and out-year finances. … Governor Cuomo and the …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetOpinion 98-17
… in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification by municipality of employees of a public housing authority) PUBLIC OFFICERS LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Retirement System Membership – Police and Fire Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1512/retirement-system-membershipRetirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1511/retirement-system-membershipRetirement System Membership – Career Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membership