Search
Village of Catskill – Financial Condition (2014M-134)
… records which are properly adjusted to reflect correct account balances. Ensure that the required annual financial … report is filed with OSC within 60 days after the close of the fiscal year. Establish written policies and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134CUNY Bulletin No. CU-266
… Questions about this Bulletin may be directed to your Payroll Auditor. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-266-retroactive-salary-rate-increases-cement-masonsCUNY Bulletin No. CU-268
… increases are pursuant to the New York City Comptroller’s Consent Determination dated June 30, 2006. The new rates and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-268-retroactive-salary-rate-increases-elevator-mechanicsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Firemen's Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The … transfers that were made from the Association’s bank accounts to the Le Roy Fire Department’s checking … the Association’s records, the Treasurer has not submitted an annual report to OSC since at least the 2009 fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsCUNY Bulletin No. CU-696
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy-Out Waiver Program are affected. … Program. Employees receive an annual incentive payment in exchange for waiving their City health benefits when other … Actions A listing of employees who elect to participate in the Health Benefits Buy-Out Waiver Program is sent to CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-696-city-university-new-york-cuny-health-benefits-buy-outCost-Saving Ideas: Legal Requirements
… and water improvement districts, including voter approval requirements. Section 6-d details procedures for the … reserve for fire districts, including voter approval requirements. Section 99-g provides an optional, detailed … Sections 101 and 103 provide competitive bidding requirements which must be followed. Section 109-b provides …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Glenham Fire District , Hudson Valley Community College , Town of Kingsbury , Village of Monticello , Pearl River Fire District and the Village of Sleepy Hollow. "In … P DiNapoli today announced his office completed audits of Glenham Fire District Hudson Valley Community College Town …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… has proven her skill and knowledge over her years as our Deputy CIO. I have great confidence that she will continue to … decades, joined the Fund in 2011. DiNapoli appointed her Deputy CIO in Feb. 2015. She has worked in a variety of roles … New York . Track municipal spending, the state's 150,000 contracts, billions in state payments and public authority …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundDiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… made by the Division of the Budget (DOB) in the 30-day amendments to the SFY 2026-27 Executive Budget financial … billion, a decrease of $738.2 million (1.3%) from the opening balance. Major actions taken by DOB at the end of the … Transferring a little over $1 billion into the Rainy Day Reserve Fund, which brings the fund to $8.1 billion; …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26Comptroller DiNapoli Releases School Audits
… employees’ leave was not properly approved and documented on the time records or the central leave record. Lewiston …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… state pension payments via direct deposit into a joint checking account which he shared with the defendants. Stephen’s father … name on the paper checks and deposited them into a joint checking account shared by her, Stephen, and the deceased. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 96-10
… (1977 Opns St Comp No. 77-787, unreported; see Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918 mod on …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… also saves time and energy for procurement staff. The cost of this convenience is the heightened risk of inappropriate spending, such as wasteful or personal … must have both a credit card policy and a system of internal controls in place. Review our best practices …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudDiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… New York State Comptroller Thomas P. DiNapoli made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the … New York State Comptroller Thomas P DiNapoli made the following statement on the first anniversary of the Jan 6 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolOverview – Enhanced Reporting
… Text file) for uploading to Retirement Online . Rev. 2/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overviewOperational Advisory No. 25
Data Quality Advisory
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the existing default ordering …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchAccounts Payable Advisory No. 46
… not contain the required information outlined in Guide to Financial Operations (GFO) Chapter XII, Section 4,F – … reject the invoice. It is a best practice for agencies to notify the vendor within one business day of identifying the improper invoice and direct the vendor to submit a proper invoice with the necessary information. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceBrunswick Central School District - Online Banking (2020M-6)
Determine whether the Board and District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Opinion 90-26
… cost in the bond resolution (11 Opns St Comp, 1955, p 22; 13 Opns St Comp, 1957, p 160; 16 Opns St Comp 1960, p 300; 22 Opns St Comp 1966, pp 581 and 636; 25 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-90-26