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Accounting and Budgeting for Shared Sales Tax Revenues
highlights accounting and budgeting changes for counties who share their own sales tax revenues with other local governments within their boundaries
https://www.osc.ny.gov/files/local-government/publications/pdf/sharedsalestaxrev.pdfImproved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements
The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.
https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdfNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced … schemes. A joint investigation was conducted by the Orange County District Attorney’s Office, the Office of the New York State Comptroller, the Orange County Sheriff’s Office, and the Orange County White …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsXI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… Article 15-A of the Executive Law, signed into law on July 19, 1988, authorized the creation of an Office … Article 15A of the Executive Law signed into law on July 19 1988 authorized the creation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… For over 50 years, ANIBIC has provided a broad range of services to people with special needs, from ages five … as well as two day habilitation programs, recreational and family support services, Medicaid and Non-Medicaid Service … and documentation of program costs and make certain all costs reported are business related. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedWorld Trade Center Presumption – Basic Plan with Increased-Take-Home-Pay (ITHP)
Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 370a 371a and 375 World Trade Center Presumption
https://www.osc.ny.gov/retirement/publications/1511/world-trade-center-presumptionNew York City Budget Balanced But Economic Risks Have Grown
… not be overlooked,” DiNapoli said. “The city boosted its reserves in FY 2020, a practice it should continue given … maintaining the stabilization reserve at $250 million. If unneeded, these resources could contribute to a year-end … , or go to: https://www.osc.state.ny.us/osdc/rpt4-2020.pdf Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownOpinion 94-11
… FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN … may not expend district funds in connection with a celebration of the district fire department's anniversary. … funds pursuant to Town Law, §176-d if the anniversary celebration of the fire department consists of a dinner and …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 90-13
… pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your … a planned New York State Department of Transportation (DOT) road renovation project. You have informed us that DOT would incorporate the work required for the sewer project …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 92-28
… of proceeds to a public library); (payment of interest for notes issued for library taxes) LIBRARIES -- Finances (issuance and … notes) -- Investments (interest earned on) -- Taxes (time for payment over by school district) SCHOOL DISTRICTS -- … school district public library in connection with moneys for the support of the library …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 97-21
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual financial reports) … Duties (receipt of annual financial reports from public libraries) EDUCATION LAW, §263; GENERAL MUNICIPAL LAW, … of the Education Law does not operate to relieve public libraries from the requirement that annual financial reports …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 2000-3
… special district final orders with State Comptroller) TOWN LAW, §§194, 195, 209-f, 209-g: A town clerk must cause to be … a district pursuant to articles 12 or 12-A of the Town Law, irrespective of whether the establishment or extension … or extension of a town special district under Town Law, article 12 is required to be filed with the Office of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Employer Education Seminars
… NYSLRS employers can schedule training seminars for benefit and reporting staff who work …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsVI.1.A Budgetary Chartstrings – VI. Budgets
… Chartstrings include: Business Unit, Department, Program, Fund, Account and Budget Reference. Example of a chartfield … Type – Budgetary Basis Range General 10000-19999 Special Revenue 20000-24999 Special Revenue - Federal 25000-29999 … Assets 10000-19999 Liabilities/Fund Balance 20000-29999 Income Statement Revenue & Other Financing Sources …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… State Finance Law (SFL) §107. For full instructions, see Chapter XIV, Section 4.C – Bank Account Reporting and … Section 10.G - Cash Advance Shortages and Overages of this Chapter. Reports resulting from an investigation of missing … the date of issuance, must follow the guidance provided in Chapter XIV, Section 1 - Outstanding Check Outreach and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… SECTION OVERVIEW AND POLICY The purpose of this section is to provide agencies with guidance related to required employee information for all New York State … the correct employee identification number (also referred to as the employee’s N number) in the proper format. For any …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsPlacement Agent Ban
… Signed into law on August 21, 2018 as Chapter 203 of the Laws of 2018 – A.3137 (Abbate) / S.4761 (Golden) – … bans the use of placement agents, paid intermediaries and registered lobbyists in obtaining investments with the Common Retirement Fund. … Codifies the current OSC policy which bans the use of placement agents …
https://www.osc.ny.gov/legislation/placement-agent-banTuition Assistance Program – New York College of Health Professions
… Oriental Medicine, Advanced Asian Bodywork, and Massage Therapy. For the 2016-2017 academic year, the school enrolled …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsSelected Aspects of Incident Intake and Investigation
… Purpose To determine whether the Justice Center for the Protection of … People With Special Needs (Center) met its responsibility to operate a hotline, establish a database of reported … To determine whether the Justice Center for the Protection of …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationExamination of Unemployment Insurance Willful Overpayments
… Purpose The objective of our examination was to determine whether NYDOL properly assessed penalties in … that resulted from claimants’ willful misrepresentations to obtain benefits. Background UI benefits are temporary … willful when claimants knowingly misrepresent information to obtain UI benefits. New York State Labor Law § 594 and 42 …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpayments