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Village of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… August 2019. Background The Village of Herkimer (Village) is located in the Town of Herkimer in Herkimer County and … of the Towns of Herkimer and German Flatts. The Village is governed by an elected Village Board composed of a Mayor …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… New York State Comptroller Thomas P. DiNapoli and New York State Attorney General Eric T. Schneiderman today announced the indictment of New York City Council Member Ruben Wills for allegedly pocketing both public campaign funds and charitable grant money for personal benefit. Mr. Wills …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… had an incorrect ownership or residential percentage used in calculating the exemption. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Retirees Contribute to New York State's Economy
… and beneficiaries lived in NY and were responsible for $18.2 billion in economic activity. Click on a region or … York State During 2020 NYSLRS retirees were responsible for $152 billion in economic activity in New York State …
https://www.osc.ny.gov/retirement/retirees/retirees-contribute-new-york-states-economyXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… statements for the State of New York are prepared in conformity with generally accepted accounting principles … The procedures listed below have been developed in order to ensure a smooth transition when implementing a … issues involved as well as what information is required in order to comply. As part of the accounting issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsOpinion 90-57
… -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award … award program) -- Villages (authority and procedure to establish service award program) FIRE PROTECTION DISTRICTS … -- Service Award Program (authority and procedure to establish for village fire department) REFERENDUM -- …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 91-30
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract … board member who is employed as a sales representative for a corporation which holds State and county contracts and … board member who is employed as a sales representative for a corporation which holds State and county contracts …
https://www.osc.ny.gov/legal-opinions/opinion-91-30DiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… Increasingly, counties across New York state are providing emergency medical services (EMS), amid a drop in EMS workers and inadequate funding, but more state action … medical services can be a matter of life or death, and New Yorkers rightly expect to receive timely help when …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesState Agencies Bulletin No. 2297
… Checks . Checks issued to eligible employees who are now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. … Reversal and Exchange mailbox at the same time as the Stop Payment Request. If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2297-january-1-2025-salary-increases-executive-law-section-169-commissionersState Agencies Bulletin No. 2344
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the April 2025 Longevity Payment for Long-Term Seasonal Employees for employees in positions represented by … Information: The Long-Term Seasonal Longevity Payment is included as salary for retirement purposes and must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employeesDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total … State Comptroller Thomas P. DiNapoli. “The stakes are high for New York if the cuts being discussed in Washington … focus on efficient service delivery and develop a strategy for how to contend with federal changes. The final budget had …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… 3 - Refund of Appropriation/AP Adjustment Vouchers of this Guide for further information. There are two main reasons for … U.S. Treasury of this Chapter. For instances where account code 36121 (Redeposit/Recovery Fed Pymnts) must be used, if …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsTown of Carroll - Audit Follow Up (2013M-221-F)
… elected Town Board (Board) which consists of a Supervisor and four council members. General fund appropriations for the 2013 fiscal year totaled $555,463 and were funded primarily with real property taxes and State aid. Results of Review Based on our limited …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… Fire District’s (District) progress, as of September 2024, in implementing our recommendations in the audit report released in September 2021. Background The District is located in … Fire Districts District progress as of September 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… New Yorkers, or 13.9% of the state’s population, lived in poverty in 2021, compared to 12.8% of all Americans, according to the first in a series of reports released today by State Comptroller … million New Yorkers or 139 of the states population lived in poverty in 2021 compared to 128 of all Americans according …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsNorth Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… – pdf] Purpose of Review The purpose of our review was to assess the North Amityville Fire Company’s (Company) progress, as of June 2024, in implementing our recommendations in the audit report released in April 2023. Background The … The purpose of our review was to assess the North Amityville Fire Companys Company progress …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fNYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… New York State Comptroller Thomas P. DiNapoli today wrote to President Biden in support of his planned veto of a … that allows managers of retirement funds that are subject to the Employee Retirement Income Security Act to consider environmental, social and governance (ESG) risks …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… properly assess the physical and mental health of youth at intake as physical altercations, illegal drug use, and … criminal responsibility to 18, to help ensure that youth who commit non-violent crimes were given age-appropriate … were adequately maintained and in functioning condition. Recommendations DiNapoli’s audit recommended that OCFS …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… the implementation status of the four recommendations made in our initial audit report, Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Report … the implementation status of four recommendations made in our initial audit report Improper Payments for Recipients …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationIX.2.B Terminology – IX. Federal Grants
… Assistance Listing Number (ALN) is a unique five-digit number that identifies federal grants … Automated Standard Application for Payments (ASAP) is an electronic payment and information system developed in … flow of federal funds to the state. Once an ASAP account is established, the federal agency can increase or decrease …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminology