Search
Contract Advisory No. 22
… Subject: Closing Contracts in the Statewide Financial System (SFS) … Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial System (SFS). … Agencies should make every effort to facilitate the closing of aged contracts, including making final payments …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemVendor File Advisory No. 13
… Subject: Registering a disregarded entity in the Statewide Vendor File. Guidance: Effective immediately, … should register a disregarded entity using the Office of the State Comptroller’s Disregarded Entity Registration … Request Form and the Internal Revenue Service W-9 Form . For more information, please refer to the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/13-disregarded-entity-vendor-registrationXII.10 Overview – XII. Expenditures
… Units with guidance on special circumstances related to expenditures, such as: Lapsing and year-end procedures for … Reporting the theft, loss or misuse of State assets Guide to Financial Operations REV. 12/30/2019 …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… Federal funding is received by New York State through grants for a range of purposes, … and human services programs. Federal Disbursements in New York State Budget by Function, SFY 2026 Note: Figures … entities. Federal Allocations of Major Grants in the New York State Budget, Select Years (dollars in thousands) …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsHousing Assistance – Federal Funding and New York
… Figure 1 – Major Federal Housing Assistance Programs, 2026 Program Subsidized Units Residents Average Monthly Hud … Figure 2 – Individuals Receiving Housing Assistance, 2026 Source: HUD, Picture of Subsidized Households Figure 2 … 1,915 1,098 1,303 Kings County 118,585 27,829 75,876 Lewis County 348 74 0Data not available Livingston County 446 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceIX.12 Overview – IX. Federal Grants
… Guide to Financial Operations REV. 03/31/2025 …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… Tonight our nation mourns the passing of US Supreme Court Justice Ruth Bader Ginsburg …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgTravel Advisory No. 6
… Subject : Updated Travel Form – AC 132S Guidance : The form AC 132-S … Report of Travel Expense and Claim for Payment has been updated to include the new mandatory fields required on the … Updated Travel Form AC 132S …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/6-updated-travel-form-ac-132s-employee-report-travel-expense-and-claim-paymentOne-Year FAS – Career Plan
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … preceding retirement. The following types of payments are not considered regular compensation and, in most cases, …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … preceding retirement. The following types of payments are not considered regular compensation and, in most cases, …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … preceding retirement. The following types of payments are not considered regular compensation and, in most cases, …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … preceding retirement. The following types of payments are not considered regular compensation and, in most cases, …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county displays a … Most counties in New York State share some portion of their local sales tax …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateLocal Road Conditions in New York State
… Office of the New York State Comptroller in January 2022, Locally Owned Roads by the Numbers , discussed spending on … over 25,500 lane-miles, or about 13 percent of the 192,500 locally owned lane-miles in New York State – a percentage …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… properly billed, collected, and disbursed taxes, fees and penalties. Key Findings The former Receiver, who resigned … did not properly bill, collect or disburse taxes, fees and penalties. The Board did not correct deficiencies noted in … not being billed, unaccounted for money, and unassessed penalties on late payments. The Receiver did not create sewer …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… (CBA). The Board and officials did not properly monitor to ensure the annual report filed with the New York State … of the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active projects. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalTown of Frankfort – Justice Court Operations (2022M-16)
… $24,366 were not deposited timely. Also, while remittances to the Town Supervisor agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were … filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Town of Webb Union Free School District – Financial Management (2022M-53)
… fund balance and invalid encumbrances are added back to surplus fund balance, surplus fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding … fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Dryden Central School District – Information Technology (2020M-106)
… and District officials adequately safeguarded personal, private and sensitive information (PPSI) from abuse or loss. … and District officials adequately safeguarded personal private and sensitive information PPSI from abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106