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Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… deliberate claims auditing process also builds taxpayer confidence in the operations of their local government or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… the state is $840. “Fighting refund fraud is an ongoing battle as people find new ways to cheat the system,” DiNapoli …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Town of Norwich – Justice Court (S9-14-3)
… the Court operated with one Justice, James Fox, and two part-time Court clerks. According to the Court’s System, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… totaled $1.67 billion, up $26.8 million from the same time last year. “February’s local sales tax collections grew at a … is imperative that local government officials take these results into consideration as they make budgetary decisions.” … Local sales tax collections in New York state increased by 16 in February compared to the same month in 2023 according …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… -0.14%. “Although 2024 was generally positive, markets fell in December. Investors will face continued uncertainty …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterState Agencies Bulletin No. 1156
… CAS Project code SFS - data not longer received Approp Auth Cd: CAS: 3-digit CAS Budget Authority Year Code SFS - data no longer received Segr Auth Cd: CAS: 3-digit CAS Budget Authority Year Code SFS - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideNY State Comptroller Announces Appointment of Emerging Managers Director
… This year’s conference will be held on Friday, Feb. 16, 2024, in Albany. Prior to becoming the Program’s Interim …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorOpinion 95-11
… it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland … 207-m, so long as that word may be given a distinct meaning. The terms "permanent", "temporary" and "provisional" …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 91-25
… pursuant to General Municipal Law, §207-a(2) is entitled under the statute to holiday pay and to salary increments or … pay to a paid firefighter who is disabled as a result of injury or sickness incurred or resulting from the performance … continue to pay the difference between the amount received under such allowance or pension and the amount of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-25NYS Payroll Online Customer Satisfaction Survey
… payroll information, contact your agency coordinator . For technical issues, see our Troubleshooting Guide or …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyDebt – 2022 Financial Condition Report
… $61.9 billion of State-Supported debt, as defined in State law, an increase of 20.8 percent since SFY 2017-18. $70 …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Statement No. 83 (GASBS 83) – Certain Asset Retirement Obligations ASSET RETIREMENT OBLIGATION DEFINITION An asset … scope: Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations resulting … reference (if the external obligating event is a law or regulation) Asset’s remaining useful life Estimated ARO …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsOpinion 89-21
… of one town may maintain and repair a portion of the road located in the other town pursuant to an agreement with … one town may undertake repairs on the portion of the road in the other town without the consent of the other … town line road; and former Highway Law, §97 [added L. 1890 c. 568], highway on line between two towns divided into …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 89-4
… of any of them) which in the ordinary course of its business maintains security accounts for its customers and is …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and separate … for the 2013 fiscal year. Key Findings The Board generally does not provide adequate oversight of District financial … the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mContract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department or …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… and corporate governance reforms, following two mass casualty 737 MAX crashes and the subsequent grounding of the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlement