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State Agencies Bulletin No. 332
… users who create or run queries Effective Date 08/19/2002 Parent Tables with the Added Tables in QRY1 Users must have access to the parent table in order to have access to the added table. Parent Table Added Table Query Name Employment Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tablesOpinion 88-4
… and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL FUNDS -- Appropriations … recognition of municipal service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE … appropriate refreshments served to trainees at a foster parent training session are incidental to the foster parent …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, … Piseco Common School District District officials invested in accordance with statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Opinion 88-75
… Services (contract with city attorney's profit corporation law firm) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(b), … who is an officer, employee, director or shareholder of a law firm which is a profit corporation and which represents … Municipal Law, §802 are applicable. You ask whether your law firm may represent a city in complex litigation under the …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Town of Greenville – Tax Collector (2020M-81)
… manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. … 4, 2019. Key Recommendations Remit amounts collected to the Town Supervisor and County Treasurer in accordance … received, and ensure that all collections are remitted to appropriate parties. Retain all supporting documentation …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81XVI.3.E The Reporting Entity – XVI. Financial Reporting
… Entity Process and Document Preparation: BACKGROUND New York State is involved in providing a full range of services to its citizens. Many of these services are … the use of a conceptual framework to determine New York State's reporting entity. CRITERIA FOR ENTITY …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityXII.8.G Payment Methods – XII. Expenditures
… OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing … Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsTown of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132DiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… York's per capita deficit of $2,070. New Mexico fared the best, with a per capita surplus of almost $9,700. Individual …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… totaling approximately $463,000 were listed as reserve funds even though the board could not provide evidence that …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsMedicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … covered the period from April 2021 through September 2021, and certain claims going back to March 2016. About the … for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021Coeymans Hollow Fire District – Board Oversight (2021M-211)
… (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and … Hollow Volunteer Fire Corporation (Company) was adequate in addressing what periodic financial reports the Company had …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211XII.8 Overview – XII. Expenditures
… Payable module in the Statewide Financial System (SFS) to (a) pay vendors that provided goods or services to New York State, or (b) refund New York State vendors or … Unit creates and approves a voucher. The voucher is routed to the Office of the State Comptroller (OSC) for audit. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewDiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… in mid-July and will provide a more accurate regional picture of sales tax collections during the second quarter …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020DiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… New York’s municipalities collected nearly $17 billion in sales tax revenue in 2019, representing 9.7 percent of all local government revenue, according to a comprehensive report on local sales tax released today by State Comptroller DiNapoli. Every … New Yorks municipalities collected nearly $17 billion in sales tax revenue in 2019 representing 97 percent of all …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsMedicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… to the providers. The audit covered the period from October 2021 through March 2022 and certain claims going back … computer system processes claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the 6-month period ended March 31, …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022State Agencies Bulletin No. 2287
… Purpose: The purpose of this bulletin is to inform agencies of new functionality allowing employees to enroll in direct deposit and update their direct deposit and bank account options in New York State Payroll Online … The purpose of this bulletin is to inform agencies of new functionality allowing employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… Cizik stole over $50,000 in pension benefits. Cizik was arrested by agents of the Polk County Sheriff’s Office in … guilty. If convicted, the defendant would face up to 5 to 15 years in state prison. Attorney General Schneiderman and …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overRabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… their assistance in the investigation. Assistant District Attorneys Eleonora B. Rivkin and Charissa Ilardi, of the … the case under the supervision of Assistant District Attorneys Gregory C. Pavlides, Bureau Chief, and Kristen A. …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… administered by the Department of Financial Services (DFS), supports the establishment of bank and credit union … Services Adrienne A. Harris said , “When I came into DFS three years ago I wanted to ensure that New Yorkers know … approved fifty-seven BDD designations to date. As of 2/10/2025, the Comptroller’s office had deposits totaling …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-new