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Opinion 92-8
… This opinion represents the views of the Office of the State Comptroller at the time … of the non-federal share ( cf . L 1992, ch 53, §6[a][i], as proposed in S.6753A/A.9153A, referring to ". . . any … in a bank or trust company located and authorized to do business in this State or invested in certain enumerated …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Multiyear Capital Planning
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-040523.pdfMultiyear Capital Planning Webinar Presentation
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-03-02-2022.pdfCybersecurity Month Passwords
Passwords are one of the most critical controls that help to enable a strong cybersecurity posture. Learn how to help strengthen your municipality’s password practices.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-passwords-10-24-22.pdfStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… New York State Comptroller Thomas P. DiNapoli released the following statement today regarding the update to the city's Financial Plan: “Today’s release of New York City’s November Financial Plan update highlights … is expected to continue. Unfortunately, it remains unclear how the city prioritized its choices to minimize the impact …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateDiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… P. DiNapoli announced that Kory O’Hara, 45, formerly the Town Supervisor of Prattsville, pled guilty today to wire fraud in connection … his community and his duty as Town Supervisor by stealing funds that were meant to help the town recover from Hurricane …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… The recently enacted fiscal year 2016-17 state budget … transparency both in process and content. “The creation of a paid family leave program and increases in the state … two fiscal years. The allocations are broadly drafted and do not appear to limit the use of the funds to one-time …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andState Agencies Bulletin No. 1549
… Purpose To notify agencies of the termination of payroll deductions via electronic input … Membership Benefits Program. Questions Questions regarding how employees can set up their new payment method should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offeredVillage of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls … awareness training to all Village employees, including how to recognize and respond to falsified email messages and …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Watertown Fire District – Procurement (2022M-155)
… complete report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire … policy. As a result, the Board and District officials do not have assurance that goods and services are acquired at …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155LGMG - Investing and Protecting Public Funds
LGMG - Investing and Protecting Public Funds
https://www.osc.ny.gov/files/local-government/publications/pdf/investing-and-protecting-public-funds.pdfBuffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… has generated an estimated $9 million investment gain for the New York State Common Retirement Fund, New York State Comptroller Thomas P. DiNapoli announced today. The investment was made through the Fund’s In-State Private … in businesses across the state have returned hundreds of millions of dollars to the state pension fund and created …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundUnified Court System Bulletin No. UCS-312
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … 2022 using Earnings Codes RGS , RGO , RRS , and ADJ . Do not include monies that will be calculated by the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-312-2022-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-346
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … 2024 using Earnings Codes RGS , RGO , RRS , and ADJ . Do not include monies that will be calculated by the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-346-2024-year-end-adjustment-judges-and-justices-unified-courtState Agencies Bulletin No. 2255
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … (based on the NYS Position Number) is equal to 600 and a value exists in both the Equated to Grade field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3Oversight of Construction Management Contracts (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our … a term contract. Furthermore, we found Parks officials do not receive detailed support for payments made under the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followPartial Lump Sum Payment – Regional State Park Police Plan
… benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your retirement benefit is … benefit for at least one year prior to your date of retirement; and Retire with a service retirement benefit … a lump sum payment equal to a specific percentage of the value of your retirement benefit, as shown below. Your Single …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentPartial Lump Sum Payment – En-Con Police Officers Plan
… benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your retirement benefit is … benefit for at least one year prior to your date of retirement; and Retire with a service retirement (not a … a lump sum payment equal to a specific percentage of the value of your retirement benefit, as shown below. Your Single …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… The state agency in charge of the oversight and inspection of 561 state and local … information system lacks the ability to produce reports on how complaints and inmate grievances are resolved and how …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… is one in which a government receives (or gives) value without directly giving (or receiving) equal value in … link between services provided and supporting revenues. The statement describes four categories of nonexchange transaction: Derived tax revenues (for example …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactions