Search
Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… a diligent and thorough manner. When a local government or school district has a strong claims auditing process, the … that a careful review of claims will occur before public funds are disbursed. As the old saying goes, "the buck … confidence in the operations of their local government or school district. Allocating resources to improve the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionState Comptroller DiNapoli Releases Municipal Audits
… was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming County) The payments town officials made to not-for-profit organizations were not always for appropriate …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Releases Municipal Audits
… Delhi – Pool Project Donations and Disbursements (Delaware County) The board did not properly manage pool project … of Little Valley – Capital Project Management (Cattaraugus County) The board properly planned the waste water treatment …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsTown of Norwich – Justice Court (S9-14-3)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… the New York City Mayor’s 2024 State of the City address: “Public safety, affordability, and economic growth must guide future investments for New York, but the city is facing serious challenges, including unsustainable … Tools Review of the Financial Plan of the City of New York NYC's Shifting Population: The Latest Statistics Residential …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… to last year when inflation was more than twice as high and New York City’s taxable sales were surging,” DiNapoli … remain cautious in their sales tax revenue projections for 2024.” In January 2024: New York City’s collections … reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. Table …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… outside the city experiencing year-over-year declines for the month. It is imperative that local government … of 5.7%, or $40.7 million, from a year earlier. County and city collections in the rest of the state totaled $805 … reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. Table …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… Local sales tax collections in New York state grew by 3% in July compared … million compared to the same time last year. “Local sales tax growth in July continued at a moderate pace, similar to … had the largest decline at 12.1%. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… local officials better estimate this source of revenue.” For October 2023, compared with October 2022: New York City’s … reported sales by vendors. The next quarterly numbers (for October to December) will be available in January. Table …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… the end of the third quarter of State Fiscal Year 2024-25. For the three-month period ending Dec. 31, 2024, Fund … uncertainty in the months ahead with the potential for tariffs and geopolitical issues raising concerns even as … and real assets at 13.93%, and credit, absolute return strategies, and opportunistic alternatives at 8.39%. The …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterUnderstanding Your NYSLRS Membership
… Whether you’ve just joined NYSLRS or have been a member for years, it’s important to understand how your membership …
https://www.osc.ny.gov/retirement/members/understanding-your-nyslrs-membershipState Agencies Bulletin No. 1156
… 50101 PS Object Codes crosswalk, see Payroll Bulletin 1090 Account Code: CAS - Last 5 digits are CAS object code SFS - Last 5 digits are SFS account code (formerly CAS object code) CSL: CAS – 8-digit … CAS Program) will no longer be available in queries. The account code string as previously seen in PayServ will still …
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
… Manager Program and uphold its role as a pathway to growth for smaller and diverse investment managers.” The Fund’s … DiNapoli’s office as a senior investment officer for the Emerging Manager Program in 2020. With the Fund, he … that improved brand recognition and enhanced returns for the largest and most sophisticated asset managers. …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorOpinion 99-15
… behalf of a county, city, town, village or school district for municipal or school district purposes" (Real Property Tax … needed to be raised by a village by real property taxation for all village purposes must be levied against all … to the extent that the State Legislature has provided for exemption from taxation (see, e.g., 1981 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 95-11
… 110, 397 NYS2d 814; Direen Operating Corp. v State Tax Commission , 46 AD2d 191, 361 NYS2d 736). Therefore, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 88-42
… entitled is obligated to refund such moneys to the county for the benefit of the municipality entitled thereto. A … were entitled were obligated to refund the excess amounts for the benefit of the municipalities that received less than … concluded, however, that there was no statutory authority for the municipalities which received the excess moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 91-25
… to salary increments or steps based on longevity and to holiday pay); (employment restrictions) GENERAL MUNICIPAL … to longevity salary increments or steps, but not to holiday pay. A firefighter receiving payments pursuant to … 207-a on municipalities and fire districts (see 1977 NYS Legislative Annual, p 336). The legislative history …
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
… with State resources, directly or indirectly, to a public authority, bank trustee or other municipal issuer. … than 97 percent of State-Funded debt has been issued by public authorities without voter approval. In SFY 2020-21, …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Policy References: Governmental Accounting Standards Board Statement No. 83 (GASBS 83) – …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligations