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Financial Management Practices
… District’s (District) financial management practices in the areas of revenue collection, payroll, procurement, … levied on beneficiaries along the two watersheds. In addition, the District collects permit fees for access … by the Federal Energy Regulatory Commission (FERC) in 2007 for public safety reasons. The District has cut …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… this amount occurred because the Department did not ensure New York’s regulatory structure has kept pace with other states’ …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followOpinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … whether a village board of trustees may use surplus moneys in the village's water fund for sewer or other general … refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… of New York City Transit performs its responsibilities in an effective and efficient manner. Specifically, we … administrative tribunal established by State legislation in July 1985 to provide a forum for processing and … contributes to collection difficulties. For example, in our sample of 150 uncollected fines, 60 (or 40 percent) …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesOpinion 2002-9
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … to private individuals who voluntarily assist the town in coordinating volunteers from not-for-profit organizations in providing services in connection with the town's recycling …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9New York State Comptroller Thomas P. DiNapoli Statement on State Budget
… individuals and families who have not shared equally in the state's economic prosperity. The details of the budget came together late in the process and outside the public's view, so more … expects to finish our analysis of the enacted budget in the coming weeks." … This budget reflects stronger …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetAffordable Home Ownership Development Program
… grant monies to existing and prospective homeowners in compliance with Program criteria. Our audit covers the … assets of recipients must be below the limits stipulated in the contracts between the Corporation and the various … on several factors, including the value of the property in question and family size of the Program beneficiary. In …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programOmnibus Procurement Amendments
… (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor … Text Status … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsOmnibus Technical Procurement Amendments
… (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor … Text Status … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. … made annual remittances in February, which kept the money from being productively used or invested to earn additional … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… did not file their data in time to receive a FSMS score, a date that is at least three months past their … population over 33,000, has not filed in time to receive a score since 2013. “The number of municipalities that have … 2023, did not file in time to be scored in 2022 and had a score in 2021 that was just under the threshold to receive a …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesArchived: Legislative Session 2017–2018
… conflicts of interest by state officers and employees in state procurements, prohibiting conflicts of interest by state authority board members, officers and employees in authority procurements, requiring certification by state … proposing amendments to article 7 of the constitution, in relation to authorization of debt to respond to acts of …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Archived: Legislative Session 2019–2020
… 2020 – Signed into law on August 24, 2020 as Chapter 157 of the Laws of 2020 – A.10492 Rules (Thiele) / S.8417 Krueger – Provides … expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Archived: Legislative Session 2015 –2016
… / S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication … – Establishes uniform requirements for all funds in which tax check-off monies are deposited and requires … (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is permitted to hold in …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Archived: Legislative Session 2021–2022
… the New York State Teachers' Retirement System (TRS) is in service to the full retirement age. Abandoned Property – … State residency requirement for designated beneficiaries in the New York ABLE program. Investment Standards – Signed … – Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… nearly all cash disbursed under federal programs listed in the Assistance Listing Number (ALN) (formerly CFDA) is … are subject to the cash management requirements detailed in the CMIA statute INCLUDING the interest provisions. … nearly all cash disbursed under federal programs listed in the Catalog of Federal Domestic Assistance CFDA is subject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaStreet Construction-Related Permits (Follow-Up)
… of implementation of the nine recommendations included in our initial audit report, Street Construction-Related … environmentally responsible movement of people and goods in the City of New York and to maintain and enhance the … and reviews appropriate fees for both online and in-person applications. There is a central permit office in …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followArchived: Legislative Session 2023–2024
… Introduced Examination of Sealed Records – S.9729 (Hoylman-Sigal) – Relates to the examination of certain sealed records by the New York … choice tuition savings program. Expedited Payments of Unclaimed Funds – Signed as Chapter 498 of the Laws of 2024, …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Comptroller DiNapoli's Legislative Program
… District Program – S.8357 (Sanders) - Allows a bank, in the discretion of the comptroller and the commissioner of … and finance, to arrange for the redeposit of moneys, in whole or in part, through a deposit placement program. Community Bank …
https://www.osc.ny.gov/legislationNew GASB Standards
… Contract Reviews and Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain Criteria (Video) Office of the State Comptroller Guide to Financial …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standards