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State Comptroller DiNapoli Releases Municipal Audits
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire … treasurer or auditors are unable to verify whether all hall rental receipts were collected and deposited in a district bank account. City of Hornell – Foreign Fire Insurance Funds (Steuben …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-8
… Public Authorities Law, §361 1 ). Failure of the owner to contest the liability in the manner and time specified in the …
https://www.osc.ny.gov/legal-opinions/opinion-96-8DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… percent), Ilion (96.0 percent), Ellenville (92.1 percent), Spring Valley (91.4 percent), Potsdam (86.6 percent) and Liberty … in 2017 and 96.3 percent in 2018. The village of Spring Valley in Rockland County levied 76.1 percent of its CTL in …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsComptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … and 2012-13, as required by the by-laws. City of Rye – Boat Basin Fund (Westchester County) The city’s boat basin operations are generally operating efficiently. …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsSocial Media Use Policy
… users on our social media sites are those of the users and do not necessarily reflect OSC views or opinions. Comments … agree not to post any content that contains: Comments that do not contribute to the topic of conversation. Information … users on our social media sites are those of the users and do not necessarily reflect the views or opinions of the Office …
https://www.osc.ny.gov/help/social-media-use-policyDiNapoli: New York Jobs Top 9 Million, New Statewide High
… its highest employment level ever of more than 9 million jobs in 2014, after adding 538,000 jobs since 2009, according to a report released today by … with New York City gaining three out of four new statewide jobs from 2009 to 2014, while four upstate regions lost jobs, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highState Agencies Bulletin No. 1198
… mailbox. Please visit the Payroll Enhancement Program Web page at the OSC Internet site …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… today by U.S. District Judge Cathy Seibel to 77 months in prison for wire fraud, subscription to false tax returns, … dereliction of duty has led him to the appropriate place: prison. He will also be ordered to make full restitution. I … taxes. Now, Michael Klein has been sentenced to a lengthy prison term for his crimes.” According to documents filed in …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… audit report, Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Report 2021-S-16 ). About the Program DOH … audit report Medicaid Program Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare Report 2021S16 …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… patients are at greater risk when their parents and family members are kept in the dark,” said DiNapoli. … persons’ access to records relating to incidents involving family members residing in facilities operated, licensed or … work, auditors also sought information from the Justice Center for the Protection of People with Special Needs …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… listed the restaurant’s corporate address, 352 Park Avenue in Manhattan, on the disclosure as the place of …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… by 10 percent overall in 2020, or $1.8 billion, compared to the previous year, according to a report issued today by State Comptroller Thomas P. … tax collections fell 6 percent statewide in 2009 compared to 2008. New York City’s sales tax collections were impacted …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020New York’s Paid Family Leave Program
… certain State employees to bond with a newborn, adopted or foster child. The State’s parental leave policy builds on … with a serious health condition; bonding with a newborn, or newly adopted or foster child; or assisting a family member deployed abroad … for certain State employees to bond with a newborn adopted or foster child …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … of Charlton – Internal Controls Overbilled Receivables for Water Operations (Saratoga County) In 2013, the board … segregated and compensating controls were not established. For example, the water clerk is responsible for billing, …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Accounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfInstructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfAccounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdfDiNapoli Releases Analysis of Enacted State Budget
… the positive, this year's enacted state budget tackles the tax changes from Washington and gives private-sector workers … moving forward including the ongoing impact of federal tax and budget actions." After the first eight months of the last fiscal year, personal income tax (PIT) collections were 3.1 percent below the previous …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetState Contract and Payment Actions in September
… with New England Interstate Water Pollution Control Commission for the Source Water Assessment and Protection … Preservation $2 million with Edward Hulme, Inc. for exterior rehabilitation of the Red House Administration …
https://www.osc.ny.gov/press/releases/2018/11/state-contract-and-payment-actions-septemberState Contract and Payment Actions in June
… In June, the Office of the State Comptroller approved 896 contracts … Comptroller’s review and approval of contracts related to the COVID-19 crisis until August 6, 2020. At the … the State Fiscal Year 2020-21 Enacted State Budget. City University of New York $3.1 million with Corporate Counseling …
https://www.osc.ny.gov/press/releases/2020/07/state-contract-and-payment-actions-june