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Child and Dependent Care Credit
… was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department of Taxation and Finance (Department) for tax year 2015 because the … subsidies from the New York State Office of Children and Family Services (OCFS) or the New York City …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditOpinion 2011-1
… the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (serving as staff of not-for-profit corporations) -- Powers and Duties (hiring employees to serve as staff of … development agency lacks authority to hire employees and assign them to serve as the staff of not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… Development District (BDD) and deposited $10 million in public funds to the bank. The BDD program, administered by … Comptroller’s office makes public deposits available to banks and credit unions to open or maintain a bank branch. … state's Banking Development District program helps bring banks where they are desperately needed and invests in their …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newOpinion 92-46
… v Mayor , 83 NY 528; Jones v City of Binghamton , 26 AD2d 710, 271 NYS2d 507, affd 20 NYS 808, 284 NYS2d 702; Lance v …
https://www.osc.ny.gov/legal-opinions/opinion-92-46DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… The recent labor agreement between New York City and the United Federation of Teachers (UFT) removes the … unions, obtaining anticipated health insurance savings and closing future budget gaps, according to an analysis … Thomas P. DiNapoli. “The agreement between the Mayor and the United Federation of Teachers lifts a cloud that has …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsDiNapoli: State Agency Overtime Hits Record $611 Million
… earnings at state agencies rose to a record $611 million in 2013, a nearly 16 percent increase compared to 2012, … State Comptroller Thomas P. DiNapoli. Overtime increased in 2013 for the third straight year. “State employees logged … York’s overtime bill is increasing and needs to be reined in,”DiNapoli said. “State agencies should take a hard look at …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… our audit was to evaluate the City’s financial management and administration of the Community Development Block Grant … The City of Dunkirk is located in Chautauqua County and has a population of approximately 12,600 residents. The City is governed by its Charter and other laws of the State of New York. The Common Council, …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146City of Long Beach – Budget Review (B7-14-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Town of Mamakating – Records and Reports (2015M-164)
… the Town’s recorded and reported financial transactions for the period January 1, 2014 through January 23, 2015. … Town Board. The Town’s 2015 budget appropriations for its four main funds totaled $5.7 million. Key Findings … totaled more than $1.2 million because cash balances for the town-outside-village general and highway funds …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Accounts Payable Advisory No. 51
… : New section to provide guidance to assist agencies in determining whether claims for payment from vendors and state employees are appropriate to pay. Reference : Guide … just, true and correct and therefore appropriate to pay. In addition, Title 2, Chapter 1, Part 6.7 of the NYCRR …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationDiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… Local government sales tax revenue declined by 7.8 percent in August compared to the same period last year, according to … billion for counties and cities, or $111 million less than in August 2019. This drop in revenue is similar to the decline in July of 8.2 percent, …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… to terminate the contract for convenience. While there is no legal prohibition against the use of such a clause, … the period for which the service is to be provided. In short, such a clause provides the vendor with the ability to … over other bidders who based their bids on the full term of the agreement as set forth in the solicitation issued …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Interest State Education Department: Dynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) State Education Department: Upstate Cerebral Palsy - Compliance With the Reimbursable Cost Manual (2014-S-71) …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… Attrition outpaces hiring among New York City’s municipal workforce, which could have an impact on critical city services and programs, according to a report released today by State … Related Report Impact of the Pandemic on New York City’s Municipal Workforce Track state and local government spending …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recession“Piggybacking” Law - Exception to Competitive Bidding
Guidelines for the "Piggybacking" Exception to Competitive Bidding under General Municipal Law § 103 (16)
https://www.osc.ny.gov/files/local-government/publications/pdf/piggybacking-law.pdfStatistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationX.3 Overview – X. Guide to Vendor/Customer Management
… the information to the Vendor Management Unit (VMU). Subsection A of this chapter provides the agency with … issues encountered during the registration process. Subsection B of this chapter provides the agency with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewState Agencies Bulletin No. 911
… request to withhold the April 2009 payments to M/C and other unrepresented employees. Affected Employees … April 1, 2009 three (3) percent general salary increases and the 2009-2010 performance advances and longevity payments are to be withheld from M/C and other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/911-withholding-april-2009-performance-advance-longevity-payment-salaryCohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if District … officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Statement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… "The President's budget does not prioritize the needs of the middle-class or the most vulnerable among us. The budget, while cutting taxes for the wealthiest … The Presidents budget does not prioritize the needs of the middleclass or the most vulnerable among us …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposal