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Savings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savings2022 Women’s History Month Celebration
… New York ranked 11th best among the states (including Puerto Rico and the District of Columbia) in terms of the dollar …
https://www.osc.ny.gov/events/2022-womens-history-monthState Agencies Bulletin No. 1394
… employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position … the employee’s record was not updated: 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/1394-april-2015-security-performance-advances-and-pre-shift-briefing-updatesContractors or Consultants – Membership and Enrollment
… or independent contractor services. To determine if a person you hired is an employee or an independent contractor, … chief fiscal officer or chief executive officer (CEO). You can designate an alternate CFO by: Completing a Designation …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsXII.5.D Selecting the Appropriate Location – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, agencies … that Location is no longer synonymous with payment method, and as a result, agencies can no longer rely on the default location. Instead, they must review and pick an appropriate Location for each transaction, as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationAccounts Payable Advisory No. 68
… agencies must follow when procuring and paying for moving services from the Office of General Services’ centralized contracts. The moving services … agencies must follow when procuring and paying for moving services from the Office of General Services centralized …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesMonitoring of Select Programs
… and CSE programs. For the 4 years of our audit period, only in 2017-18 did NYSOFA perform on-site evaluations for …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsTown of Tyrone – Financial Management (2014M-343)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management for the period January 1, … The purpose of our audit was to review the Boards financial …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 … developing estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Adequacy of 2021 Budgets - Essex County (S9-21-9)
… evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 … developing estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… counties, cities, towns and villages across the State. Jefferson County (County) is one of the local governments …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … County (County) is one of the local governments included in our review. The County is located in the Finger Lakes …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Local Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see … government. File local government data with the Office of the State Comptroller. Access Local Government Data Sets …
https://www.osc.ny.gov/local-government/dataDiNapoli Releases Executive Budget Report
… reserves and strengthen the state’s rainy-day reserves should be supported. At the same time, there are several … transparency and accountability of current debt practices. I urge lawmakers to reject these proposals.” DiNapoli’s … DiNapoli recently issued a report highlighting how caps and other debt restrictions set in statute have not …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportOpinion 93-28
… ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways may be expended only in … in part, that: The moneys levied and collected for the repair and improvement of highways, . . . the moneys received … §113 or Highway Law, §285-a] shall be expended for the repair and improvement of such highways . . . at such places …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … the annual budget and multiyear financial and capital plans and establishing financial policies, such as those for … adopt comprehensive written multiyear financial or capital plans that could have assisted it and officials in developing …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Comptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… personal expenditures. As alleged in the complaint, not only did Thomas falsely report money he took as …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardCongregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in its senior centers. Our audit covered … March 7, 2017. Background The New York City Department for the Aging (DFTA) is the City agency primarily responsible …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… subleases and vacancies, and the return of demand for residential space are likely to influence conversations over … $6.9 billion in direct revenue in property taxes, real estate transaction taxes, mortgage taxes and commercial rent …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemic