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State Comptroller DiNapoli Releases Audits
… The division awarded SICG funding to qualified recipients in accordance with its requirements. The division assessed … auditors did identify certain process deficiencies in the areas of monitoring and documentation. Port Authority … property, but the AI is obsolete, having been last updated in October 1990. Auditors also found the AI does not reflect …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… certifications, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. "The state … 2017. Auditors used foster care population data provided by OCFS to select a sample of six counties (Erie, Ontario, … Register of Child Abuse and Maltreatment checks requested by the county were done, and also lacked a required medical …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightDiNapoli: Potsdam Audit Finds Missing Court Funds
… The former justice court clerk in the town of Potsdam was arrested for embezzling $117,000 after an … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 2000-20
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (membership in volunteer firefighters … thereby and that the fire district will receive sufficient benefits in furtherance of its statutory purposes to … museum. According to the information accompanying your inquiry, the museum is a non-profit organization, which …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 93-30
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties … LAW, §500-c; COUNTY LAW, §657-a: If, after an individual is arraigned by the village justice court and committed by …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Requirements and Procedures for “Abandoned Property Location Services”
If you are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been contacted by someone who claims they
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/aplsp-requirements-and-procedures.pdfDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… State agencies were late more than 77 percent of the time in approving contracts with not-for-profit providers (NFPs) in 2014, according to a report released today by State Comptroller Thomas P. DiNapoli. The late approvals …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… 31% from two years prior. People from New Jersey account for 60% of these visitors. International Travelers Still … has reclaimed its distinction as the top U.S. destination for travelers from overseas, with more international visitors …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysDue Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… 1, 2025 November 27, 2025 December 27, 2025 January 1, 2026 May 30, 2026 June 29, 2026 April 1, 2026 August 28, 2026 September 27, 2026 July 1, …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaOpinion 94-29
… the opinion. [edited for publication] FEES -- Court Fees (filing fees on appeals on Family Court matters) -- Exemption … or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: … regarding the applicability of the fee provisions of Civil Practice Law and Rules (CPLR), §8022(b) to appeals from …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Review of the Enacted Budget: State Fiscal Year 2021-22
… State Fiscal Year 2021-22 April 2021 PDF Version Message from the Comptroller … Businesses which determine their tax liability using their capital base (rather than net income or fixed dollar minimum … appropriation, regardless of the timing of the initial expenditure. 10 In certain instances, a credit to the …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22DiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… Local sales tax collections for the first two quarters of 2019 grew at a moderate pace compared to the stronger early quarters of 2018, according to a report released today by State … and 7.2 percent over the same periods in 2017. Most of the economic factors that typically explain overall sales …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (2022-S-8
To determine whether the Department of Corrections and Community Supervision provides sufficient oversight to ensure that the independent network, kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these Individuals complies with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s8.pdfLease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfFiscal Impact of Proposed School Aid Cuts - District by District
Fiscal Impact of Proposed School Aid Cuts - District by District
https://www.osc.ny.gov/files/local-government/publications/pdf/district_by_district031711.pdfThe Financial Reporting Entity – as Updated by GASB Statement 61
The Financial Reporting Entity – as Updated by GASB Statement 61
https://www.osc.ny.gov/files/local-government/publications/pdf/financialreportentity.pdfReporting Tax Abatements as Required by GASB Statement No. 77
The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.
https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdfCost Reporting of Programs Operated by Gateway-Longview, Inc. (2012-S-17)
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17.pdfOpinion 2010-2
… 560, affd 66 NY2d 980, 499 NYS2d 395; Merritt Meridian v Gallagher , 96 AD2d 933, 466 NYS2d 381; 1999 Ops St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 95-21
… sewer districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask … established for the same purpose, subject to public hearing and permissive referendum requirements (Town Law, … a petition ... shall , adopt a resolution calling a public hearing upon: a. The consolidation of two or more special …
https://www.osc.ny.gov/legal-opinions/opinion-95-21