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New York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… "Today’s bond rating upgrade from Standard & Poor's Ratings Services, … finances are headed in the right direction. "The new AA+ rating for the state’s General Obligation bonds reflects our … Todays bond rating upgrade from Standard Poors Ratings Services coming on …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligationTown of Lockport – Building Permit Fee Collections (2025M-56)
… Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 … rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property type and the nature … The Inspector did not properly manage permit fee collections The Inspector did not always apply the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56GASB Statement 87, Leases
… typically occurs on an annual basis. A cancellation clause only affects the lease term if it’s reasonably certain the … with an agreement that it will then be leased back. Only a sale transaction qualifies for sale-leaseback …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesSole Custody Reporting
… will be open for agencies to report reconciled bank account information needed for the State’s annual financial … For more information about Sole Custody Reporting, please contact the Office of the State Comptroller’s Bureau of … started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingDiNapoli Op Ed in Times Union
… York strengthened its AI governance framework with a new law requiring state agencies to disclose the AI tools they … Services to keep a public inventory of AI systems. The law also includes protections for employees. The state has … ethically and transparently. Times Union Op Ed Commentary: New York Needs Better Oversight of Government AI …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … Covered by Medicare Part B (2010-S-50). Background Many of the State's Medicaid recipients are also eligible for … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followState Comptroller DiNapoli Releases Audits
… of Transportation: Oversight of Selected Aspects of Traffic Controls (2018-N-6) The department monitored traffic flow at intersections, but did not address the concerns of …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-176
… Officers Unit (CO/NCO) – BU17 and the State Police Investigators Unit (BCI) – BU62 who meet … eligibility criteria Background Pursuant to Chapter 234 and 235 of the Laws of 2015 which implemented the 2011-2018 Agreements between the State of New York and the Police Benevolent Association of the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-176-2017-state-police-education-paymentState Police Bulletin No. SP-167
… Officers Unit (CO/NCO) – BU17 and the State Police Investigators Unit (BCI) – BU62 who meet … eligibility criteria Background Pursuant to Chapter 234 and 235 of the Laws of 2015 which implemented the 2011-2018 Agreements between the State of New York and the Police Benevolent Association of the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-167-2016-state-police-education-paymentOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… FSS providers report program expenses on their annual Consolidated Fiscal Reports (CFRs). The expenses reported on the CFRs must fully comply with the Consolidated Fiscal Reporting and Claiming Manual (CFR …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followState Agencies Bulletin No. 2375
… and Local withholding wages and taxes will not be reduced. Only Social Security and Medicare wage and taxes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2375-schedule-submitting-2025-year-end-returned-checksBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… Borough of Manhattan Community College: Controls Over Bank Accounts ( 2015-S-93 ). Background Our initial audit, … and BMCC officials need to improve related to the use of bank accounts. As of July 1, 2008, CUNY colleges are required … CUNY Central did not have the required notification form for one of these accounts, which was opened in May 2014. …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… found that security officers who were assigned to the fire watch spent long periods of time in one area instead of …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
Officials in the city of Amsterdam are unable to properly assess and monitor the citys financial condition due to inadequate inaccurate and incomplete accounting records according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingDiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… Letitia James and the New York State Police announced. William Tarby pleaded guilty to Grand Larceny in the Fourth … pay full restitution and cannot seek public office again. “William Tarby exploited his position with the town to pay off … to profit at the expense of taxpayers and the local community. I thank the State Comptroller’s Office and the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townState Agencies Bulletin No. 1097
… Immediately Background Although it is not always possible for agencies to complete their required processing steps by the effective date for all transactions, agencies must process salary changes in … and separation dates Promotions Salary increases for unallocated positions* Changes in percentage of time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesCompliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… Levels (Report 2019-S-6 ). About the Program The Rochester-Genesee Regional Transportation Authority (RGRTA) …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… ( Section 4.A - Vendor Classifications of this Chapter) Open for Ordering – If this box is checked, purchase orders can be created for the … At the time the agency selects the classification, the “open for ordering” check box on the vendor record will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationContract Advisory No. 7
… (-) that separate the Business Unit, Contract Number, and Department ID values. Stand alone purchase orders should … Contract Number (up to 10 alphanumeric characters), and Department ID (7 numeric characters). These three values are separated and identified by use of a hyphen (-) between the values. The …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by employers. The Board is also responsible for tracking its costs to administer the Workers’ … lacks a formal review process to ensure the procedures for preparing the assessment are properly executed and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31