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NY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
New York State Comptroller Thomas P DiNapoli today announced the promotion of Sylvester Sly McClearn to interim director of the New York State Common Retirement Funds Fund Emerging Manager Program
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorUse of Federal Funding for Election Technology and Security (Follow-Up)
… for Election Technology and Security (Report 2020-S-18 ). About the Program The Board of Elections (BOE) is …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followReplacing the Medicaid Computer System, Getting It Right for Taxpayers, May 2010
In State Fiscal Year (SFY) 2009-10, All Funds spending for New York State amounted to $126.9 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-medicaid-2010.pdfXI.12 Overview – XI. Procurement and Contract Management
… Financial System (SFS). Guide to Financial Operations REV. 09/11/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… billion 2020-2024 capital program is its largest ever. Only $8.3 billion of the program has been committed, mostly …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnState Agencies Bulletin No. 2311
… Revenue Service) tax withholding requirements for 2025 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2025 through December 31, 2025. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2025 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025State Agencies Bulletin No. 2200
… Revenue Service) tax withholding requirements for 2024 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2024, through December 31, 2024. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2024 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Agencies Bulletin No. 2416
… Revenue Service) tax withholding requirements for 2026 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2026 through December 31, 2026. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2026 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2416-summary-tax-related-changes-2026Review of the American Academy of Pediatrics
… C028275, C018189 and C022937, were bona fide and made in accordance with the contracts. Background The Department’s … with the AAP. We examined approximately $1.5 million in select payments made during the period February 16, 2006 … AAP for expenses not allowed under the contracts where AAP does not provide sufficient, appropriate evidence to support …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsOversight of the Practice of Funeral Directing
… and burial or cremation. In New York State, only a licensed and registered funeral director may make … or cremation of a deceased person, and these services may only be provided by firms that are also registered with DOH. …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingTown of Union – Financial Condition (2016M-192)
… than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay … fund. Key Recommendations Create a schedule for replacing old or inaccurate meters or both. Ensure that the Town bills …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Opinion 94-31
… or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash payment in lieu of) PUBLIC OFFICERS AND EMPLOYEES -- Vacations … et seq.; GENERAL MUNICIPAL LAW, §92: It is permissible to provide in a collective bargaining agreement between a …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… the Audit Area Non-payroll disbursements represent a significant portion of a school district’s (district’s) … to ensure they are appropriate, properly documented and in accordance with the district’s budget and procurement … is responsible for overseeing the financial operations in the Business Office, including the Purchasing Agent who is …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… during trips (reflected in on-time performance) were only slightly behind wait times at riders’ highest levels of …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackTown of Andover – Audit of Claims (2013M-388)
… by the Board for payment was included in the Board minutes. We found that the amounts in the minutes did not agree with the total amounts of the approved … and appropriation accounts to be charged. Enter in the minutes the total dollar amounts and the sequential numbers …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Oversight of Runaway and Homeless Youth
… smoke detectors, dirty bathroom vents, a loaded power strip plugged into another loaded power strip, missing outlet covers, and water-damaged ceilings with possible mold. We reviewed 15 Services Plans for …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthDiNapoli: Better Oversight Needed for Youth Jobs Programs
… York State Comptroller Thomas P. DiNapoli today announced that an audit of the New York Youth Jobs Program found that the state agencies overseeing the … participating businesses hired only people who qualified for the program and that the tax credits they were given were …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and has approximately 25 active members. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This … "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. … 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 73,088,574 8,690,746 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34DiNapoli: City of Troy's Finances in Precarious Position
… recent combined operating deficits in the city’s general, water and sewer funds have approached 1 percent of combined … revealed the financial condition of the city’s general and water funds declined over the last three fiscal years because … and timely financial records to enable the city to file annual financial reports with the Office of the State …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-position