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DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees

… A North Country court clerk is accused of pocketing more than $5,400 from the Bombay Justice Court while the other court clerk was absent, according to State Comptroller Thomas … A North Country court clerk is accused of pocketing more than $5400 from the …

Opinion 91-55

… This opinion represents the views of the Office of the State Comptroller at the time it was … self-liquidating indebtedness) WORDS AND PHRASES -- "Cost of Operation, Maintenance and Repairs" (depreciation not … CONSTITUTION, ART VIII, 5(C): Depreciation is not a "cost of operation, maintenance and repairs" to be deducted from …

State Agencies Bulletin No. 2099

… Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who … and intend to claim exemption in 2023 must file a new Form W-4 by February 15, 2023, to claim exemption for tax year …

XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing

… onto the requisition. POs created in a pending status : All other general purchase type requisitions will be …

New York’s Economy and Finances in the COVID-19 Era

… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest … of all New York households expect a loss of employment income within the next four weeks, according to new data from …

State Agencies Bulletin No. 2305

… Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who … and intend to claim exemption in 2025 must file a new Form W-4 by February 15, 2025, to claim exemption for tax year …

State Agencies Bulletin No. 2400

… Federal, State, and/or Local tax withholding in tax year 2026. Affected Employees: Employees who claimed exempt from … who submit withholding certificates claiming exempt in 2026 are affected. Background: According to IRS Publication … for tax year 2025 and intend to claim exemption in 2026 must file a new Form W-4 by February 15, 2026, to claim …

Management's Responsibility for Internal Controls

Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.

Management's Responsibility for Internal Controls Presentation

Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur

Local Government Contact Management System (LGCMS)

OSC will be releasing a new system for maintaining municipal contact information and ensuring important OSC communications are received timely, and by the current local government officials. This session will walk through how to create, modify, verify and remove municipal official contact records.

Town of Cohocton – Oversight of Ambulance Service (2025M-49)

…  [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …

State Comptroller DiNapoli Releases Audits

… Authority (MTA): New York City Transit: Operational Training and Medical Assessments of Train Crews (2016-S-26) … not in compliance with the requirements of the Induction Training curriculum established for its train crews. This … failing grades and/or tests and quizzes missing from their training files. Auditors also found: train operators and …

West Henrietta Fire Department, Inc. – Treasurer (2025M-104)

… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …

Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)

… [read complete report – pdf]  Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) … Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …

Medicaid Program – Improper Payments to a Physical Therapist

… whether Mark Amir, a physical therapist participating in New York’s Medicaid program, billed Medicaid in accordance with its policies and guidelines and whether … who owns and operates Madison Physical Therapy located in Brooklyn, New York. Mr. Amir’s patients are primarily …

DiNapoli: Comcast Agrees To Disclose Political Spending

… valued at $383.7 million “In light of the recent Supreme Court decisions governing political contributions, it’s more important than ever that shareholders continue to call for greater transparency when it comes to political … for Political Accountability. Since the 2010 Supreme Court ruling in the Citizens United case, the Fund has filed …

XIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement

… Overview While Business Units should encourage employees to apply for the State Travel Card, the program is voluntary. For those employees that do not wish to participate in the Travel Card program, Business Units … and transportation expenses, including but not limited to: Making arrangements with specific lodging or …

IX.9 Administrative Recoveries - Transfers to Other Funds – IX. Federal Grants

Improper Medicaid Payments to a Transportation Provider (Follow-Up)

… Payments to a Transportation Provider (Report 2018-S-10 ). About the Program The State’s Medicaid program provides … implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …

IX.12.E Specific Programs Subject to CMIA – IX. Federal Grants

… all federal funding, the phrase "programs subject to CMIA" is often used in practice to denote those larger programs … assistance program in a given State Fiscal Year (SFY) is recalculated annually by the CMIA consultant in accordance … million.  For the 2023-24 SFY, New York’s CMIA threshold is $345,891,055 . If state disbursements, as recorded in the …