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Opinion 93-27
… outside villages (Opn No. 83-25, supra ). November 2, 1993 James J. Kirisits, Esq., Town Attorney Town of Cheektowaga … …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Contract Award and Performance
… created in 1975 by the New York State Legislature, is governed by a 13-member Board appointed by the Governor. … efforts focused on research and development with the goal of reducing the State’s petroleum consumption. NYSERDA’s mission is to “Advance innovative energy solutions in ways that …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performanceDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… $10 million in 2014. I want to thank Comptroller DiNapoli for shining a light on the challenges that Albany is facing. … our city’s tax rates and debts already exceed the median for other cities. We will continue to work with our partners … report found a number of positive economic indicators. For example, the city’s unemployment rate of 7.2 percent was …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Remsenburg-Speonk Union Free School District – Financial Management (Suffolk County) … each year from 2019-20 to 2023-24. Center Moriches Union Free School District – Payroll (Suffolk County) Officials did … Electronic Response Data System. Greenwood Lake Union Free School District – Audit Follow-Up (Orange County) The …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the … July 31, 2016. Background The Bethpage Fire District is a district corporation of the State, distinct and separate … expenditure receipts totaling $1,625 included individuals who were not authorized to travel by the Board. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50DiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… P. DiNapoli said today in remarks to the Association for a Better New York (ABNY). Sharp declines in the city’s workforce, combined with revenue uncertainty for key programs as federal aid winds down, may test the city’s ability to respond to demands for critical services just as it is trying to ensure a robust …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryV.3.H Category Code – V. Chart of Accounts (COA) Governance
… entered against a line. Since Category Code will be used for reporting, the integrity of the Category Code to Account … maintained. Category Codes will provide a level of detail for purchasing that will significantly improve data analysis and reporting; therefore, the long-term goal is for all agencies to use Category Codes on all supported …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeGlossary
… usually a family member who is granted authority to care for and make certain decisions for a child (for the “person”). Whenever a child receives money (usually …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryDryden Central School District – Information Technology (2020M-106)
… In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT … the security breach or the Board and Superintendent of the attack. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Accounts Payable Advisory No. 1
… Subject: Making PCard, TCard, and NET-Card Payments to JPMorgan Chase Bank, N.A. Filling the Invoice Number Field … on the Voucher: In order for JPMorgan Chase Bank, N.A. to properly apply payments to the agencies’ credit card accounts, agencies must enter …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naOpinion 88-79
… is deemed "miscellaneous revenue" which must be used for community or economic development activities eligible for assistance under Title I of the Housing and Community … to the U.S. Department of Housing and Urban Development for 5 years following issuance of a Certificate of Project …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 through … officials added approximately $1 million to reserves and increased the real property tax levy by approximately 26 … for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsDiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… to read the fine print on gift cards this holiday season for details about fees and expiration dates. While some gift … charge inactivity fees unless the card has been inactive for at least 12 months. All terms and conditions for a card must be disclosed directly on the card and gift …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonNew Lebanon Central School District – Network User Accounts (2021M-30)
… Recommendations Develop and implement written procedures for granting, changing and disabling user permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30XII.6.P Processing a Payment to a Military Address – XII. Expenditures
… X, Section 5.B - Requesting a Single Payment Vendor ID for information on how to request a single payment vendor … 6.D - Paying a Single Payment Vendor of this Chapter for information on how to process a single payment voucher. … mail to military addresses, as outlined on their website . For questions related to processing payments to military …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressPayroll Improvement Project Bulletin No. PIP-008.1
… data in version 9.2. For agencies who reserve EMPLIDs online, Add a Person will be used to enter personal data and … no longer be a paper form, but will be submitted using Forms functionality in PayServ. A request for stop payment … the Request Stop Payment page and will be included in the online PayServ manual. Automated Interface: The Reserve …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92V.3.G Product Code – V. Chart of Accounts (COA) Governance
… accounts will require Product codes on the transaction. For a list of Miscellaneous Receipts account codes that … is six numeric digits in length. Reporting Trees for Product are being created on an as-needed basis for agencies that have defined at least three levels …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeNew York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest share of renter households in …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityDiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… the state that experienced growth in sales tax collections for January, at 1.7 percent. Declines in the remaining … 2021. Table Monthly Local Sales Tax Collections by Region (for detailed monthly breakdown) Find out how your government … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… ability to meet internationally recognized requirements for workplace safety and labor standards. The … 29 states, has created new workplace safety requirements for its overseas suppliers. Similar to Dollar Tree, Dillard’s … Comptroller DiNapoli has engaged portfolio companies for several years in an ongoing effort to increase …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversight