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VI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… account code for those appropriations within the State Operations budget bill. A multi-fund appropriation is … funds or accounts (e.g. between Aid to Localities and State Operations). Transfers must be specifically authorized in State statute. Consolidation Transfer – Special designation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitVI.2.A Appropriation & Segregation Overview – VI. Budgets
… issued by the Division of the Budget (DOB) to expend part or all of an appropriation. It is used as one control device … amount budgeted as available can be used for expenditures or the encumbering of purchase requisitions and/or purchase orders. Any amount in the reserve is not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… transferring money into the water fund from other funds, which continued to mask revenue shortfalls; Water fund …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsDiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress … towns, the majority of cities and a few villages. List of Villages and Cities in Fiscal Stress Municipalities … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressSelected Financial Management Practices
… and Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In November 2012, it assumed management responsibility of the Belleayre Ski Area in Highmount, New York, from the New York State Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingState Agencies Bulletin No. 2212
The purpose of this bulletin is to provide agencies with instructions on Payroll Check Reissues Reversals Exchanges and Direct Deposit Returns during the Statewide Financial System SFS Blackout for Fiscal Year End
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsOpinion 89-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … a judgment or claim. May 2, 1989 Cornelius F. Healy Deputy State Comptroller … Whether 1984 Opns St Comp No 8432 p 40 is …
https://www.osc.ny.gov/legal-opinions/opinion-89-17DiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… and control over, according to a report released today by State Comptroller Thomas P. DiNapoli. The report urges the … the annual growth in pension contributions as well as the state’s takeover of growth in the local share of Medicaid. …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesShareholders Cheer Lowe's New Green Energy Initiatives
… concrete steps toward a more sustainable future," said Keith Mestrich, President and CEO of Amalgamated Bank, which …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesCost-Saving Ideas: Reviewing Your Revenue Collection Process
… duties. This may include use of a locak box. Set up a contract with a bank to receive and process payments for your … local government must: comply with Article 3 of New York State Technology Law and related regulations; authenticate … credit card or other electronic payments using a New York State contract, such as the Electronic Value Transfer …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processTown of Spencer – Disbursements (2025M-35)
… $4,500 by using a credit account established with a local vendor who sold metal products without the Board’s approval … and review.The Highway Department sold scrap metal to the vendor for which the Town received credit on the account for future metal purchases from the vendor.The account had a remaining credit balance of $8,700 …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program The Gavras Center is a … SED on its annual CFRs. For the 3 fiscal years ended June 30, 2021, the Gavras Center reported approximately $4.3 …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and combined underpayments totaling $852. In addition, state and federal income taxes were not withheld in … Schoharie County – Stream Restoration Project and Contract Process (2015M-87) The board did not provide …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 98-7
… §6-g: A fire district may establish a capital reserve fund for the purpose of replacing chiefs' cars. It may also establish a capital reserve fund for the purpose of acquiring a traffic signal control system. … a fire district may establish a capital reserve fund for the purpose of replacing three chiefs' cars. The fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 95-24
… a mandatory reserve fund for the payment of debt service to the extent that the aid is not applied directly to pay for the project or to retire obligations issued in … More specifically, section 6-l(2) provides that: [w]hen a municipal corporation, fire district or school …
https://www.osc.ny.gov/legal-opinions/opinion-95-24DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… are legally separate but can impact its budget. Today, State Comptroller Thomas P. DiNapoli released updated reports … of asylum seekers and migrants, tasked with managing the vendors selected to operate the central intake center and 15 … could increase, signaled by H+H agreeing to a security contract which could serve up to 19 HERRCs. The city has an …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
New York State Comptroller DiNapoli released a report showing that the MTAs shortterm financial outlook has been buoyed by the economy but that significant challenges remain in particular closing the unprecedented funding gap in its proposed fiveyear capital program
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … background checks and updated clearance requests with the State Education Department’s Office of School Personnel … which may compromise student safety. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… Collection account. Refunds may be subject to federal and State regulations, which can also impact the timing of a … payments that had certain risk indicators, such as out-of-state or out-of-country addresses and/or lengthy time lapses …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-account