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Holtsville Fire District – Financial Management (2025M-4)
… balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. In preparing a budget, a board must estimate the amounts a … funds. This was 45 percent more than the $2.2 million in transfers planned, with no indication of the Board’s plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4DiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… and other retail locations to make sure that consumers were paying the correct price, New York State Comptroller … 1,800 devices and 260 businesses. Retail sales in New York were more than $260 billion in 2023-24. Approximately $8.3 … 1,793 devices that auditors reviewed, 430 devices (24%) were not inspected. Reliable systems were not in place to …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersOpinion 95-19
… 62 is once again "outstanding" and that the employer can then contract indebtedness to prepay the amount to be … for making the prepayment a second time did not then exist . Further, in enacting Retirement and Social …
https://www.osc.ny.gov/legal-opinions/opinion-95-19DiNapoli: Farms Generated $5.7 Billion for New York Economy
… generated $5.7 billion in revenue in 2017, according to a report released today by State Comptroller Thomas P. DiNapoli. “Agriculture is an essential part of New York’s economy,” DiNapoli said. “Farms generate … for beer. New York is the third largest producer of wine, with its wineries producing nearly 32 million gallons …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyDiNapoli: 14 School Districts Designated in Fiscal Stress
… Fourteen school districts statewide were designated in some level of fiscal stress under New York State … Thomas P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2022, down from 23 … Fourteen school districts statewide were designated in some level of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressOpinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery … Law (§119-aa et seq .) relates to historic preservation in local governments. This article establishes a "framework … … historic and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Focus on Identity Theft
… important issue. IDENTITY THEFT REPORTS INCREASED 200% in New York State between 2019 and 2021. (Source: Federal Trade … fraud assistance . State Resources Office of the New York State Comptroller: Report allegations of fraud … Comptroller DiNapoli provides resources to help New Yorkers protect themselves from identity theft …
https://www.osc.ny.gov/reports/focus-identity-theftForms and Resources – Reporting Elected and Appointed Officials
Elected and Appointed Officials Get forms examples samples and stepbystep guides to help you correctly report elected and appointed officials to NYSLRS
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal … The report noted the allowable tax levy growth factor will be 0.73 percent for entities that operate on a … next year more than 1,800 calendar-year local governments will have roughly $88.3 million less in tax levy growth …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016State Comptroller DiNapoli Releases Audits
… Downstate Medical Center: Examination of Sunset LG Realty, LLC (2018-BSE03-02) Auditors found SUNY Downstate approved … State Education Department: Kinderwise Learning Associates LLC: Compliance with the Reimbursable Cost Manual (2018-S-21) …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsOperational Advisory No. 27
… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial … be changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). This notice … issued on December 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial Operations (GFO), …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationOpinion 94-6
… Contracts (tenant member of housing authority employed by residential management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation) PUBLIC HOUSING … Law, §36, when a public housing authority contracts with a residential management corporation to operate a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Housing for Seniors
… Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners. Our audit covered the period from January … in the development and rehabilitation of housing for senior citizens, including the Senior Affordable Rental …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsCUNY Bulletin No. CU-106
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitTaxes and Interest
… utility refunds and certain court funds. Interest is paid for a period of five years from the date we receive the … for securities will include any dividends or accruals that have been earned by the security since the date we received … a calendar year includes: Interest totaling $600 or more, you’ll receive an IRS 1099-INT form in January following the …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestOpinion 93-23
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services … performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical services) ZONING AND …
https://www.osc.ny.gov/legal-opinions/opinion-93-23DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… increase in jobs and businesses, respectively, led by the health care and social assistance sector. While the area lost … community, every local business, and all the dedicated organizations that have played a pivotal role in this … concerns on crime, affordable housing, physical and mental health care, and quality of life. DiNapoli encourages …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesContract Submission System Guide for Public Authority Users
… Welcome to the New York State Contract Submission System (CSS) The … CSS is a secure application which allows State authorities to submit contracts and contract amendments for prior approval or filing to the Office of the State Comptroller (OSC), as required by …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … equipment technician, was paid for full work days at the Buffalo district while he was also clocked in at the Lake …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianTravel Advisory No. 15
… employees may be required to sign a certification form such as the AC 132-S , Employee Report of Travel Expenses and Claim for Payment. This form can either be submitted to a proxy for processing, or … recognize employees who are telecommuting may be unable to print an AC 132-S for physical signature or provide it to a …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptions