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IX.12.M Journal Vouchers – IX. Federal Grants
… every effort to properly allocate state voucher payments between state and federal funds. In very rare cases, it may be necessary to … fund appropriations. However, these must be the exception and not the norm since such journal transfers reduce federal … every effort to properly allocate state voucher payments between state and federal funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersImplications for the Future – 2021 Financial Condition Report
… State’s revenue mix magnifies the impacts of both good and bad economic times on the State’s budget. Going Forward, …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureMiddleburgh Central School District - Information Technology (2019M-115)
… accounts, and administrative permissions were granted to individuals who did not need these rights. In two … Officials did not provide IT security awareness training to employees, and the Board did not establish a disaster … (IT) control weaknesses were communicated confidentially to District officials. Key Recommendations Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115State Comptroller DiNapoli Releases Municipal Audits
… duties of treasurer did not maintain adequate records to account for all company money received and disbursed. The … fund balance in the general and highway town-wide funds without clear plans to use this money. Town officials … All contracts contained terms for corporate compliance, holding providers to all county, federal, state and local …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… upon by countless public servants who dedicated their careers to their communities. I appreciate the thorough work …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullDiNapoli: Former Dannemora Official Charged With Falsifying Time Sheets Attempting to Beef Up Retirement Benefits for Some Correction Officers
… was charged with falsifying time sheets aiming to allow state correction officers to claim they worked as village employees to secure more generous benefits from the state retirement system, State Comptroller Thomas P. … was charged with falsifying time sheets aiming to allow state correction officers to claim they worked as village …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-former-dannemora-official-charged-falsifying-time-sheets-attempting-beef-retirement-benefitsCity of Yonkers - Budget Review (B21-6-7)
… to balance its budget. Includes revenue estimates for income tax surcharge, city and state mortgage tax, sales and use tax … finance recurring expenditures. Review the estimates for income tax surcharge, city and state mortgage tax, sales and …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7State Comptroller DiNapoli Releases Municipal Audits
… financial reports. Town of Porter – Sewer Billings to Fort Niagara State Park (Niagara County) The town did not …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… higher market values are being fueled by growth outside of traditional Midtown office districts, including Hudson … Square, Soho, Downtown Brooklyn and Long Island City. “The value of office buildings in New York City is tied to … office districts in this area, including parts of Midtown East, are still more than 10% below their pre-pandemic market …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceDiNapoli: Billions Needed for Repairs to Local Bridges
… government. Excluding assistance to address severe winter weather damage, funding levels for traditional state aid …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-billions-needed-repairs-local-bridgesTown of Barton - Highway Asset Accountability and Procurement (2019M-8)
… whether Town officials have adequate controls in the Highway Department to safeguard assets. Determine whether … Town officials used a competitive process to procure highway goods and services. Key Findings Town officials did not: Adequately safeguard highway assets, including scrap metal, which may have …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Ashville Fire District – Procurement and Board Oversight (2025M-81)
… Board of Commissioners (Board) purchase equipment in accordance with New York State General Municipal Law (GML) … district’s board of commissioners must purchase equipment in accordance with State statute and the fire district’s … This includes ensuring that equipment is acquired in a cost-effective manner by creating as much competition as …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Oversight of Mitchell-Lama Application Fees
… cooperative developments with approximately 46,500 total apartments. Each development is governed by a Board of … by the development or HPD. Generally, as vacancies occur, apartments should be offered and awarded to applicants based … applicants. However, few of these applicants are obtaining apartments. HPD has not established criteria as to the number …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesState Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… to access state data to identify and prevent fraud, waste and abuse. The new law (A.5056/S.3757) enables the … the detection of improper payments and identify fraud, waste and abuse in the state. Identifying transactions at the … a vast amount- of financial data and identify millions in waste, fraud and abuse of taxpayer dollars," DiNapoli said. …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteComptroller DiNapoli Releases State Audits
… of the improper claims. After an investigation, the owner, William Davis, pleaded guilty to Grand Larceny in the Second … Davis Ethical Pharmacy. After an investigation, the owner, William Davis pleaded guilty to Grand Larceny in the Second … the initial report. At the time of the follow-up review, William Davis made full restitution to the state. Higher …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 2288
… agency instructions for processing the 2024 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees: All … Services Unit. Effective Dates: The 2024 SSU Uniform Cleaning and Maintenance Allowance can be processed beginning … Appendix D are eligible to receive the 2024 SSU Uniform Cleaning and Maintenance Allowance. Employees who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2288-2024-uniform-cleaning-and-maintenance-allowance-eligible-employeesRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Purpose We assessed the Office of Parks, Recreation and Historic Preservation’s (Parks) administration of the … Parks received all of the income it was entitled to, and RRG made all required capital investments, pursuant to … on the west side of Manhattan, is open 365 days a year and has a variety of indoor and outdoor athletic and cultural …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupOvertime Compensation – Enhanced Reporting
… classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and payment must … is only considered overtime if it is paid for additional hours worked beyond one’s regular schedule and at a greater … Overtime pay is pay for additional hours worked beyond regular scheduled hours Certain payments …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationDiNapoli Releases July Cash Report
… in settlement proceeds, it is important to closely monitor results as the year progresses to ensure the state’s fiscal … July 31 were 9.9 percent higher than the same period last year, and collections of $4.7 billion in July were $361 … $2 billion, representing a decline of $533.6 million from last year and $1.2 million higher than the latest …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli: Small Business Growth in New York Outpaced National Average
… York’s small businesses has increased slightly faster than the national pace, according to a report released today by State Comptroller Thomas P. DiNapoli. The report, based on the most recent data available from the U.S. Census Bureau, … Yorks small businesses has increased slightly faster than the national pace according to a report released today by …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-average