Search
eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and links to resources. If there are additional topics …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… searchable, publicly accessible website, usaspending.gov, to give the American public access to information on how their tax dollars are being spent. As a … site went live in 2007. Federal agencies are required to report the name of the entity receiving the award, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… is contained in Appendix A – Standard Clauses for All New York State Contracts, compliance with this requirement … Solicitation/Bid Documents SFL §139-j restricts contacts 2 by offerers 3 with any governmental entity 4 regarding … that is the subject of a governmental procurement.” 2 SFL §139-j(1)(c) defines “contacts” as “any oral, written …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actOpinion 90-36
… bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed "that …
https://www.osc.ny.gov/legal-opinions/opinion-90-36New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… Determine whether the Board provided adequate oversight of the District’s financial operations. Determine whether the … complied with Local Finance Law when using a line of credit. Key Findings The Treasurer’s duties are not … $113,485 and found the Principal had not certified any of them. The Board did not comply with Local Finance Law when …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawRestrictions on Consecutive Hours of Work for Nurses (2017-S-14)
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14.pdfOpinion 2005-7
… or damage that may result from any failure of officers, employees and agents of the bank or trust company to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7DiNapoli Finds Schools Falling Short on Emergency Planning
… be better prepared for emergencies and violent incidents. My auditors looked at a sample of big and small schools in …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningXVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, … of Revenues, Expenditures and Changes in Fund Balances, for the governmental funds only, on an interim basis. In addition, a report that reconciles revenues and expenditures from cash to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingDiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… benefits relative to their overall revenue, a report from State Comptroller Thomas P. DiNapoli highlights. “Casinos are … with casinos shut down for six months in 2020 followed by capacity restrictions that were not fully lifted until … to keep a greater percentage of their gross revenue by asking for cuts in their tax rates for Slot & Electronic …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesOpinion 91-41
… REFERENDUM -- Tax Limitation (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, by petition, compel the town board to hold a referendum on a proposition to impose a limit on the amount by which real property taxes …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Focus on Facts
… Dashboards & Trackers Local Sales Tax Sharing in New York State Asylum Seeker Spending Report New York City Agency Services Monitoring Tool Contracts by the Numbers Adult-Use Cannabis Tax Revenue and Retail … 2024) Government & Public Administration State Contracts by the Numbers (January 2023) New York State Agency Use of …
https://www.osc.ny.gov/focus-onOpinion 2006-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to employees may not be made until after all work covered by the payroll period has been performed. The certification … provisions of section 120 may not be superseded by local law. This is in reply to your letter asking whether …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Tax Cap Compliance
… General Information for Filing: File tax cap compliance form online (Accessible … Filing website Enrollment Instructions [pdf] Instructions for reporting tax cap compliance data [pdf] Education Law …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceXII.8.H Voucher Mass Approval – XII. Expenditures
… Expenditures’ Internal Control Certification by email at [email protected] to request voucher mass … Expenditures’ Internal Control Certification by email at [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalOpinion 92-25
… 1960 indicates that the bill was intended to clarify the chain of command at the time a fire department of a fire … by the Association of Fire Districts of the State of New York). As to the particular nature of interference which the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25DiNapoli Releases Report on Nonprofit Industry
… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits play an important role in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryOpinion 90-28
… opinion. CONFLICTS OF INTEREST -- Engineering Services (planning board member performing private engineering services for subdivisions) ZONING AND PLANNING -- Planning Boards (propriety of board member providing private …
https://www.osc.ny.gov/legal-opinions/opinion-90-28State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… can recoup benefits if job creation goals are not met. “My thanks to Assemblyman Magnarelli and Senator Marchione for … economic engine in improving local communities. My thanks also to Governor Cuomo for recognizing the value of …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915Audit Faults Justice Center Records, Raises Questions on Accountability
… of patients, according to an audit released by New York State Comptroller Thomas P. DiNapoli. Auditors also found … numbers assigned to suspected offenders. Based on an interpretation of certain provisions of the State Social Services Law, the Justice Center limited …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountability