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Overview – XI. Procurement and Contract Management
… and/or the New York State Customer file. (See Chapter X - Guide to Vendor/Customer Management of this Guide for more information about New York State … Receipts / Accounts Receivable Receipts of this Guide for information about the recording of revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… Thomas P. DiNapoli and United States Attorney for the Southern District of New York Geoffrey S. Berman … Cathy Seibel imposed today’s sentence. "Mr. Bayard abused the trust placed in him and pocketed $1.4 million from an … and partnership with United States Attorney Berman and the Postal Inspection Service, we uncovered Mr. Bayard’s …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementWage Subsidy and Transitional Employment Programs
… ensure payments are used as intended and whether program contractors accurately report performance outcomes, including … eligible public or private not-for-profit organizations (contractors) to implement them. Contractors work with third parties (e.g., local businesses) …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… subleases and vacancies, and the return of demand for residential space are likely to influence conversations over … $6.9 billion in direct revenue in property taxes, real estate transaction taxes, mortgage taxes and commercial rent …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicCampbell-Savona Central School District – Student State Aid (2024M-79)
… District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the District will not receive because … our audit, we notified District officials that $40,940 of the $65,953 in potential State aid could still be claimed, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Fairview Fire District – Financial Operations (2024M-138)
… on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Fishers Island Ferry District – Financial Operations (2016M-156)
… 1, 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of … hours reported on the time cards are accurate. The Fishers Island freight agent’s duties related to cash receipts are … Fishers Island Ferry District Financial Operations 2016M156 …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Village of Addison – Payroll (2024M-12)
… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Oakfield-Alabama Central School District – Procurement (2024M-103)
… New York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings … 103 and Section 104-b or the District’s procurement policy and supplemental procedures (Policy) when procuring goods and services. Of the 62 … with New York State General Municipal Law GML and District policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103New York State Agencies’ Use of Overtime, February 2016
This report by the Office of the State Comptroller on use of overtime by New York State agencies examines patterns over the past nine calendar years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2016.pdfNew York State Agencies’ Use of Overtime, April 2015
This report by the Office of the State Comptroller on overtime use by New York State agencies examines overtime patterns over the past eight calendar years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2015.pdfFare Evasion
… versus actual Program costs, but officials provided only a summary of the actual costs. According to this …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionComptroller DiNapoli Releases Municipal Audits
… earned and used. In addition, officials did not have a process to verify accrual balances prior to approving the … deposit, disburse and report all moneys collected in a timely and accurate manner. Auditors also determined that … bank reconciliations or accountabilities to compare cash on hand with outstanding liabilities. In addition, the board …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-333
… Purpose To explain the procedures for processing the June 2008 Uniform Allowance Payment. Affected Employees City University of New York employees in the following titles: Campus Security Assistant Campus … This bulletin explains the procedures for processing the June 2008 Uniform Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentTown of Livonia – Justice Court (2015M-76)
… March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately 7,800. The Town, which is … not remit more than $151,000 collected to the Supervisor in a timely manner. Neither the Justices nor the Court clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76NYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… P. DiNapoli and the Fire and Police Pension Association of Colorado (FPPA) issued the following statements today … About the FPPA The Fire and Police Pension Association of Colorado (FPPA) administers retirement benefits and invests … firefighters and police officers throughout the State of Colorado. FPPA has assets of $7.4 billion as of September 31, …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedOpinion 92-8
… Thus, reading sections 10.00(a) and 11.00(a) together, when a municipality is authorized to contract indebtedness to … to Municipal Finance , pp 22-23). As discussed above, when the Commissioner of Transportation undertakes a …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Comptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… and Daniel Koffler, and his special education preschool, Sunshine Development School (“SDS”), for overcharging the … and owner Michael C Koffler together with his sons and Sunshine Development School …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementAFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdf