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Town of Lockport – Fuel Inventory (2025M-54)
The Superintendent did not properly safeguard and account for fuel inventory The Superintendent also did not realize that he needed to safeguard fuel monitor fuel usage or oversee the Highway Department Clerks Clerk work related to the fuel system Due to the lack of controls and oversight of f
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54DiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… ruling in South Dakota v. Wayfair established the economic nexus policy, expanding the group of vendors required to … first full “sales tax year” during which both the economic nexus policy and the marketplace provision were in effect was … the percentage of taxable sales from marketplace and nexus vendors varied by county, as did the effect of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarterDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… federal budget relief, the City will need to make hard choices to ensure budget balance in the current fiscal …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… New York’s per capita ranking in the federal balance of payments from 49 th in 2019 to 30 th in Federal Fiscal … in federal spending, as compared to a national average of $1.70. DiNapoli’s report found that for the second year in a row, all states had a positive balance of payments thanks to the emergency federal relief aid. “New …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsCUNY Bulletin No. CU-874
… ID, Department Description, Employee Name, EmplID Number, Empl Record and the Effective Date of the Last Paycheck. OSC … ID, Department Description, Employee Name, EmplID Number, Empl Record, Effective Date of Termination and Sequence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-874-2026-automatic-system-termination-inactive-cuny-employeesNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… "The Governor put forth an Executive Budget proposal to tackle the serious, unprecedented issues facing New York … state over the coming year, including multiple threats to the state’s financial picture. There is no doubt that New … The federal tax bill’s impact on New York’s budget is yet to be fully determined, but we know it will force tough …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalDiNapoli: Audit Recommends Better Protections for Child Performers
… of Labor is falling short in enforcing New York’s laws to protect child performers, according to an audit released today by New York State Comptroller … auditors found shortfalls with how work permits were given to children and employers, inadequate monitoring of work …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersDiNapoli Identifies Problems With Low-Cost Power Program
… Power Authority (NYPA) made errors and overrode applicant scores when it distributed low-cost power to companies, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors found … giving some applicants advantages over others with higher scores,” DiNapoli said. “NYPA also needs to hold all …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programOpinion 94-14
… DEVELOPMENT AGENCIES -- Powers and Duties (authority to finance projects located outside the municipality for … benefit the agency was created); (development related to earlier projects as constituting modifications) GENERAL … IDA was created. This prohibition does not apply, however, to projects for which an agency has authorized any assistance …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 90-4
… property, serves as a significant portion of a drainage basin for a large portion of the village. You also indicate …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 91-42
… in the opinion. FIRE DEPARTMENT -- Villages (authority to transfer department funds to village treasurer); (cooperative investment of department … funds and village funds); (gift of department funds to village subject to condition regarding use) VILLAGE … Whether a village and a village fire department may agree to transfer to the village treasurer the custody of moneys …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 93-7
… of legal process) GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is not exempt from competitive bidding … a professional service. You ask whether a county contract to engage a firm to serve legal process on behalf of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-7DiNapoli: Wall Street Bonuses Edge Up in 2014
… in New York City's security industry rose by 2 percent to $172,860 in 2014, according to an estimate released today by New York State Comptroller … jobs since 2011. "The cost of legal settlements related to the 2008 financial crisis continues to be a drag on Wall …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014III.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… in conformance with the policies and procedures of the accounting and financial management system of state … of the small business must certify the business meets the definition of “small business” applicable to section 179-f. … entry of invoices into the NYS Market Place in support of purchase orders received through the NYS Market Place …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityXIX.1 Overview – XIX. Project Costing (PCIP)
… capital projects information in a stand-alone database, detached from transactional data captured within SFS, impacting the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewManagement of Indoor Air Quality for Individuals With Asthma
… Objective To determine if the Department of Health (Department) … asthma and worked with Local Health Departments (LHDs) to ensure home visits were prioritized. The audit covered the … To determine if the Department of Health Department …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaOversight of Smart Schools Bond Act Funds
… as part of contracts initiated prior to Review Board approval of its Plan. One invoice was dated five months … was approved by the Review Board. The Department’s Plan approval process is lengthy, taking an average of 290 days, … applicants and reviewers in an effort to shorten time to approval. …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsMedicaid Program – Cost of Pharmacy Services Under Managed Care
… Objective To determine whether the Department of Health (Department) … manner. The audit covered the period January 1, 2016 to December 31, 2019. About the Program The Department … To determine whether the Department of Health Department …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careOversight of Kendra’s Law
… 33 significant events – during the 19-month period between October 2019 and May 2021. However, these events were …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawApplication Review and Site Permitting for Major Renewable Energy Projects
… its obligations under State law to issue siting permits for major renewable energy projects within the required time … goals of the Climate Act strive to improve quality of life for New Yorkers, protect the environment, and strengthen … allowed to transfer their project applications to ORES for review. ORES has 60 days to determine whether a permit …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projects