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XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… the threshold of greater than $100,000 has been met. 1 1 This is in contrast to the situation where an underlying … and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to the DTF … can obtain more information on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationCitywide Payment Services and Standards – Controls Over Payments
… compliance. The mission of CPSS, a unit within DOF’s Division of Treasury and Payment Services, is to deliver a … month of May 2022. Until we brought the difference to DOF’s attention, DOF was not aware of it and then could not … potentially identify issues, which is one of the Dashboard’s stated uses. In May 2022, CPSS reports showed $20.6 million …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsState Comptroller DiNapoli Releases Municipal and School Audits
… surplus fund balance that exceeded the statutory 4% limit in three of the four years reviewed by as much as 5 percentage points. The district transferred a total of $17.3 million of the general fund’s excess fund balance at the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsTown of Wells – Records and Reports (2024M-59)
… – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and … accurate. Two accounts were overstated by a combined total of $1.4 million and 13 accounts were understated by a combined total of $451,664. Of the 10 revenue accounts we reviewed as of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Westchester County – Court and Trust Funds (2024-C&T-3)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … annual basis to the State Comptroller accounting for all money, securities and other properties deposited to courts … Recommendations The Commissioner should ensure that all money deemed abandoned property is paid to the State …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Orleans County – Court and Trust Funds (2024-C&T-6)
… for $2,382.66 that was not properly turned over to the State Comptroller. Key Recommendation The Treasurer should … that all money deemed abandoned property is paid to the State Comptroller in a timely manner. 1 Security interest in …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … rendered on the property 2 When the whereabouts of any person entitled to payment from the estate is unknown … The …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Climate Act Goals – Planning, Procurements, and Progress Tracking
… the Program The Climate Act, effective January 1, 2020, is one of the most ambitious laws designed to address the … Climate Act requires that a minimum of 70% of statewide electric generation secured by load-serving entities … all funding to support the CES and Climate Act programs is ratepayer based. New York State ratepayers have …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingBroker Search for Internal Equity and Fixed Income
… website page on February 16, 2026, for instructions on how to apply. Requirements As part of the due diligence process, and …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeState Comptroller DiNapoli Releases Municipal and School Audits
… financial operations or properly audit claims. As a result, the board hindered their ability to make informed … identified 47 (8%) where town officials could consider taking additional steps to increase physical accessibility at … identified 14 (10%) where town officials could consider taking additional steps to increase physical accessibility at …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… at least 400 active IT devices that were missing either a serial number or tag number. The fixed asset report did not … identified 86 (17%) where city officials could consider taking additional steps to increase physical accessibility at … identified 171 (19%) where city officials could consider taking additional steps to increase physical accessibility at …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Physical and Financial Conditions at Selected Mitchell-Lama Developments
… developments supervised by the New York City Department of Housing Preservation and Development are being maintained … written management agreements with agents for management services; these agreements must be approved in writing by …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsYates County – Court and Trust Funds (2025-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… The Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for … of A-128. Upon passage of A-133, Circular A-128 was rescinded. Circular A-133 was further revised in June 2003 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Physical Accessibility to Programs and Services (2025MS-1)
… of Auburn , Town of Babylon , City of Batavia , Town of Big Flats , Town of Brookhaven , Town of Chili , Town of … in basic civic activities like voting, attending governing board and committee meetings, borrowing a library book or … buildings, including access to department offices, public meeting spaces and restrooms located within these buildings …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… of implementation of the 11 recommendations included in our initial audit report, Management and Maintenance of Non-Revenue Service Vehicles ( 2020-S-31 ). Background New York City Transit … York. Transit is responsible for operating the subways and most of the public bus service throughout New York City, and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followState Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such … remedial actions were planned or enacted. Because there is no information on the lead levels of the 98 water outlets …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… State through grants for a range of purposes, including health care, transportation, public assistance, education, … SFY 2026 Note: Figures are as projected in January 2025 Source: NYS Division of the Budget, FY 2026 NYS Executive Budget Financial Plan The FY 2026 NYS Executive Budget Financial Plan …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About the Program The Office for People with Developmental Disabilities (OPWDD) is … to care for the vulnerable population it serves during the COVID-19 pandemic. The audit covered the period from January …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-follow