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Opinion 99-2
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … not violated by the use of town employees to perform work in connection with the construction of a town salt storage … the town would be required to make such purchases in accordance with its procurement policies and procedures. …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… likely limiting their ability to monitor compliance with cleaning requirements. In other instances, stewards did not …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… several other disaster recovery initiatives, as outlined in the State of New York Action Plan for Community … Sandy – recognized as one of the most destructive storms in recorded U.S. history – hit New York in October 2012, one … this report, we refer to the agency as GOSR, which was the name in use during most of the time covered by our audit. …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsInventory Controls
… safeguarding of inventory. The audit covered the period from March 2020 through August 2024. About the Program The … unable to reconcile 58 of 606 (9.6%) sampled workstations from our 23 stockroom visits with the ITSM information. … hard drives that had been removed from devices and stored behind an ITS employee’s desk—kept in a manner that makes …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsSelected Aspects of Toll Collections
… determined that the Authority is not maximizing its use of images to identify vehicles more accurately for toll … rejected by the automated and manual review of images could have been billed. Additionally, we separated the rejected images into controllable factors (e.g., image too dark, too …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Audit The purpose of our audit was to evaluate the Town’s financial condition and to examine the Town Clerk’s … in 2013 and 2014. The Board has not developed a multiyear financial and capital plan to address the Town's long-term … fund balance levels. Develop a comprehensive multiyear financial and capital plan. Remit tax moneys and the interest …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Village of Suffern – Budget Review (B23-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… Enacted Budget Financial Plan projects healthy growth in tax receipts and federal aid for the current fiscal year, … “While New York’s economy continues to expand, gains in jobs, personal income and wages are projected to slow,” … “The Enacted Budget plan addresses risks such as downturns in tax receipts and federal aid, but other, more …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… owed money. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsIX.1 Accounting for Federal Grants – IX. Federal Grants
… is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and … to federal grant accounting procedures or updates in general information relating to federal grants become … is to explain terminology policies and procedures used in connection with federal grant accounting drawdowns and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewChild Care Licensing and Inspection
… and Tuition Payments to The Lake Grove School and Mountain Lake Children’s Residence (2009-S-90) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionContract Advisory No. 21
… Payments Guidance: The Office of the State Comptroller, in conjunction with the Statewide Financial System (SFS), … were converted during the SFS EE1 upgrade must be updated in SFS and funds reserved (pre-encumbered) to be available … contract are available on the SFS Secure website as well, in Job Aid JAA-CN210-001. The transaction to update a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Operational Advisory No. 27
… changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). This notice confirms … 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial Operations (GFO), Chapter XIV, … Current guidance regarding the Obligation Date field in SFS is not changing. Agencies should continue to ensure …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationState Agencies Bulletin No. 974
… Purpose To notify agencies of the final reduction in employee contributions. Affected Employees Contributory employees enrolled in the Optional Retirement Program (ORP) – Retirement Plan 7Z … for members who have ten (10) or more years of membership in the Optional Retirement Program (ORP). ORP members who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementDiNapoli Releases May State Cash Report
… Tax revenues in May were stronger than expected and came in $838 million higher than projections, according to the … year remain below last year’s levels. "The state brought in more money than expected in May because of strength in … Tax revenues in May were stronger than expected and came in $838 million …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportThe 80/20 Housing Program (Follow-Up)
… the extent of implementation of the recommendation in our initial audit report, The 80/20 Housing Program ( … real estate tax abatements, as incentives to developers. In New York City, participating Program developers receive … Tax Law. As of September 27, 2018, 93 developments, mostly in Manhattan, were occupied and had allocated 20 percent of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followCity of Glen Cove – Budget Review (B7-15-17)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2016 fiscal year are … reasonable. Background The City of Glen Cove is located in Nassau County. Our Office completed a review of the City’s … surpluses for the 2015 fiscal year totaling $469,078 in the general fund and $150,449 in the water fund and an …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Clarence Fire District Town of East Hampton Town of Elmira City of Lockport and the City of Troy
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsIX.2.B Terminology – IX. Federal Grants
… Government. Although the SFS contains numerous statuses, only those currently used by OSC for federal grants are … are no longer limited to the Project ID being used only with the Federal fund. Chapter XIX.1.C of this guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyState Agencies Bulletin No. 332
… Personal Data General Comments GENL_COMMENT Pay Check Pay Check Earns PAY_CHECK_EARNS Pay Check Pay Distribution PAY_DISTRIBUTN Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tables