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Opinion 95-31
… pursuant to General Municipal Law, §207-m. May 24, 2000 Christina Lomolino, Esq., Corporation Counsel City of Yonkers …
https://www.osc.ny.gov/legal-opinions/opinion-95-31State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … two fiscal years. The budget includes a $75,000 general fund contingency, which is less than 1% of the village’s … concluding on the village’s tax cap compliance. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 885
… Purpose To notify agencies of the secondary reduction in employee contributions. Affected Employees Contributory … 9, 2009 Background Chapter 617 of the Laws of 2007 amends NYS Education Law, Article 8-B, Section 392 2(c) and Article … a non-contributory status. Note : Based on a legal review by OSC Counsel, employees who have ten (10) or more years of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … the three calendar years ended Dec. 31, 2013, Easter Seals NY claimed $688,543 in ineligible costs for its rate-based … public relations and advertising costs. Department of Health: COLA – Child Center of New York (2016-BSE4-01) Each …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… of Dansville , Town of Moreau , New Hope Fire Department , Real Property Tax Exemptions Administration , Town of … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village … not establish written policies and procedures for debit card usage or review the bank statements and supporting …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Village of Hunter – Financial Operations (2023M-164)
Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed Village financial operations
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Port Jervis City School District – Audit Follow-Up (2022M-152-F)
… of Schools (Superintendent) is the District’s chief executive officer and is responsible, along with other administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… guidance to agencies about important dates involved in the payment process as well as the payment terms available in the … how the Invoice Received Date field is populated in SFS. Online Agencies For invoices not submitted using the … in the Basis Date Type field works in conjunction with the Pay Terms field on the voucher to calculate and auto-populate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewTown of Tully – Justice Court Operations (2021M-10)
… (Board) did not perform an annual audit of the Justices’ records, as required. Key Recommendation Conduct an annual audit of the Court’s records or retain an independent public accountant to perform …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Village of Ballston Spa – Audit Follow-Up (2017M-256F)
The purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in October 2018.
https://www.osc.ny.gov/files/local-government/audits/pdf/ballston-spa-follow-up-2017-256f.pdfState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … based on the amount and quality of information provided by OCFS, that the agency did not maintain adequate oversight … more than $6.3 million. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… employees’ personal internet browsing and their use of social media on district computers. Officials also did not provide … interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsMonitoring the Green Innovation Grant Program
… Innovation Grant Program (GIGP), and if grant recipients are substantively completing projects per project agreements …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… that the appropriate employee information and chart of account information is used on the expense report. To ensure … reimbursements are deposited into the employee’s preferred account(s), agencies should ensure that employees are aware … office correctly reflects the financial institution and account(s) to which the employee wants expense reimbursements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentLocal Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest … revenue source for counties (34 percent). Local sales tax collections declined by $1.8 billion, or 10 percent, in …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentXII.8.C Payment Intercepts – XII. Expenditures
… the Office of the State Comptroller (OSC) has the ability to offset payments received from the Business Unit and offset a portion of that payment to another entity. This section provides Business Units with guidance on how to request OSC to intercept a payment from a Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsOpinion 98 - 19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL LAW, §109-b: An installment purchase contract of a fire district is subject to a mandatory referendum. You …
https://www.osc.ny.gov/legal-opinions/opinion-98-19State Comptroller DiNapoli Releases Municipal Audits
… of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town of Porter , Putnam County , Village of … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … of Stillwater – Capital Project and Settlement Award Accounting (Saratoga County) The clerk-treasurer did not …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsX.4.D Location – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment values defined by the vendor. … payment method is displayed under the “Additional Payables Options,” “Additional Payment Information” section. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … withdraw 25 payments totaling $77,615 from the bank account. In addition, the Clerk of the Legislature did not … a general fund advance with a balance of $45,662. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-audits