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DiNapoli Releases Profile of New York's Small Business Owners
… that reflect the diversity of our state.” DiNapoli’s report found that for 9 out of 10 New York business owners, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersOpinion 90-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … moneys to the town library. We are in receipt of your letter asking whether a village may contract for library …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Controls Over the Empire State Supportive Housing Initiative
… a building may result in immediate and long-term damage if moisture is not removed appropriately. The work plans for …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeComptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… to Grand Larceny in the Third Degree, a Class D felony, for stealing over $148,000 in pension payments from the New … a New York State pensioner who died in March 2010. “For years, Ms. Kanas spent thousands, living off a pension to … admitted to having stolen the pension benefits intended for Mr. Yudenfreund for almost five years after his death, …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysDebt – 2022 Financial Condition Report
… with State resources, directly or indirectly, to a public authority, bank trustee or other municipal issuer. … than 97 percent of State-Funded debt has been issued by public authorities without voter approval. In SFY 2020-21, …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtXI-A.2 Purchase Requisitions – XI-A. Purchasing
… section directs agencies on the use of the requisition to streamline and standardize the purchasing process. In the … down list on the requisition. As a reminder, agencies may not use a PCard as the payment method for purchases from … and services agencies purchase. Items in the Item Master have standardized nomenclature and attributes, such as units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesXI.12.C Surety Takeovers – XI. Procurement and Contract Management
Public works contracts may include provisions that require a surety to complete or arrange for completing the contract should the original contractor default
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversState Agencies Bulletin No. 2288
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 SSU … Unit 21 who are covered under Appendix D are eligible to receive the 2024 SSU Uniform Cleaning and Maintenance … (NPAY502) using Earnings Code UA8: Earnings Begin Date: 11/14/2024 – Administration Extra Lag 11/21/2024 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2288-2024-uniform-cleaning-and-maintenance-allowance-eligible-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Village of Earlville – Collections (Madison County) Although the clerk-treasurer accurately recorded collections that auditors … treasurer within the timeframes established by state law. As a result, funds were not provided to finance town and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
The Times Union published an oped from New York State Comptroller Thomas P DiNapoli today on the shortcomings of the Olson Groups COVID19 report and the need for an independent commission to review the states pandemic response
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… In response to a request from the Troy City Council, New York … from the State Environmental Facilities Corporation (EFC) under a federal program to help fund its replacement of … the State Constitution’s prohibition on using public funds for private purposes. “Exposure to lead from water service …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalState Agencies Bulletin No. 914
… withholding of Social Security and Medicare taxes for employees receiving a military stipend. Affected … Legal Services that the IRS regulation was applicable only in non-employee situations. Since no specific guidance was … stating that military stipend payments made to employees in active duty for more than 30 days are to be treated as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsDiNapoli Issues Report on Transparency of Village Fiscal Activities
… said. “Those that don’t file are leaving taxpayers in the dark about how their money is being used or if fiscal … 2019, the number of villages that did not file at all in 2023 grew from six in 2019 to 76. Failure to file by the statutory deadline or …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesCitywide Payment Services and Standards – Controls Over Payments
… of CPSS improved the payment experiences for the public and promoted time and cost savings for City agencies. … York fairly, efficiently, and transparently, and instill public confidence and encourage compliance. The mission of …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) … Hill (Manhattan). Key Findings Our audit found that HPD does not adequately oversee the physical and financial …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsState Agencies Bulletin No. 1031
… to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … deducted from a 2011 paycheck. To avoid under-withholding of income taxes for 2010 and subsequent deductions for Social … work with their employees to accelerate the submission of travel reimbursement vouchers to OSC so that these are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 1093
… to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … deducted from a 2012 paycheck. To avoid under-withholding of income taxes for 2011 and subsequent deductions for Social … work with their employees to accelerate the submission of travel reimbursement vouchers to OSC so that these are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. 933
… to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … deducted from a 2010 paycheck. To avoid under-withholding of income taxes for 2009 and subsequent deductions for Social … work with their employees to accelerate the submission of travel reimbursement vouchers to OSC so that these are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsVillage of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… The average bonus paid to employees in New York City’s securities industry for 2024 reached … COVID-19 pandemic highs. Wall Street’s profits rose 90% in 2024. “The record high bonus pool reflects Wall Street’s very strong performance in 2024,” DiNapoli said. “This financial market strength is …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024