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State Comptroller DiNapoli Releases Audits
… the second largest tax amount collected annually. Taxable online sales have been rising with an acceleration of such … sales during the pandemic, with large retailers as well as online marketplaces reporting growth. Auditors examined …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsOpinion 90-36
… bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed "that …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Selected Management and Operations Practices
… 469 of the Laws of 1989 requires the State Comptroller to conduct an audit of NYPA’s management practices at least … Energy Efficiency Program. A. ReCharge New York Purpose To determine whether NYPA managed the ReCharge New York …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesCity of Olean – Budget Review (B1-13-2)
… in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Examination of Unemployment Insurance Benefits 2016 Annual Report
… recoveries for past UI overpayments from 130 New York State employees hired during calendar year 2016. In addition, … calendar year 2016, DOL recovered $342,415 from New York State employees who owed DOL for past UI overpayments through …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportBatavia City School District – Financial Condition (2016M-160)
… Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four schools … Key Findings While the Board appropriated fund balance in the annual budgets to help finance operations, these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160DiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… New York City faces spending risks that could increase its budget gaps for Fiscal Years (FY) 2025 through 2027 to an average of $12.6 billion annually, … released today by State Comptroller Thomas P. DiNapoli. “New York City has weathered fiscal difficulties over the past …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… the agency responsible for making sure they get recycled has little knowledge of whether it’s actually … rechargeable batteries increases.” Rechargeable batteries can contain toxic metals such as mercury, lead, cadmium, … there are no public costs or public collection sites. C2R also creates, and submits to the DEC, an annual report on the …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsImplications for the Future – 2021 Financial Condition Report
… Remains While the recession brought on by the COVID-19 pandemic was short-lived, employment has yet to recover … were regained. No region of the State has returned to pre-pandemic employment levels with New York City trailing its … subject to risk, but the path of the coronavirus pandemic will heavily influence economic activity for the …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureOpinion 2001-1
… GENERAL MUNICIPAL LAW §90; 29 USC §201 et seq .; NY CONST, ART. VIII, §1: A village board may authorize … with constitutional equal protection guarantees (NY Const, art. I, §11; see, e.g., Gruen v County of Suffolk , …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… to potential applicants through the city’s online job hub. For example, the Department of Citywide Administrative … employment applications received via the city’s online job hub has nearly doubled over two years to 736,011 in FY 2023. …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicState Comptroller DiNapoli Releases Audits
… Agriculture (USDA). The program provides rental subsidies for low-income elderly and family tenants residing in … that HTFC is making program payments to property owners for the correct number of units and that units and projects … properly by project owners, but found opportunities for HTFC to better ensure it receives all the information it …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street College of Education (Bank Street) on its … program, and sufficiently documented pursuant to the State Education Department’s (SED) guidelines, including the … (Center) is a not-for-profit organization authorized by SED to provide Preschool Special Education Itinerant …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Cost Manual (2017-S-32) Auditors identified $1.6 million in reported costs that did not comply with requirements for … including $541,775 paid to 38 individuals who did not work in VOA-GNY's SED preschool programs. Department of Health … Vaccines (2017-S-41) Auditors identified $32.7 million in improper Medicaid payments for costs related to …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0State Police Bulletin No. SP-123
… Purpose To provide notification of the procedure for processing the … for paychecks dated June 23, 2010 Background Pursuant to Chapter 69 of the Laws of 2009 an annual lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-123-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-140
… Purpose To provide notification of the procedure for processing the … 4L/5C for paychecks dated June 6, 2012 Background Pursuant to Chapter 69 of the Laws of 2009 an annual lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-140-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-134
… Purpose To provide notification of the procedure for processing the … 4L/5C for paychecks dated June 8, 2011 Background Pursuant to Chapter 69 of the Laws of 2009 an annual lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-134-education-payment-employees-represented-police-benevolent-associationState Agencies Bulletin No. 1255
… responsibility regarding Tier 6 contribution rates for the New York State Teachers Retirement System. Affected Employees … March 16, 2012, the Governor signed legislation creating a new Tier 6 that applies to employees joining a retirement system after March 31, 2012. The New York State Teachers Retirement System operates on a July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1255-new-york-state-teachers-retirement-system-nystrs-tier-6-contributionDiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… death of an individual in order to obtain Social Security funds or other benefits is a federal crime,” said McGill, “We …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 1,115,632 1,074,831 16,812,584 Fund balances: Reserved for: Inventories 182,821 182,821 Liens … $13,616,035 $10,478,037 $10,698,303 Amounts reported for governmental activities in the statement of net assets … Other long-term assets are not available to pay for current-period expenditures and therefore are deferred in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2