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NY Received More From Washington Than It Sent Due to Federal Relief
… Rental Assistance and Public Housing ($271 per capita, 1 st ), and Transit ($154 per capita, 1 st ). Federal expenditure areas where New York ranks low …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfReal Property Portfolio (2022-S-14) 180-Day Response
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdfSchenectady County – Investment Program (2025M-5)
… option already used by the County, officials may have realized additional earnings ranging from $5.1 to $10.6 … days, pursuant to Section 35 of GML. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5DiNapoli Releases Executive Budget Report
… budget gaps projected by the Division of Budget (DOB) have increased to a total of $27.3 billion through State … policy changes in Washington may have a large impact on the state’s finances and on New Yorkers’ quality of life. … state’s spending trajectory on major programs in ways that do not harm services, but ensures their long-term fiscal …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… appropriations by Congress to fund the contract. HCR must have both the authority to issue a voucher and the funds … the HUD-held program reserves, can be used to make HAPs on behalf of eligible program participants. In addition to … housing subsidies and administrative reserves that could have been used to increase participation throughout the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were … with our recommendations. Appendix B includes our comments on the issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andDiNapoli Report Spotlights New York's Veterans
… “New York is home to nearly 900,000 men and women who have served bravely to safeguard our freedom,” DiNapoli said. … and nursing homes. DiNapoli’s report, which includes data on veterans in every county in New York, also found that: … owners. Veterans who serve in the Guard or Reserve, or have been honorably discharged from active duty may apply, …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… of more than $120,000 from the BMFD. GARCIA pled guilty in White Plains federal court before U.S. District Judge Cathy Seibel. … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000DiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… that Fortune 500 retailers Best Buy and Nordstrom have agreed to the New York State Common Retirement Fund’s … assets of the New York State and Local Retirement System on behalf of more than one million state and local government … that Fortune 500 retailers Best Buy and Nordstrom have agreed to the New York State Common Retirement Funds …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyOpinion 88-36
… You ask if a sheriff is personally responsible for cash shortages occurring in his department. You also ask if … for the prisoner's benefit. Although there is little case law on the subject, it is doubtful that the rule of … informed, however, that an appeal is now pending in this case. Relative to a sheriff's liability, it should be noted …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Comptroller DiNapoli Statement on the Passing of Alfred DelBello
… as the Mayor of Yonkers, as Westchester County Executive and as the state’s Lieutenant Governor, he returned their … I have been fortunate to have enjoyed his friendship and benefitted from his guidance. He always offered wise counsel and advice. Al will be missed. … When New Yorkers chose Al …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-statement-passing-alfred-delbelloXII.6 Unique Payment Situations – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situationsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… (Transit) identified potential damage to its system and developed plans to mitigate the effect of extreme weather … tested/updated the plans and inspected and maintained the equipment to ensure they can be deployed when needed. Our … specifically related to climate adaptation to prepare for rising sea levels, storms, and severe weather events. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … and file the required annual financial report (AFR) with the New York State Office of the State Comptroller (OSC) … Board and file AFRs, as required. Village officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… if leave time benefits were administered in accordance with Board-adopted policy and if Village information … records of accrued leave balances, including her own, with no independent review. We reviewed two former … Recommendations Develop personnel policies that are clear with respect to the accrual and use of leave time and the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… our audit was to review the Village’s financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background … we found several material errors in the maintenance of the accounting records and related reports. As such, the Board …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… taking additional steps to increase physical accessibility for the 171 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38DiNapoli: MTA's Plan to Pull Trash Cans Didn't Make Stations Cleaner
… is that it's inconclusive, except for the fact that riders have a harder time finding a trash can." The MTA's NYC … the accompanying presence of rodents." The pilot was based on the theory that removing trash cans meant no overflowing … in March and April 2015, two of them still did not have signs posted. Recommendations DiNapoli's audit …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mtas-plan-pull-trash-cans-didnt-make-stations-cleanerState Agencies Bulletin No. 2193
… of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign in the 2024 calendar … is an effort to promote efficiency and reduce the costs of payroll processing on a statewide level. SEFA Campaign … Campaign (FCC) Code, which appears on the SEFA Pledge and Payroll Deduction Authorization card, must be used as the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2193-2024-state-employees-federated-appeal-sefa-campaign