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Seeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-procurement-062624.pdfThe Decline in Affordable Housing in New York City - April 2009
In recent years, the number of affordable rental apartments in New York City has declined.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2010.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfSome NY Schools Not Reporting Bullying or Harassment
… school year. Read the report , or go to: http://osc.state.ny.us/audits/allaudits/093018/16s28.pdf Background DASA seeks … students who are bullied or harassed are more likely to miss days of school, experience higher rates of depression, …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
Local government sales tax collections in New York state totaled
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024What Tier Are You In?
… When you join NYSLRS, you are assigned to a tier based on your … look under 'My Account Summary.' There are six tiers in the Employees’ Retirement System (ERS) and five in the Police …
https://www.osc.ny.gov/retirement/members/what-tier-are-youState Comptroller DiNapoli Releases Municipal & School Audits
… County) The former supervisor did not ensure all cash in his custody was properly collected and disbursed and did … for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received $1,254 in dental and … to determine if using these vendors was in the district’s best interest. Onondaga Cortland Madison Board of Cooperative …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-35
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … the district has budgeted $5,000 for fuel oil and usually does not expend over $5000 for this item. General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-90-35DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… to FY 2022-23, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. If … renovations and has been a drain on the authority’s budget. “The Central New York Regional Market Authority board … address shortfalls; and prioritize critical needs and fill rental space. In response to the audit, the board president …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardState Comptroller DiNapoli Releases School District Audits
… with three professional service providers paid $112,262. Wilson Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… Comptroller’s (OSC) review when they exceed OSC approval thresholds (see Section XI.2.A - Thresholds for additional … the OSC approval thresholds and do not require a formal contract document beyond the standard terms and conditions … the purchase order represented by the OP transaction. No copy of the dispatched purchase order will be submitted to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewState Agencies Bulletin No. 2159.1
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … use of the vehicle for purposes of commuting to and from an employee’s home and his or her official workstation … Valuing Personal Use of Vehicles Employees must choose from one of three methods acceptable to the IRS to determine …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2023. Affected Employees: Employees with employer-provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … use of the vehicle for purposes of commuting to and from an employee’s home and his or her official workstation … Valuing Personal Use of Vehicles Employees must choose from one of three methods acceptable to the IRS to determine …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … use of the vehicle for purposes of commuting to and from an employee’s home and his or her official workstation … Valuing Personal Use of Vehicles Employees must choose from one of three methods acceptable to the IRS to determine …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedState Comptroller DiNapoli Releases Municipal & School Audits
… board and district officials reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they … the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … records and three cases totaling $175,940 were excluded from the annual report. In addition, the court and trust …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $451,664. Of the 10 revenue accounts reviewed as of Dec. 31, 2022 and Dec. 31, 2023, two accounts were overstated by a total of $22,987 … reconciliations auditors performed. Westchester County – Court and Trust Funds Pursuant to a court order, certain …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… resulting from the preparation of a tangible capital asset for an alternative use Obligations for pollution remediation that result from other-than-normal … it is both incurred and reasonable estimable. In order for a liability to be considered incurred, there must be both …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
People with disabilities face challenges and limited access at some facilities run by the Port Authority of New York and New Jersey PANYNJ according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… The New York Daily News today published an op-ed from New York State Comptroller Thomas P. DiNapoli, Citizen … This is a victory for the people — one that has been in the works for decades. The PCFP will strengthen democracy, enable more candidates from diverse backgrounds to run for office, and create deeper …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-finance