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State Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 … access controls, such as user account management, password security and user account controls, or disable 60 of the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… additional revenues to balance annual budgets. With this latest addition of casino gambling, the Gaming Commission …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetState Comptroller DiNapoli Releases Municipal Audits
… of the laws governing the finances of the general fund tax bases and did not have an understanding of the finances …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… Despite a now decade-long economic expansion in the country, New York … the goals outlined. Such deposits could include resources now designated as informal reserves, such as certain funds … Despite a now decadelong economic expansion in the country New York …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesDiNapoli: New York City Job Growth Continues to Set Records
… York City is benefiting from the longest and largest job expansion since the end of World War II. The 907,600 jobs … added since 2009 is twice as many as during the 1992-2000 expansion, the previous record-holder, DiNapoli’s report … in 2019, the smallest gain since 2010 when the current job expansion began. Nonetheless, the sector added 211,200 jobs …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsStart Saving for Retirement
… far into the future but the steps you take now to save for retirement can make a huge difference when that day … first before you set a savings goal. Think of retirement security as a three-legged stool, with three sources of … Top) Why You Should Open a Personal Retirement Savings Account Now Financial experts say you’ll need 70 to 80 …
https://www.osc.ny.gov/retirement/members/saving-for-retirementDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… Tourism in New York state has grown post-pandemic but employment in … pre-pandemic levels, according to an analysis released by New York State Comptroller Thomas P. DiNapoli. The report … caused by the pandemic in 2020. During the pandemic, New York lost $10.9 billion in economic activity from travel …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysTown of Wawayanda – Financial Operations (2024M-160)
… with the AFR filed by the Town. As a result, there is little assurance the information used to make financial …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Audits
… two and partially implementing three. New York City Department of Transportation – Street … for operating the subways and most of the public bus service throughout New York City, and MTA Bus Company … District – Security Over Critical Systems (Follow-Up) (2025-F-5) The Hudson River–Black River Regulating District …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0XII.6.I Paying a Non-State Employee – XII. Expenditures
… who provided services to the State. Paying non-employee travel Paying expenses for employment interviews Paying … employee-entitled fringe benefits (e.g., union, health insurance, deferred compensation). In addition, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeOpinion 90-41
… AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE … borne wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a village assessing the cost of an extension to an existing sewer system wholly against benefited …
https://www.osc.ny.gov/legal-opinions/opinion-90-41State Comptroller DiNapoli Releases Audits
… Division of Homeland Security and Emergency Services – Cyber Incident Response Team (Follow-Up) (2023-F-8) In 2017, the Cyber Incident Response Team (CIRT) was created within the … that CIRT developed lines of service to guide its work – cyber incident response services, technical cyber services, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Office of the State Comptroller (OSC) requirements related to this feature. Specifically, this section discusses … with attachment capability. Online agencies are required to use the attachment feature in the SFS to store electronic documents in support of transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… requirements for transactions that were not paid (i.e., denied or rejected). Online agencies must use the … Expense transactions in the SFS. Employee Report of Travel Expenses and Claim for Payment ( AC 132-S ) Statement of … Rules and Regulations of the Commissioner of Education, Title 8, Part 188: Framework of policies and procedures for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… and contracts are not required. (e.g., Client workers, respite providers) No Recipient Individual receiving money … (e.g., Federal Agency, non-NYS municipality) Yes NYS Muni-School Dist or BOCES Government run school districts and BOCES located in New York State. (e.g., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… diverse attributes based on age, race, gender, ethnicity, sexual orientation and gender identity, geography, and … ethnicity, age, gender identity, gender expression and sexual orientation. National Healthcare has since agreed to … including diversity of age, race, gender, ethnicity, sexual orientation and gender identity, geography, and …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionOversight of Direct Placement of Children
… To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure … responsible for supervising and coordinating child welfare services, which are administered by 58 Local Departments of Social Services (Local Districts) throughout the State and include …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… needed repairs such as broken elevators, cracked walls and peeling paint, and failure to provide essential … bathroom or kitchen, following the landlord’s removal of walls in their apartment. They asked for a rent reduction. … landlord told ORA that the repairs were finished, but didn’t send paperwork to support that claim until May. The next …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… to use cost effective payment methods and to avoid the expenses associated with the State’s traditional voucher payment process. State agency managers are required to develop and … and obtain OSC approval where required. For allowable expenses, OSC requires Business Units to maintain sufficient, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesState Agencies Bulletin No. 315
… changes affecting the suspense period and 7 year period for TIAA/CREF members. Affected Employees Employees with a … to be employed and therefore should be given credit for this time when calculating completion dates for the suspense period and the seven (7) year period (where …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-members