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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … cost-effective, the district could achieve greater savings by modifying the terms of the program. For example: the … records to the board for audit. Tioga County – Court and Trust Auditors reviewed the treasurer’s processes, procedures …
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
… off tickets or play the odds in hopes of hitting a big winner. The payoff for the state is significant – billions …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetState Comptroller DiNapoli Releases Municipal Audits
… and “town-outside-village” general funds. Town-wide funds are used for the benefit of residents of the entire town, including the village. Town-outside-village funds are used only for the benefit of residents in the portion of …
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
… in the country, New York still lags behind other states when it comes to its rainy day reserves, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The time to prepare for serious fiscal problems is before they arrive,” DiNapoli said. “The need for a …
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
… growth outpaced the nation and New York state, according a report released today by State Comptroller Thomas P. … “The strong employment trends have helped boost personal income and sales tax collections, making it easier for the city to afford new services and to balance the budget. Still, some …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsStart Saving for Retirement
… may seem far into the future but the steps you take now to save for retirement can make a huge difference when that … An Important Part of Your Post-Retirement Income Not sure how much you’ll need to save for retirement? It’s helpful to … you get closer to retirement, you should develop a plan to withdraw money from your retirement savings. A withdrawal …
https://www.osc.ny.gov/retirement/members/saving-for-retirementDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… 6.9% higher in 2023 than in 2019, with an average annual salary of $55,500. In 2023, the Mohawk Valley was still down … trips made by residents of other states to New York, an increase of nearly 31% from two years prior. People from New … parks increased by over 900,000 in 2020 and continued to increase over the next three years, with visitation 9.1% …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysTown of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials … The Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 … increased unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end of 2023 or 118 …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Audits
… and/or Buffalo Billion portfolio to ensure that taxpayer money was effectively spent and was producing the intended …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0XII.6.I Paying a Non-State Employee – XII. Expenditures
… Units are responsible for ensuring individuals they pay qualify as independent contractors. Business Units are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeOpinion 90-41
… properties even in the absence of statutory or home rule authority (see 1979 Opns St Comp No. 79-453, unreported; …
https://www.osc.ny.gov/legal-opinions/opinion-90-41State Comptroller DiNapoli Releases Audits
… initial report was issued, the subway and bus fare evasion rates have increased. The first quarter of 2023 … 11.1% (± 0.9%) for subways and an estimated increase of 37.6% for buses. After the audit’s release, the MTA created a …
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
… of the Imaging and Attachment feature of the Statewide Financial System (SFS), as well as a summary of State Archives’ and the Office of the State Comptroller (OSC) … When developing this process, each agency must include controls to ensure its imaging system produces …
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
… that were not paid (i.e., denied or rejected). Online agencies must use the attachment feature in the SFS to … Employee Report of Travel Expenses and Claim for Payment ( AC 132-S ) Statement of Automobile Travel ( AC 160-S ). For online agencies where a proxy enters and …
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
… of this Chapter) Open for Ordering – If this box is checked, purchase orders can be created for the … selects the classification, the “open for ordering” check box on the vendor record will automatically default according … Article 15-A. *Located in the Government Classification box in SFS The Certification Source will maintain …
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
… Fund (Fund) has launched a multi-faceted initiative to hold publicly-traded corporations and their top executives … underrepresented racial minorities, companies that fail to disclose their workforce’s racial or ethnic diversity, and companies that refuse to embed diversity in their search for new board directors. …
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
… Objective To determine whether the Office of Children and Family Services (OCFS) has … evidence that the Local District provided the courts with all critical case information, which the courts rely on to … standards, policies, or procedures for supervising all direct placement cases that it has for similar child …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… costs have created an urgent need for affordable housing in New York. In 2012, more than 3 million households were at or above the … tenant complaints and the awarding of $230 million in taxpayer-funded low-interest loans for housing repair and …
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
… It is in the State’s best interest to use cost effective payment … contract, temporary service or for lost payroll checks. All advances should be repaid within 14 days or upon receipt … the OSC requires Business Units to maintain for all advance account transactions (outlined below), OSC also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… be outside the contract itself, such as requirements in New York State law, the Federal Acquisition Regulations or other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoring