Search
Opinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … herein specified of any county, city, town, village or school district to contract indebtedness ..." (NY Const, art 8, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23State Comptroller DiNapoli Releases Municipal Audits
… the audit period. The college's purchasing policy also does not address insurance coverage. City of Lockport – … they prepared cash flow estimates for 2018, which would have allowed them to determine if unrestricted fund balance … the treasurer's incompatible financial duties or provide any oversight of the treasurer's work, such as reviewing …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… agencies, it did not ensure they met the qualifications for the new position into which they were hired or promoted, … experience, and operating license requirements and, for operating titles such as Train Operators, Conductors, and … expenditures, and duplicate compensation costs for overlapping services. The follow-up found DYCD made only …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… State of tangible personal property or taxable services in excess of $300,000 during the immediately preceding four … sales tax quarters. The contractor must also certify in writing to the procuring agency that the requisite … address an emergency situation (an "emergency" within the meaning of State Finance Law Article XI, or to ensure the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the … through December 8, 2020 was to provide clean, low-cost, and reliable energy consistent with its commitment to the environment and safety, while promoting economic development. On December …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… three programs, as follows: $2.6 billion in standard HCV funds with an additional $31.7 million in CARES Act funding … April 1, 2017 and June 9, 2021; $6.8 billion in PBCA funds between April 1, 2017 and June 9, 2021; and $47.2 … and prevent potential reduction or loss of federal funds. This should include but not be limited to increased …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
The benefits from four major social insurance programs provide crucial financial support during difficult times in the lives of hundreds of thousands New York workers and their families each year according to a new report by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersState Comptroller DiNapoli Releases Audits
… voucher utilization threshold during any year covered by the initial audit scope, and HCR could not fully reconcile …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsReal Property Portfolio
… 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 … ESD’s property holdings are diverse in location, size, value, and use; and are distinct to the circumstances (e.g., …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioNew York State Employees and Federal Funding – Federal Funding and New York
… with federal dollars ranges widely – from 40 agencies that have no federally-funded FTEs to the Department of Labor, … 9,009 189,700 4.7% Note: Neither SUNY nor CUNY report any of their FTEs as being federally funded, even as the SUNY …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… a transaction in the SFS using the appropriate Audit Type below. Users will submit the agreement and required … will create a transaction in the SFS using the appropriate Audit Type as identified below. For transactions subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsReporting Regulations 315.2 & 315.3
… unit of government or organization obligated or agreeing to make contributions to the retirement system on behalf of its employees. (b) The … York and Local Police and Fire Retirement System and who have been assigned a registration number shall be included in …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… or multi-agency, Deny; Please contact [email protected] FIE Deny; Please contact DOB Examiner Approve Deny; Please … type of journal will cause it to be automatically denied. FIE Source Type – if an agency has a business need to move PS … a GL Journal to move the PS using the source code of ‘FIE’ . Bulkload agencies must enter these journals online in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… goods or services to New York State must be registered in the Statewide Vendor File. This Subsection provides the … agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to directly register individuals or entities in the Statewide Vendor File add a significant number of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… This generally occurs when an employee travels repeatedly to the same location over an extended period for official … likely incur substantial tax liabilities with respect to reimbursement of travel expenses. This tax liability can … in supplemental income upon which the employee will have to pay taxes, interest and, potentially, penalties that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Treasurer’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… Treasurer sends listings of the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine … procedures such as requiring at least two people to count and certify the money collected at fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… per diem payments of approximately $9,000 that may have been unnecessary and/or an improper use of District money. The District could have saved up to $17,000 had the Board required the use of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Oversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) … against future claims for any unknown defects in the title to the property at the time of sale. The cost of title … and expenses that officials say are inappropriate and that have unnecessarily increased the cost of title insurance for …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… decisions regarding this initiative including toll levels have yet to be determined. The budget eliminates cash bail … a 5-cent charge for paper bags used by such stores, with any resulting funds going to the state and localities that … transparency for economic development spending, the budget does not require such a database or specify details as to how …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budget