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An Examination of the Finances of the Metropolitan Transportation Authority - April 2003

On February 19, 2003, the State Comptroller took the extraordinary step of issuing subpoenas for records and testimony from officials of the MTA.

Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)

Did Town of Gorham (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds?

Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)

… The first $50,000 of this benefit is paid in the form of group term life insurance that, under present rules, is …

DiNapoli: 26 School Districts in Fiscal Stress

… fiscal stress" and the remaining 17 as "susceptible to fiscal stress." The scores are based on the evaluation of … changes provide local officials with more helpful, easy-to-understand information that can help them address specific … To search the complete list of school district fiscal stress …

DiNapoli: Local Sales Tax Collections Jump for Third Year

… Local sales tax collections continued to climb in 2018, growing for the … billion grew by $872 million, or 5.3 percent. “Local sales tax collections grew at a faster pace in 2018 than in recent … collection growth in the fourth quarter shows that sales tax revenue can be unpredictable. Local officials should keep …

DiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes

… to a New York State 529 College Savings Program account are tax deductible. New York’s 529 College Savings … New Yorkers to consider investing in a 529 College Savings account today.” New York residents can deduct annual … by December 31. New York State taxpayers who are already account owners can contribute and deduct up to $5,000 from …

Life Changes: Why Should I Designate a Beneficiary?

… can help. It explains beneficiary designations and how you can change them. For more detailed information about … judicial separation becomes final. For more information on how divorce can affect your benefits, visit our Divorce and … for NYSLRS members and retirees This guide explains how keep them uptodate and why you should …

Audits of Local Governments & Schools

… The Office of the New York State Comptroller’s Division of Local Government and …

XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management

… or amendments thereto which do not contain the proper form of acknowledgment will be returned to the contracting …

XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management

… OVERVIEW It is the State agency's responsibility to properly plan its … of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES … impose additional burdens upon both the NFP and the State. For the NFP, financial strain is placed on their …

III.3 Scope of the SFS – III. Statewide Financial System (SFS)

… scope of the Statewide Financial System (SFS) includes the last three phases of the New York State Financial Cycle as … The scope of the Statewide Financial System includes the last three phases of the New York State Financial Cycle as …

V. Chart of Accounts (COA) Governance – V. Chart of Accounts (COA) Governance

Maximum Number of Reportable Days – Enhanced Reporting

… The maximum number of working days for employees vary based on the type …

XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting

… Basic financial statements for the State of New York are prepared … accounting principles (GAAP) for governments as prescribed by the Governmental Accounting Standards Board (GASB) which … body for establishing governmental accounting and financial reporting principles. From time to time, GASB will …

XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting

… No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section 1600 – … expenses, and transfers - and assets, deferred outflows of resources, liabilities, and deferred inflows of resources - …

Violating the Terms of a DRO – Divorce and Your Benefits

… pre-existing DRO, separation agreement, or stipulation of settlement, the Comptroller,  at their discretion , may … including the judgment of divorce, stipulation of settlement and/or separation agreement, and all filed DROs. …

Public Posting of Certain Contracts

… and exempted contracts, which are otherwise subject to the approval of the State Comptroller. Memo Bill Text Status … and exempted contracts which are otherwise subject to the approval of the State Comptroller …

Oversight of Adult Care Facilities

… that were not cold enough, and dishwashers that were not hot enough. Significantly, we found alcohol and marijuana … left out in a medical office and an administrator’s office, respectively. Such inspection issues may have been … included substantiated allegations of mice in the resident’s room, resulting in citations to the facility. Another …

Oversight of Registered Apprenticeship Programs

… Labor (DOL) is providing adequate oversight of registered apprenticeship programs (Programs). The audit covered … As part of fulfilling its mission, DOL oversees registered apprenticeship programs (Programs), which are formal training … by an employer, a group of employers, or a Joint Apprenticeship Committee that represents both employers and a …

Oversight of Disability Services (Follow-Up)

… while the six campuses were ADA-compliant, we identified 170 areas where accessibility could be improved. Many of …