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Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… and other restricted moneys. The Town Comptroller does not record reserve activity in the financial system, instead she accounts for … has not properly recorded and reported interfund activity. The Town has not established an effective fleet …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Covert – Financial Management and Justice Court (2015M-180)
… condition and to review the Court’s financial activity for the period January 1, 2014 through May 20, 2015. … population of approximately 2,200. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … condition and to review the Courts financial activity for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… station; and Travel between the employee’s place of residence and official station, because this is considered … regardless of where the employee maintains his or her residence. An important purpose of identifying a tax home is … regardless of where the employee maintains his or her residence. The head of an agency designates an employee’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… The New York City Department of Probation (NYC Probation) failed to properly supervise thousands of New … by either the Queens District Attorney’s Office or NYC Probation. This audit examined those under the supervision of NYC Probation. Under the Child Passenger Protection Act, also …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksNew York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… were 11 percent higher than the previous year, but the average bonus paid to industry employees in New York City … doubled since 2015. Bonuses declined in 2018, but the average bonus was still double the average annual salary in the rest of the City’s workforce. …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… is included in the final report. The audit can be found online at …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… and clean energy projects.” IRA Grants Energy, clean air and conservation programs funded through the IRA provide … grants to assist communities in identifying sources of air pollution and engaging with regulators to address them … of pollutants that cause climate change and other air pollution problems. The Internal Revenue Service has …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersOpinion 92-55
… may accept dedication of private water lines of an outside consumer if it is determined that the lines are needed to … repair and maintain the private water lines of an outside consumer of the village water system (see 1980 Opns St Comp … may accept dedication of private water lines of an outside consumer of the village water system which are located …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-17
… This opinion represents the views of the Office of the State Comptroller at the time … proceeds to the townwide general fund, the town board may transfer the sand to a town sewer district without … Whether in lieu of selling the sand and crediting the proceeds to the …
https://www.osc.ny.gov/legal-opinions/opinion-95-17III.2 SFS Policies – III. Statewide Financial System (SFS)
… To prescribe such methods of accounting as are necessary for the performance of the foregoing duties.” Guide to … to prescribe such methods of accounting as are necessary for the performance of the foregoing duties …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on … Thomas P. DiNapoli. “There are older New Yorkers waiting for services to help them remain independent and out of nursing homes, but the Office for the Aging isn’t doing enough to make sure the funding for …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsNYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… by calling the Albany FBI Field Office at 518-465-7551 or 1-800-CALLFBI. “I want to be very clear to our system’s retirees and members — these are phony … by calling the Comptroller’s toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… through February were $758.4 million higher than forecast in the most recent Division of the Budget (DOB) update to the … DiNapoli said. “While these resources will be helpful in the state’s ongoing recovery effort, it is important to … and think long-term, as challenges remain.” Tax revenues in the month of February totaled $7 billion, $1.8 billion …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… are strained by steep declines in other industries, but it comes with a caution. New York benefits when Wall Street … of private sector wages in New York City, even though it is less than 5 percent of private sector employment. DiNapoli estimates that nearly 1 in 10 jobs in the city are either directly or indirectly associated …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityXV.11 Journal/Revenue Transfers – XV. End of Year
… OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year, OSC … that agencies submit these transactions to OSC by the date identified in the Office of Operations Events and … Calendar . Submission of a transaction after this date may not provide OSC sufficient time to conclude its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersNew York’s Economy and Finances in the COVID-19 Era
… Edition Selected Economic Trends Statewide, 28% of Lost Jobs Have Been Regained Through July; in NYC, 17% While New York State has regained more than one in four of the jobs it lost in March and April, the unprecedented scale of … and April. Through July, the State had regained 548,000 jobs, or 28 percent, as shown below. The COVID-19 recession …
https://www.osc.ny.gov/reports/covid-19-september-2-2020SUNY Bulletin No. SU-177
… on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … 12/31/10. (Please refer to Payroll Bulletin Number SU-174 for additional information) The HIRE Act expires on 12/31/10; therefore, the Social Security tax for employers resumes effective 1/1/2011 and employee records …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actFarmland Protection Program
… is adequately administering and promoting the Farmland Protection Program to protect agriculturally viable farmland … 365,000 acres of farmland and 2,800 farms. The Farmland Protection Program (Program), established in 1996, provides … eligible municipalities with grants to implement farmland protection activities. The Program is used to promote the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health (DOH): Medicaid Program: Medicaid Claims Processing … or questionable Medicaid payments. By the end of the audit fieldwork, auditors recovered about $2.3 million … and Development (NYC HPD): Housing Preferences for Veterans (2014-F-14) An initial report issued in June 2012 …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-audits