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State Comptroller DiNapoli Releases Municipal Audits

… did not have documentation to support a business purpose. Tompkins County Development Corporation – Board Oversight (Tompkins County) The board generally oversaw operations but …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits

XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting

… is a comprehensive list of those funds included in the New York State reporting entity, organized under GAAP*, as of … Fund 20600-20601 Charter Schools Stimulus Fund 21500-21503 New York State Infrastructure Trust Fund 21900-22266** … 20100-20209** Combined Expendable Trust Fund 20300-20301 New York Interest on Lawyer Account Fund 20350-20351 NYS …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafr

State Agencies Bulletin No. 2273

… The purpose of this bulletin is to notify agencies of the 2024, year-end processing schedule for AC230s, Worksheet for … (Admin)deadline. Federal, State, and Local withholding wages and taxes will not be reduced. Only Social Security and … YES YES * Taxes should be included in the check as gross wages and employee will receive a corrected W-2 and/or Credit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checks

DiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen

… The MTA has begun to lay out options for its funding partners, leaving them with some tough decisions. The … and narrow budget gaps, the MTA suggests that if funding partners provide additional dollars by 2023 it would allow it … about one-third in the years ahead. If the MTA’s funding partners move forward with this approach, DiNapoli’s report …

https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widen

DiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year

… state fiscal year (SFY) fell $1.3 billion (3.5 percent) to $36.9 billion from the same period a year ago as personal … largest source of revenue, lagged expectations, according to a mid-year report on revenue and monetary settlements … exceeded initial and updated projections. The decline is due largely to corporate tax reforms made in 2015, decreased …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-year

DiNapoli Announces Latest Fiscal Stress Scores

… The City of Albany (Albany), the Village of Coxsackie (Greene) and the towns of Bennington (Wyoming), West Turin …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scores

NYSLRS Regulation 315.4 for Elected and Appointed Officials

This session will cover the reporting requirements under Regulation 315.4 for elected and appointed officials who are members of the New York State and Local Retirement System (NYSLRS). We will discuss what is required for elected and appointed officials, and employers.

https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-regulation-reporting-030123.pdf

XI.18.C Consultant Disclosure – XI. Procurement and Contract Management

… on-line at https://www.onetonline.org to find a list of occupations.) Number of Employees: the total number …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosure

Opinion 92-32

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … opportunity and flexibility for the ... towns ... of the State to manage the historic and cultural properties under …

https://www.osc.ny.gov/legal-opinions/opinion-92-32

Opinion 99-8

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … §10(1)(ii)(a)(9-a); PUBLIC OFFICERS LAW, §106(3): A town is authorized to adopt a local law that establishes a flat …

https://www.osc.ny.gov/legal-opinions/opinion-99-8

City of Long Beach – Budget Review (B17-7-9)

… funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9

X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management

… been established for processing expenditures to unique vendors. The VMU will work with the New York State Business … are also able to monitor the approval of their requested vendors by using the following SFS report: New Added Vendors – Business Units can query the Statewide Vendor File …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-id

IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants

… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project … but are required to set up Funds Distribution to determine what charges will go through the Federal Billing Process Do … OSC cash managed projects the Contract that the Project is linked to is set to ACTIVE status. Upon cost collection …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agencies

Village of Oxford – Justice Court Operations (2013M-219)

… Purpose of Audit The purpose of our audit was to review the Justice Court’s financial operations for the period June 1, … recording, collection and deposit and in reporting to the Justice Court Fund (JCF) and the Department of Motor Vehicles …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219

DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds

… The former treasurer of the Bolivar Volunteer Fire Department was charged today in the alleged theft of more … from the fire department over several years, following an investigation by State Comptroller Thomas P. DiNapoli’s … partnership with my office in bringing Mrs. Olmstead to justice." "The village of Bolivar’s Police Department, along …

https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-funds

Town of Florida – Town Clerk Operations (2012M-215)

… 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of … and reports or physically secure collections, there may have been transactions that were not accounted for and … storage medium and should ensure access to collections is limited. … Town of Florida Town Clerk Operations 2012M215 …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215

Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)

… To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit … track on 11 different branches and extends from four major NYC terminals—Penn Station, Grand Central Madison, Atlantic … repairs on the on-rail equipment. As of January 1, 2025, the MofW Parts Inventory listing consisted of 10,839 …

https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-follow

Background Checks at Municipal Youth Programs (2012-MS-5)

… We also released 8 letter reports to the following: Towns of Amherst [pdf] , Clifton Park [pdf] , Manlius [pdf] and … who deliver their youth program services. Only the Town of Clifton Park annually screened all program personnel … resources. Two municipalities (Town of Manlius and the City of New Rochelle) only screened personnel providing …

https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5