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IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) represents a … Pursuant to 98 of the State Finance Law the State Comptroller shall invest and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsComptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… falsifying business records, and other charges. The joint investigation revealed that almost immediately after … combined efforts of the Comptroller and Attorney General’s Joint Task Force on Public Integrity which has resulted in … arrests and more than $5 million in restitution. The joint investigation was conducted with the Comptroller’s …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… $500 fine. Key Recommendations The Superintendent should retain adequate records of all Department transactions and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30DiNapoli: Local Sales Tax Collections Up More Than 17% in November
… Statewide local sales tax collections grew by 17.5% in November compared to the same month in 2020, State Comptroller Thomas P. DiNapoli announced … the bulk of holiday spending is expected to be reflected in December collections, November collections may have …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberSecurity Over Electronic Protected Health Information
… Institute is a comprehensive cancer treatment and research complex located in Buffalo, New York. To support its … 2003, all health care providers, including the Institute, are required to comply with a set of information security …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationShelter Island Union Free School District –Financial Condition (2014M-132)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Amend the current reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Opinion 2002-9
… who voluntarily assist the town in coordinating volunteers from not-for-profit organizations in providing services in … gift of services from volunteers (see, e.g., 1977 Opns St Comp No. 77-225, unreported; see also 1987 Opns St Comp No. … provide, inter alia, that when competitive bidding is not required by law, alternative proposals or quotations will be …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Contact Update Online Help
… Site Once you've logged into the system, the Welcome to Online Services Dashboard is displayed. Under the Online Services Applications section, click on the Office of … Online help for maintaining contact info for State agency …
https://www.osc.ny.gov/contact-update/online-helpCheektowaga Central School District - Capital Project Management (2022M-90)
… or request quotes to provide assurance the District is receiving the lowest possible price. Properly approve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… for services rendered to Medicaid recipients. Medicaid is the payer of last resort and when Medicaid recipients have … identified in the initial report. Also, although OMIG is now receiving reports as required by its contract with …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followWest Genesee Central School District - Capital Assets (2023M-128)
… were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset … $2.3 million selected for review: 54 assets were in use but not properly recorded in the inventory records and 38 of these assets that cost …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128State Comptroller Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … The board also inappropriately used town funds to pay at least $8,000 for fundraising activities. Auditors … in additional expenses because they were unable to comply with certain grant funding requirements. In addition, project …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsOpinion 90-44
… hearing with respect to the tentative budget of a village, required by section 5-508(3) of the Village Law. In pertinent … an officer or employee is entitled (see, 1987 Opns St Comp No. 87-8, p 13; 1985 Opns St Comp No. 85-13, p 15; 1984 … "salaries" and " rate[s] of compensation" (emphasis added) required to be shown in the tentative budget by section …
https://www.osc.ny.gov/legal-opinions/opinion-90-44DiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… York City metropolitan area is the second largest market for venture capital (VC) funding in the United States, with … capital of the country, New York City is a natural hub for venture capital investing and the latest numbers bear … City is firmly in second place among peer U.S. regions for overall VC activity. The New York City metropolitan area …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalState Agencies Bulletin No. 1632
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2018 and other tax related … guidance on changes to the following areas for 2018: Withholding Rates and Tax Brackets Supplemental Wage Withholding Flat Rate Additional Withholding Amount for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1632-summary-tax-related-changes-2018Opinion 2000-21
… 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … each … which the village is located must participate in the extension process. In addition, consistent with the … with the provisions of article 11-A, shall apply to the "extension, operations and maintenance" of any joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21New York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… New York paid $26.6 billion more in taxes to the federal government in federal fiscal year (FFY) 2018 than it got back in federal … New York paid $266 billion more in taxes to the federal government in federal fiscal year FFY 2018 …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnDiNapoli: 59 School Districts in Fiscal Stress
… 82 districts that were listed in stress last year and 90 the year prior. This is the fourth year DiNapoli’s office has assessed and scored the … Aurora (Erie), East Ramapo (Rockland), Eldred (Sullivan), Hudson Falls (Washington) and Utica (Oneida). According to a …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressChild Care and Development Block Grant – Federal Funding and New York
… York City As of the City’s latest projections (January 2025), CCDBG is the second-largest source of federal funding for the City in FY 2025 at $848 million citywide. Nearly … that total CCDBG funding will decline by more than a third from FY 2025 to FY 2026. However, the City will likely …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantComptroller DiNapoli Releases Municipal Audits
… or online banking policy or a written disaster recovery plan. In addition, employees were not provided with … City of Long Beach – Financial Condition (Nassau County) From July 1, 2014 to June 30, 2018 the city’s total general … audit committee did not audit the treasurer’s records as required in the bylaws. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits