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XV.9 Revenue Classifications – XV. End of Year
… are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly … are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsSales Tax Vendor Registration Practices
… vendors, including those with no physical presence in the State, have done so. The audit covered vendors with a … well as applications for sales tax registration received by the Department from June 1, 2018 to August 5, 2020 and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… The Brainerd Foundation, represents nearly $300 billion in assets under management and more than $1 billion in Exxon shares. “The …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureDiNapoli Appoints Senior Budget and Policy Staff
State Comptroller Thomas P DiNapoli announced today that he has appointed Maria Doulis as deputy comptroller and Todd Scheuermann as assistant comptroller in the Division of Budget and Policy Analysis These appointments are to fill currently vacant positions
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… are being used consistent with the purposes defined in the Environmental Conservation Law. The audit covers the … hazard with the potential for devastating consequences. In 2003, the Waste Tire Management and Recycling Act (Act) … was enacted to ensure the proper management of waste tires in the State. DEC, through its Division of Materials …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesOpinion 91-45
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … may only make repairs and improvements to town highways in the manner provided in the superintendent's agreement with the town board. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 90-39
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … a municipal corporation may exercise authority in this area only if it has been expressly delegated to the municipal … of the State's overriding policy concerns ( Albany Area Builders Association v Town of Guilderland , 74 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 94-29
… on Family Court matters) -- Exemption From (when municipal attorney represents a presentment agency or an indigent … unless the Court has permitted the spouse to proceed as a "poor person". This is in reply to your inquiry in which … petition is dismissed; and (2) support proceedings where the corporation counsel or county attorney represents …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Opinion 88-18
… to be apportioned between a town and village. That statute states: "* * *in a county in which a town contains within its …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-1
… U.S. Postal Service is an agency of the federal government for purposes of this section. GENERAL MUNICIPAL LAW, §72-h; … a particular parcel of village property is unneeded for village purposes is a question of fact. This is in reply … whether the parking lot may be determined to be unneeded for village purposes if the proceeds from the sale of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Capital Asset Management
… Objectives To determine whether the Office of General Services is … overseeing selected State agencies and related entities to ensure that they have proper inventory controls in place …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… that Archer Daniels Midland Co. (ADM), one of the world’s leading suppliers of agricultural products to food companies, … that are certified free of any link to deforestation, a leading cause of climate change. As a result of the company’s … – Based in Madison, Wis., Alliant Energy is an energy-services provider with subsidiaries serving approximately 1 …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyDiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… Food prices in the New York City metropolitan area have risen … low-income households are paying substantially more toward food than before the pandemic, according to a report released …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenResponse to Human Trafficking
… and Disability Assistance (OTDA) is overseeing contracted Providers (Providers) and Local Districts of Social Services (Local … and Disability Assistance OTDA is overseeing contracted Providers Providers and Local Districts of Social Services …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingDiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… are not accurately calculating credits for Length of Service Awards Programs (LOSAP) and as a result local … Mechanicstown Fire District (Orange), Mechanicville Fire Department (Saratoga), Penn Yan Fire Department (Yates), …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… convicted sex offenders have failed to comply with the state’s Sex Offender Registry Act, according to an audit issued today by State Comptroller Thomas P. DiNapoli. As a result, the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… (Individuals) with access to tablets and kiosks (tablet program). Department-issued directives (Department … Directives) contain policies and procedures governing the tablet programs available to incarcerated individuals. … limited access to two types of tablets: a law library tablet that contains access to law library material and a …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsDiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… New York City is projecting a surplus of $3.4 billion for … be used to narrow the gaps. DiNapoli’s report notes that New York City’s financial plan does not reflect the full …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… code are implemented, according to a report issued today by State Comptroller Thomas P. DiNapoli. "New Yorkers lose …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… Trends More Than 1.7 Million New York Adults Suffer from Food Scarcity New York ranks seventh among all the states in the percentage of adults who are experiencing food scarcity, at 14 percent compared to the 11 percent … and early February. (The Census Bureau refers to either “food scarcity” or “food insufficiency” to characterize these …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021