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DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… Off-Track Betting Corp. (OTB) spent at least $121,000 on tickets to sporting events, concerts, food and alcohol for … required by state rules, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. A … perks and other benefits. The board said they are acting on our recommendations and I urge them to continue to tighten …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… New York. The legislation will provide much needed funding for local governments to modernize and protect their networks … utilities, airports, schools and health care facilities. For example, a 2019 ransomware cyberattack on the City of … reached a fraction of the 2,800 entities it is responsible for. For example, despite acknowledging the need for specific …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: NYC Spending Priorities Shifted During Pandemic
… implications of the pandemic. Report Pandemic Impacts on NYC Fiscal Year 2024 Budget Priorities Related Reports Update … Plan Review of the Financial Plan of the City of New York NYC Department of Education Response to the COVID-19 Pandemic …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicClaims for Deceased Owners and Estates
… that appear online are at least $20 or one share of stock. How to Prove Ownership Provide documentation that the … Documentation for examples of accepted proof of ownership. How to Prove Entitlement ("Who Can Claim") In New York State, … court-appointed representative may complete the claim. See How to File an Estate Proceeding below for more information. …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesTown of Denmark – Claims Auditing (2026M-32)
… before payment? Audit Period January 1, 2024 – January 21, 2026 Understanding the Audit Area The audit of claims is … the parking lot. Because Article VIII, Section 1 of the New York State (NYS) Constitution generally prohibits towns from …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Town of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… accounting records and reports? Audit Period January 1, 2024 – September 30, 2025 Understanding the Audit Area A … general, highway, water district, sewer district and fire protection district. The Town’s 2025 budgeted … investments and no liability accounts as of December 31, 2024. However, the balance sheets for these funds should have …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Life Changes: A Guide for Retirees
… After a divorce, it is especially important to review your beneficiary designations to ensure your benefits will be … elected at retirement is listed on your Retirement Online account. Please note: Members who have designated a former … information with NYSLRS is through your Retirement Online account. Retirement Online is a secure way to view pension …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesOpinion 90-9
… or verified by oath of the claimant or his duly authorized agent." Prior to the enactment of chapter 9 of the Laws of … either be certified by the vendor or his duly authorized agent, or in lieu of certification, verified by oath of the claimant or his agent. It is clear the purpose of the 1982 amendment was to …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-32
… town on an installment basis, secured by a purchase-money mortgage. You inquire about the propriety of the use of … You indicate that the town would hold a purchase-money mortgage as security. Town Law, §64(2) authorizes a town … if the mortgage is to require repayment over the term thereof without interest, the town must satisfy itself …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… capital assets should be accounted for at historical cost (at estimated historical cost if actual historical cost is not practicably determinable). Cost is defined as … capital assets should be accounted for at historical cost at estimated historical cost if actual historical cost …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… Purpose To determine whether the Department of Health took sufficient steps to control the Medicaid costs of recipients diagnosed with end stage renal disease who were … medical equipment, and laboratory services) on behalf of 10,906 Medicaid recipients who were diagnosed with ESRD. …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseState Agencies Bulletin No. 1988
… begin at or after 11:00 pm on 11/03/2021 and at or before 10:59 pm on 03/31/2022. For any shift that begins at or after … 2.5 RO5 O19 CU2 Covid-19 OT for Ann 2000 2.5 RUC C75 OU2 OT for Ann 2000 2.5 RU2 OTA O2R OT Recall Ann … current withholding elements in PayServ. Retro Codes (RUC, RU2, ROR, RO5, RH5, R20, and R5C) are supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainTown of Lockport – Fuel Inventory (2025M-54)
… two 4,000-gallon fuel tanks, one diesel and one unleaded. In addition to authorizing Town departments’ access to fuel … of fuel are accurately accounted for. The Superintendent in office during the audit fieldwork was appointed on August 16, 2023. The former Superintendent was in office for the remainder of the audit period. Audit …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Agencies Bulletin No. 2322
… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 increases … Unit whose principal place of employment is in New York City, or the county of Nassau, Rockland, Suffolk, … taxes and income taxes, will be included in the employee’s taxable gross, and will be reported on the employee’s Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityState Comptroller DiNapoli Releases Audits
… State Board of Elections (BOE): Use of Federal Funding for Election Technology and Security (2020-S-18) Generally, the … Manual (2020-S-27) WARC is an SED-approved, non-profit special education provider located in Westchester County, … counties. Among other programs, WARC provides preschool special education services to children with disabilities who …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryTown of Victory – Justice Court (2013M-66)
… Town of Victory Justice Court 2013M66 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66DiNapoli Statement on NYC's 2025 Budget Modification
… as well as lower pension and debt service spending, in the current year. Business income tax revenue remains … as economic growth continues, albeit more slowly than in recent years. "Additional revenue and cost savings will … the city’s projections. The preliminary budget, due in January, is expected to include updated economic and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modification