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DiNapoli Releases August Cash Report
… million higher than the state Division of the Budget’s August projections, according to the monthly state cash … of the fiscal year is uncertain.” Tax collections through August totaled $29.8 billion and were $2.8 billion, or 10.5 … from the Enacted Budget. The General Fund ended August with a balance of just under $9.5 billion, $580 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportCincinnatus Fire Department – Financial Management (2025M-91)
… and safeguarded is essential for bills to be paid on time and making funds available for equipment, training … with deposits recorded, but no disbursements were recorded in the ledger. Furthermore, Department treasurers did not … also were not approved by the Department membership. In addition, the Department had three debit cards used for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91State Comptroller DiNapoli Releases School District Audits
… and services. As a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek … District officials may have saved at least $3,700 on fuel costs by using a state contract. Onteora Central …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsHow to Make a Vendor Responsibility Determination
… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … contracts. You should consider any information that comes to your attention and work with the vendor to address any negative information. Things to keep in mind: …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationState Agencies Bulletin No. 2031
… the Federal Tax Data page to support the redesigned Lock-in Letter for Federal Form W-4 version 2020 or later. … Form Version W-4 – 2020 or later and for whom an IRS Lock-in Letter, Lock-in Adjustment Letter, or Lock-in Release Letter is received or on file are affected. Background: Withholding Compliance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsMaine Endwell Central School District – Budget Review (B4-13-14)
… the significant revenue and expenditure projections in the District’s proposed budget for the 2013-14 fiscal year … The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the … school year is almost $45 million. Key Findings Based on our review, individual significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Opinion 88-69
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … a private volunteer ambulance service with which the town, in which the village is located, also contracts. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-69VI.5 Project Budgets – VI. Budgets
… project child budgets. The generate parent functionality in SFS will create/update the project parent budget when a … will establish their project child and parent budgets in the Commitment Control module and should refer to SFS … of the Federal Grant. For an agency to transact on a project within a fund designated as “Federal”, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… of Cooperative Educational Services. Education Law Section 1950 Board may create the office of claims auditor. Education Law Section 1950(4)(k) County Board of Supervisors or Legislators. County …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … did not maintain the Village’s accounting records in a complete and accurate manner. Specifically, we found … budgets with reasonable estimates for revenues, based on historical information. Periodically review and adjust …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… 27, 2013. Background The Town of Poland is located in Chautauqua County and has a population of approximately … inventory records to show the amount of fuel remaining in inventory at any given time, and it does not take periodic … and the quantities of fuel delivered, dispensed, and on hand. Periodically reconciled to physical inventories of …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386DiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… Thomas P. DiNapoli. “Invasive species can wreak havoc on our natural ecosystems and be harmful to people. They … 10 years funding an Adirondack Park wide system of staffed boat inspection and decontamination stations," said … and posting required preventive signage in campgrounds and boat launch sites and contracting or partnering with boat …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesOpinion 98-10
… village to generate revenues to reimburse the town for the cost of repairs and maintenance of village streets performed … village to generate revenue to reimburse the town for the cost of these contractual services. Village Law, §6-602 … village to generate revenues to reimburse the town for the cost of repairing and maintaining village streets (see Opn …
https://www.osc.ny.gov/legal-opinions/opinion-98-10IRS Pension Limitation – Article 14 Benefits
… the New York State and Local Retirement System, may use in calculating benefits. Section 401(a)(17) affects members who join on or after April 1, 1996, and currently excludes earnings over $245,000 (effective April 1, 2011) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationOpinion 2000-3
… the Town Law, irrespective of whether the establishment or extension is subject to prior approval of the State … ask whether a resolution approving the establishment or extension of a town special district under Town Law, article … even though prior approval of the establishment or extension by the State Comptroller is not required. You also …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3VendRep System Contract Search
… entities, only approved contracts are displayed. Back to top Contract Search Roles Users are assigned roles … Roles within the System are meant to reflect the role a user plays in an organization and only allows the user to … that uses JavaScript, cookies and other advance features of Internet Browsers. If any of the required features are …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchEmployee Qualifications, Hiring, and Promotions
… Purpose To determine whether the Metropolitan Transportation … agency of the MTA, provides subway and bus services to New York City (NYC). MaBSTOA, a subsidiary of Transit, … Law (Law). MaBSTOA, MTA Bus, and SIR are not subject to the Law. Section 1210 of the Public Authorities Law …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsState Comptroller DiNapoli Releases Audits
… Renewal, administers the Rural Rental Assistance Program in partnership with the United States Department of … for low-income elderly and family tenants residing in multi-family properties in rural areas of the state. … Health: Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2) The Medicaid …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli Proposes More Transparency for Fire Protection Costs
… any town, village or fire district. "Many communities rely on the efforts of volunteer fire fighters to protect … lead to lack of civic understanding, limited participation in budget hearings and special elections, and not enough … notes: As of December 2015, there were 886 fire districts in the state. All 62 cities and many of the state's villages …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsOpinion 89-46
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility … The qualifications for holding a town office are contained in Public Officers Law, §3 and Town Law, §23. Public Officers …
https://www.osc.ny.gov/legal-opinions/opinion-89-46