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Town of Lockport – Fuel Inventory (2025M-54)
… (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, 2024 Understanding the Audit Area A town may maintain fuel tanks for fueling town equipment and vehicles and may … agree to authorize other municipal entities to purchase fuel from the town. A superintendent is responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Physical Accessibility to Programs and Services (2025-MS-1)
… adults in the United States have some type of disability and more than one in 10 have a mobility disability with … stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the year 2030, approximately 71.5 million baby boomers will be over age 65 and will need services and surroundings that meet their …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1Opinion 92-17
… the long-standing interpretation of this Office. In that case, a town brought suit against the county and the State …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income from 2000 to … above the affordability level increased from 40.5 percent in 2000 to 50.6 percent in 2012, while the percentage of homeowners above the … Housing costs in New York rose sharply relative to income from 2000 to 2012 …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… track various economic and fiscal aspects of the construction, office, securities, restaurant, retail, … 2021 remained 17.9% below what it was in March 2020. Construction : Jobs in the sector rebounded from a low of 87,200 in April …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryCUNY Bulletin No. CU-737
… Purpose The purpose of this bulletin is to inform City University of New York (CUNY) agencies of the automatic system termination of employees who have not … The purpose of this bulletin is to inform City University of New York CUNY agencies of the automatic system termination …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesDiNapoli Releases Review of Executive Budget
… New York’s job recovery has been slow and there are fewer workers in the labor force. DiNapoli noted DOB’s forecast of …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetDiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… Sales tax revenue for local governments in New York state … according to State Comptroller Thomas P. DiNapoli . Sales tax collections during this period grew by just over … of the state, much of which had begun to see increasing sales tax collections starting as soon as the third quarter …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarterDiNapoli: Local Governments Challenged by Slow Revenue Growth
… with tax cap and tax freeze initiatives that limit growth in property taxes,” DiNapoli said. “As local governments … remained below 1 percent for three years starting in 2011, but ticked up at a higher rate in the last couple of years, when compared to counties, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthNew York’s Economy and Finances in the COVID-19 Era
… Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s … restaurant employment in the City has been hit especially hard; New York City’s economy is heavily reliant on the … DiNapoli commented: “The consequences of the pandemic will be with us for a long time and federal funds have been …
https://www.osc.ny.gov/reports/covid-19-february-3-2021State Agencies Bulletin No. 1947
… inactive individuals who are 62 or older in the calendar year and active employees with the New York Retiree Indicator … will be submitted to SSA after the close of the 2021 tax year. It is important that agencies ensure the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefDiNapoli: New York on Stronger Financial Footing
… Reserve Fund for the first time since 2008, according to a report on the recently enacted state budget released today by … service and Personal Income Tax refunds, according to the report. While indicative of an improved cash position, the … tax credit for manufacturing companies. DiNapoli’s report notes the final budget: Increases school aid by 5.4 …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOperational Advisory No. 33
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, … out in SFY 2023-24 and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… budget shortfall in FY 2025 to reach $7.9 billion in FY 2027, with cumulative gaps for the three-year period adding … risks of $4.8 billion in FY 2025, $6.6 billion in 2026, and $8.3 billion in FY 2027, and projects potential … gaps of $9.9 billion in FY 2025, $13.4 billion in FY 2026, and $16.2 billion in FY 2027. Tax revenue would have to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomState Agencies Bulletin No. 296
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Payroll Data Transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… was to examine the County’s internal controls over inmate healthcare for the period January 1, 2011, through December … The Sheriff’s Office is responsible for administering healthcare services for County jail inmates. Certain costs … Findings During 2011, the County paid $230,686 for inmate healthcare services for inpatient and outpatient care. We …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Town of Hartwick – Financial Condition (2013M-118)
… individually, they maintained a consolidated checking account for the combined funds and paid for large purchases … by fund which accounts for the balance in the combined account. The Board and Town officials should ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Essential Policy Elements – Travel and Conference Expense Management
… that should be included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or … The following list details the fundamentals that you should …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… and implement small dollar payment procedures using one of the following preferred payment methods for small dollar … This section describes the guidelines concerning the use of a cash advance and the required documentation. Petty Cash … Purchase materials, supplies or services where the amount of a single purchase does not exceed $250. Separate invoices …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-types