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Town of Mount Pleasant – Financial Condition (2013M-303)
… appropriated in the budgets exceeded the amounts actually available; as a result, the Board did not adopt structurally … funds that the Town should maintain. Appropriate only available fund balance to finance operations in succeeding …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Naples Central School District – Online Banking (2015M-143)
… of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, … The Board and District officials have established adequate online banking internal controls to ensure sufficient … and Business Manager by email or text every time an online transaction occurs. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143DiNapoli: Clerk Pocketed Thousands in Fines
… arrest of Lisa Dillon after an investigation with the St. Lawrence County Sheriff’s Office found the former town of … attempt to conceal her crimes,” DiNapoli said. “The St. Lawrence County Sheriff’s Office was instrumental in helping … to DiNapoli’s Division of Investigations by the St. Lawrence County Sheriff’s Office after the Justices reported …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesEnroll in the Vendor Self-Service Portal
… Vendors registered with a NYS Vendor ID can use the Vendor SelfService Portal on the Statewide Financial System SFS to …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… prepaid amounts. Public utility services generally include electric, gas, water, sewer and telephone services. 10 In addition, the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… in a foreign currency, the Business Unit must process a wire transfer to the vendor. Process and Document … registered, the Business Unit must follow the recurring wire transfer instructions outlined in Section 8.G - Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyProcurement and Contracting in New York
… Information Bid Protests Comptroller DiNapoli believes in empowering people to raise concerns about State contract … an administrative bid protest procedure to be used when an interested party asserts to the Office of the State … the Comptroller should not approve a contract award by a public contracting entity. The Comptroller's independent …
https://www.osc.ny.gov/state-agencies/contractsLabor Investigations in New York City
… various means, such as directly from an anonymous or named complainant, via a concerned citizen or advocacy group, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityDiNapoli Op Ed in Times Union
… Department of Motor Vehicles is using facial recognition technology to deter identity fraud. These significant … AI tools they use and directing the Office of Information Technology Services to keep a public inventory of AI systems. … agencies, the absence of an AI inventory and insufficient training are at the root of these problems. The result: State …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionFederal Employees in New York State – Federal Funding and New York
… more than 116,000 federal civilian employees working in New York in 2024, earning $11.2 billion in wages. Employment … more than 147,000 federal government employees working in New York, and is likely to decrease in 2025 as a result of … 1 – Numbers of Federal Government Civilian Employees: New York, 2000 - 2024 Note: Numbers of annual average …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateTown of North Norwich – Budgeting (2015M-54)
… appropriate fund balance in the highway fund which was not available. The Board did not establish a goal for fund … budget creation and determine whether fund balance will be available before it is appropriated. Set goals for fund …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Facilities Planning Bureau Project Review
… Education Department’s (Department) Facilities Planning Bureau (Bureau) completes its review of projects in a timely manner and, if not, what the impacts on school districts are. We also sought to … if the State Education Departments Facilities Planning Bureau completes its review of projects in a timely manner …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewCity of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5State Agencies Bulletin No. 2195
… bulletin is to inform agencies of processing requirements for employees who claim exempt from Federal, State, and/or … (Tax Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who claimed exempt from Federal withholding for tax year 2023 and intend to claim exemption in 2024 must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… from gaming activities and problem gambling. “The lottery generates billions of dollars each year for New … its budget and for localities through traditional lottery games, video lottery terminals (VLTs), racetrack wagering, … gaming expansions should be informed by comprehensive, current information on social and economic impacts, as well …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingVillage of Cohocton – Cash Receipts (2015M-63)
… not issue duplicate receipts for all transactions where no other evidence of receipt was available. No reconciliation between the accounting records and the … are available. Periodically reconcile the general ledger control accounts to the individual tax payer/customer …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Village of Margaretville - Fiscal Management (2018M-78)
… the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… Department of Financial Services Superintendent Adrienne A. Harris today announced the approval of Spring Bank’s Red … and small businesses with the resources they need to grow and succeed. Getting to this moment was a team effort, … services, empowering residents and small businesses to grow and succeed.” “We are excited to open our doors in Red …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position … or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusOpinion 93-32
… whether our request for these documents is subject to the Freedom of Information Law (Public Officers Law, §84 et seq … redacted and for a copying fee, pursuant to the Freedom of Information Law. Article V, §1 of the State … Inc . v State , 42 NY2d 289, 397 NYS2d 75). Under the Freedom of Information Law, an agency may deny access to …
https://www.osc.ny.gov/legal-opinions/opinion-93-32