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Accounts Payable Advisory No. 66
… Theft, Loss or Misuse of State Assets Reference : Guide to Financial Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of State Assets Guidance : To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility, State agencies must …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsVillage of Nelliston - Payroll and Accounting Records (2018M-162)
… Determine whether the Village accurately paid salaries and wages and adequately monitored and recorded leave accruals and usage. Determine if the … paid if leave accruals were adequately monitored and if the ClerkTreasurer maintained complete financial …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took … 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of inaccurate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsHorseheads Fire District #1 - Board Oversight (2019M-82)
… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a multiyear financial and capital plan, including a plan for reserves, to establish long-term objectives for funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82DiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… The State Fiscal Year (SFY) 2017-18 Enacted Budget increases funding for education, clean water, affordable housing and other … than $10.5 billion in new state debt and allows billions of dollars in lump sum spending with minimal disclosure, … The State Fiscal Year 201718 Enacted Budget increases funding …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadOpinion 90-19
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating internal affairs of … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Clifton , City of Glen Cove , Smithtown Fire District , Walden Fire … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Clifton City of Glen Cove Smithtown Fire …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Machias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations? Audit Period January 1, 2024 – May 31, 2025. We extended the audit period back to fiscal year 2023 to review fixed …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… A new report by State Comptroller Thomas P. DiNapoli shows the labor force participation rate for those with a disability age 16 and over rose by 4.6 … 2019 and 2024, while it dropped 0.5 percentage points for the state’s nondisabled workforce. Despite this progress, …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesOpinion 2000-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of deputy highway superintendent appointed by town board) … appointed by a town board serves at the pleasure of the highway superintendent or the town board …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11State Contract and Payment Actions in November
… Office of the State Comptroller approved 1,460 contracts for state agencies and public authorities valued at $2.5 … 5,700 payments valued at more than $8.3 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2021/12/state-contract-and-payment-actions-novemberState Contract and Payment Actions in December
… Hall at SUNY Farmingdale. $7.8 million with Verde Electric Corp. for electrical distribution upgrades at SUNY … to support the COVID-19 pandemic response, including cloud computing and project management services. Department …
https://www.osc.ny.gov/press/releases/2022/01/state-contract-and-payment-actions-decemberDiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for … aid and includes new funding and policy changes to spur the creation of much needed housing, but the state’s … The estimated $237 billion Enacted Budget for State Fiscal …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetState Comptroller DiNapoli Releases Year-End Accomplishments
… business practices throughout the supply chain at Best Buy, Bed Bath & Beyond and Ralph Lauren as well as …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsDiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… the state pension fund and Social Security, but an elderly woman who was denied dignity and respect at the time of her …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsVI.4 Reappropriations Overview – VI. Budgets
… is a legislative enactment that continues all or part of the undisbursed balance of an appropriation that would … longer be incurred nor payments made In most cases, when the legislature enacts an appropriation, the life of the appropriation is from April 1st – March 31st …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewDiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… Governor Cuomo’s Executive Order waiving the statutory 15-day waiting period before a public employee’s service … lines battling the coronavirus in their communities every day,” DiNapoli said. “God forbid something should happen to … Order 202.18 authorizes a retroactive waiver of the 15 day waiting period to March 7, 2020, the date that the state …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisCity of Newburgh – Budget Review (B22-6-10)
… shortfall in 2023. The proposed budget includes a tax levy of $23,630,768 which is $16,086 from exceeding the tax levy limit. Key Recommendations Develop a plan to maintain … overlay in the budget. Adopt a budget that includes a tax levy no greater than the tax levy limit (tax cap) unless a …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10DiNapoli: 31 School Districts Designated in Fiscal Stress
… Thirty-one school districts were designated in some level of fiscal stress under New York State Comptroller Thomas P. … significant financial support,” DiNapoli said. “With much of the relief funding having been spent, the number of school districts in fiscal stress has returned to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stress