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IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… For most federal programs subject to CMIA, interest liabilities will … bank records. Agencies which “cash manage” their own grant awards will be responsible for supplying information needed … Guide to Financial Operations REV. 03/19/2012 … For most federal programs subject to CMIA interest liabilities will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. … totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal … selecting two professional service providers paid a total of $40,253 and did not document the rationale for the process …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationImplications for the Future – 2021 Financial Condition Report
… Uncertainty Remains While the recession brought on by the COVID-19 pandemic was short-lived, employment has yet to … pandemic will heavily influence economic activity for the foreseeable future. Outbreaks of new variants, vaccination rates, and their impact on consumer and employer …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… to create and/or execute custom queries against a set of core financial data and to pull out desired information in a … provides direct access to the SFS. As transactions and/or status updates occur, they are immediately reflected within … For example, if a voucher was paid within the SFS, the status would be correctly reflected within applicable reports …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingCity of Johnstown – Financial Management (2020M-134)
… maintained accurate and complete financial information to adequately manage operations. Key Findings City officials … not maintain accurate and complete financial information to adequately manage operations. The City Treasurer … (Council) did not have accurate financial information to monitor the City’s financial condition, and does not know …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Briarcliff Manor Union Free School District - Procurement (2020M-173)
… - pdf ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a … However, they did not periodically seek competition for professional services. We tested 14 vendors paid a total …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Local Government Ethics
Relates to conflicts of interest of municipal officers and employers codes of ethics and boards of ethics repealer
https://www.osc.ny.gov/legislation/local-government-ethics-0Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… provided oversight of financial operations to ensure funds were safeguarded. Key Findings Company officials did … not provide oversight of financial operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 through December 2019. The former …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Opinion 88-66
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … tape by a city with a population of one million or more persons. For purposes of this section, the term … persons other than the person paying the tax, section 986 does not require or authorize the issuance of duplicate tax …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Course Offerings (Follow-Up)
… Objective To determine the extent of implementation of the seven … at CUNY’s 25 campuses. The annual tuition in fall 2022 for a New York State resident pursuing a bachelor’s degree … (the most recent entering class with published four-year graduation rates) received their bachelor’s degree within …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… "The SEC's proposals are two of the most significant actions to restrict … and increase costs for investors. These proposals are contrary to the SEC's mission to protect investors and … Along with other investors, I will continue to voice my opposition to these actions and my support for greater …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesState Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… “The Governor put forth an ambitious agenda to tackle our growing … has fueled revenue growth for the state and put New York on solid financial footing. There are cautionary signs in the …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsLabor Investigations in New York City
… is adequately conducting labor violation investigations in New York City. The audit covered the period from January 2019 …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityTown of Allen – Claims Audit (2024M-123)
… Board (Board) properly audited and approved claims prior to payment. Key Findings The Board did not properly audit and approve all claims prior to payment. As a result, there was an increased risk that … did not contain sufficient supporting documentation to verify that the purchases were properly authorized by an …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Employer Reporting
… Employer reporting guides instructions and resources for employers who …
https://www.osc.ny.gov/retirement/employers/employer-reportingComptroller DiNapoli Releases November Cash Report
… million higher than the latest projections (released Nov. 5) and $2.8 billion over initial projections from the Enacted Budget. … cash report include: Personal income tax receipts through Nov. 30 were $29 billion, representing an increase of $3.8 …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportDiNapoli: Moderate Growth in Local Sales Tax Collections for First Half of 2017
… sales tax collections across New York grew 3.3 percent in the first six months of 2017, according to a report … year. "Local sales tax growth across the state is welcome news, especially for many of our upstate communities that … outside of New York City. The strongest growth was in Oswego County (16.7 percent), although much of that was due …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-moderate-growth-local-sales-tax-collections-first-half-2017DiNapoli: Fewer School Districts Overriding Tax Cap
… than half over the past three fiscal years, dropping from 44 school districts in 2012-13 to only 19 in 2014-15, … 6.5 percent of districts exceeded the tax cap in 2012-13 (44 districts), 4.7 percent (32) in 2013-14 and 2.8 percent … than half over the past three fiscal years dropping from 44 school districts in 201213 to only 19 in 201415 according …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capOpinion 92-21
… receive a fee under this section for each individual case. You have asked if towns and villages are entitled to the … the Vehicle and Traffic Law. In presenting this question, you have described situations where town or village courts … Frank C. Moore, Memorandum to the Gov. Thomas E. Dewey, re: Senate Patro. 141, Pr. 141, 3/31/47; emphasis added). In …
https://www.osc.ny.gov/legal-opinions/opinion-92-21