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DiNapoli & NYC Make it Easier to Save for College
… Plan has eliminated the $25 minimum contribution required to open an account in an effort to make the important college savings accounts available to everyone, New York State Comptroller Thomas P. DiNapoli … Plan has eliminated the $25 minimum contribution required to open an account in an effort to make the important college …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… government sales tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same period last year, according to a report released … Local government sales tax collections totaled $119 billion in the first half of 2025 an increase of 37 $423 million …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearCUNY Bulletin No. CU-288
… procedures for processing payment of the Nurses’ Health Specialty Differential. Affected Employees Employees in the … Background The annual payment of the Nurses’ Health Specialty Differential is made in accordance with the … Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full-time employees who are Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differentialMaine-Endwell Central School District – Financial Condition (2013M-49)
… for the 2012-13 fiscal year were approximately $46.5 million. Key Findings Over the past three years, District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … with OSC. Audit and approve all claims before payment to help ensure claims are adequately supported and for appropriate District purposes. Adopt a code of ethics to set forth expected standards of conduct for the guidance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Hammondsport Central School District – Multiyear Planning (2024M-54)
… the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling $2.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54XI-A.1.B Category Codes – XI-A. Purchasing
… should include the category code on the transaction lines for contracts and purchase orders when the agency … have the ability to make purchases against these contract lines with a more detailed category code on the purchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesDiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… Jordan Green, the former clerk to the supervisor for the town of … State Comptroller Thomas P. DiNapoli announced today. Green pleaded guilty last month to fourth degree grand … retirement system. Judge Richard B. Meyer also ordered Green to pay back $19,076.06 in restitution and pay a $1,500 …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsDiNapoli: Local Sales Tax Revenue Growing Slowly
… Local sales tax collections in New York state grew by $177 … Clearly our state’s economy remains in a recovery mode and local government officials will need to be mindful of the … or $152 million. This accounted for nearly 90 percent of local sales tax growth in the state during the first half of …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyOpinion 88-1
… enterprise under the Act (see Beneficial Finance v Dallas , 571 F2d 125; Chait v Active Fire , 101 Misc 2d 533, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Medicaid Program – Optimizing Medicaid Drug Rebates
… Code (NDC), which is a unique number that identifies each medication by its drug manufacturer and is the basis for the …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… For published Lapsing deadlines and notices, please visit the Agency Calendar . Lapse Date … Agencies must review the NYKK0004 – Appropriations Due To and Not Due To Lapse and report any appropriation lapse date discrepancies to your … For published Lapsing deadlines and notices please visit the Agency Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution … in Project Costing to split expenditures systematically for Federal and State share of costs. Are required to set up … to billing upon collection while AP Vouchers will wait for payment date to begin billing. There is a two-step …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesComptroller DiNapoli Releases School Audits
… District , Rondout Valley Central School District , Silver Creek Central School District and the Wallkill Central School … limit imposed on unrestricted fund balance. Silver Creek Central School District – Financial Condition … District Rondout Valley Central School District Silver Creek Central School District and the Wallkill Central School …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2Travel Card Transactions
… Purpose The objective of our examination was to assess the timeliness of reconciling credit card transactions against expense reports and the appropriateness of select travel card … The objective of our examination was to assess the timeliness of reconciling credit card …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… Objective Did the Town of Kingsbury (Town) Board (Board) and officials develop and adopt a multiyear financial plan and fund balance and reserve policies? Audit Period January … Did the Town of Kingsbury Town Board Board and officials develop and adopt a multiyear financial plan …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Opinion 2006-7
… also Langdon v Town of Webster , 270 AD2d 896, 706 NYS2d 547 lv den 95 NY2d 766, 716 NYS2d 641). The town board, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Internal Control System Components
… the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to … its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires the head of each … Act by April 30 of each year by submitting a Certification and Internal Control Summary describing the internal control …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Operating and Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are … authorization to do the transfer. Due to specific SFS and reporting requirements, these transactions: are always … Operating and Appropriated transfers move monies originally deposited …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersHomeless Housing and Assistance Program – Project Selection and Maintenance
… on June 8, 1990 to administer HHAP and is staffed by 17 Office of Temporary and Disability Assistance …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenance