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Accounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the Guide to Financial … 1099 Forms to vendors using regular vendor IDs and to the Internal Revenue Service (IRS) for reportable payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsHammondsport Central School District – Multiyear Planning (2024M-54)
… level of surplus fund balance that may be maintained. As a result: District officials maintained surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Town of Lapeer – Budgeting (2024M-127)
… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Unclaimed Funds
New York State has $20 billion in lost money and wants to give it back
https://www.osc.ny.gov/unclaimed-fundsState Comptroller DiNapoli Delivers Inaugural Address
… on Feb. 7, 2007 and has been reelected three times. VIDEO of the speech is available on the Comptroller’s Facebook page …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… Treasurer Timothy J. Brown pleaded guilty to grand larceny and agreed to repay the $30,000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P. DiNapoli. … to grand larceny in the third degree, a Class D felony, and is expected to be sentenced in April to six months in …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftOpinion 95-14
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire insurance tax moneys except as otherwise provided in any special law. 1 These sections provide that the foreign …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Compliance With Freedom of Information Law Requirements
… FOIL. The audit covered FOIL requests received by DOT for the period January 2018 through July 2021 and FOIL appeals received by DOT for the period January 2018 through September 2021. About the … – those who live, work, and travel in New York – have a safe, efficient, balanced, and environmentally sound …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… who will deposit the funds into the appropriate State bank account. Effective August 1, 2024, Treasury will only … the risk. Checks and documents must be properly prepared for deposit before being sent to DTF-Treasury. If items are … must also ensure that the ‘Complete’ box is checked on Direct Journal Payments submitted in SFS. Failure to check …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… , visit: http://www.osc.state.ny.us/osdc/hotel_industry_nyc_rpt2_2017.pdf For access to state and local government …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryOversight of Water Supply Emergency Plans
… not all threats can be mitigated – they work with water systems, through a multitude of programs, to identify … receive water from public water supply systems in New York State. State Public Health Law §1125 (Law) requires community … referred to as an Assessment) available for DHSES’ review. Based on its review, DHSES may issue recommendations or …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansMonitoring of Select Programs
… if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored and the older New York population is adequately served. The … as possible for as long as possible through advocacy and the development and delivery of person-centered, …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … guidelines, including the Reimbursable Cost Manual RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual).The audit covered expenses …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … The audit covered expenses reported on the Center’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018, as …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualDiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… two principles of Phinaliz Communications LLC, Philip Mtui and Mbaga Kaiza, were indicted for their alleged role in a … steal more than $1 million from Medicaid by filing false and inflated reimbursements for transportation services, New … announced today on behalf of the joint state, local and federal investigating agencies. “Mtui and Kaiza’s alleged …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeCapital Asset Management
… AM) to house and maintain capital asset information in a single master file, providing auditable information in … trucks. 16% (156 of 994) of capital assets had incorrect or missing data in SFS AM, such as the description, location, cost, or other key pieces of information required to locate, …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… Retirement Fund’s latest successful shareholder efforts to have corporations improve their environmental policies and … and take steps to address climate risk. “Climate change is a significant threat to our pension fund’s investments. We take a broad approach when it comes to mitigating climate risk by encouraging the …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesDiNapoli Releases Executive Budget Report
… imbalance, while continuing to bolster the state’s rainy day reserves. Cumulative outyear budget gaps projected by the … way to budget gaps that cumulatively total $27.3 billion from SFY 2026-27 through SFY 2028-29. Over the Financial Plan … U.S. Census estimates, there were over 336,500 fewer people in 2024 than in 2020. Between 2020 and 2024, New York …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… by State Comptroller Thomas P. DiNapoli. The audit looked at the state’s overall AI policy and how AI was used at four state agencies: the Office for the Aging (NYSOFA), … elsewhere. The vendor for the system auditors reviewed at DOT stated that the system does use AI for other clients, …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… to 24 months incarceration and ordered to pay $2,151,318 in restitution and forfeit another $1,924,318. “Cheon Park … bring Park to justice and recover stolen taxpayer money.” In July 2012, DiNapoli’s office issued an audit of Bilingual … County District Attorney’s Office for their collaboration in this investigation. DiNapoli has identified fraud and …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraud