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XII.6.J Paying a Refund – XII. Expenditures
… revenue from individuals or businesses where all or part of the amount paid must be refunded to the payer. In the … using “KRA” or “CRA” batch types. With the implementation of the Statewide Financial System, refund vouchers will be … of the individual receiving the refund. T302-STR-ADDR-2 TVOH-STR-ADDR-2 Address Line 2 T302-CITY TVOH-CITY City …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… State Comptroller Thomas P. DiNapoli and Cortland County … said. “We have no tolerance for abuse of the public’s trust and today Dennis Brown faces consequences for his … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Colonie , Village of … City of Peekskill and the Town of Warrensburg . "In today’s fiscal climate, budget transparency and accountability for … Controls Over Financial Activities (Erie County) The treasurer maintained appropriate financial records, performed …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3XII.6.B Land Acquisition Payments – XII. Expenditures
… by purchasing the land from the landowner at an agreed upon price, or involuntarily, pursuant to the New York State … offer as an advance payment; or (iii) reject the offer. Upon the acceptance of the written offer, either as payment … funds determined by the court will be final and conclusive upon the owners and persons claiming interest in the real …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsCommunity College Safety Reporting (2015-MS-2)
… reporting requirements established under the Clery Act for the period January 1 through December 31, 2013. … and crime statistics. Colleges must disclose statistics for reported Clery Act crimes that occur on campus, on public …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Livonia Central School District – Conflict of Interest (2024M-89)
… had prohibited interests in District contracts pursuant to New York State General Municipal Law (GML) Article 18.A … with the school district which they have a power or duty to negotiate, prepare, authorize or approve; authorize or … for a total cost of $656,579, of which $146,825 related to unnecessary or unused services. The District lacked a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Opinion 92-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of planning board chairman) GENERAL MUNICIPAL LAW, §§800[2],[3], 801: A planning board chairman who borrows money from …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Accounts Payable Advisory No. 9
… below. Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - Selecting the Appropriate … service interruptions. Also, consistent with the GFO, Chapter XII, Section 5.B - Unique Invoice Number … to process payments to National Grid, please refer to the GFO, Chapter XII, Section 6.Z.- Processing Payments to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridTown of Erin – Town Clerk and Justice Operations (2016M-315)
… Purpose of Audit The purpose of our audit was to review the financial operations of the … in Chemung County and has a population of approximately 2,000. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Chemung could have incurred approximately $23,000 in additional costs to provide services to Ashland. Had … B includes our comment on an issue that was raised in the Town’s response letter. … audit town Chemung …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… that the building was essential to the operation of a bona fide agricultural or horticultural production carried on for …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Opinion 89-47
… section 172-d provides the requisite statutory authority for the dissolution of the two fire protection districts and … same time as town taxes. Section 181 makes no provision for the allocation of any costs, including those for debt service, between the original area of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-47State Comptroller DiNapoli Releases Audits
… following audits and examinations have been issued. Office of General Services (OGS): Compliance With Executive Order 88: Energy Efficiency of State Buildings (2018-S-62) OGS has developed targets and … Payments to Ineligible Providers (Follow-Up) (2019-F-2) An initial audit released in February 2018 found MCOs …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… out corruption at all levels. I thank the State Police for their work on this case.” Fleury was in charge of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesTaxes – 2021 Financial Condition Report
… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTioga County – Social Service Contracts (2023M-162)
… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… Overview and Policies The purpose of this section is to emphasize awareness by State officers and employees of the … has identified the need for State officers and employees to be reminded of the appropriate use of rewards accumulated … State business. Agencies should establish policies to ensure State officers and employees are in compliance with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… buoyed by securities trading, underwriting, and selling. Annual profits are currently on track to close out the year … in 2023, up 15,600 positions from the 2019 pre-pandemic total. New York City is home to 198,500 (89%) of the … The Securities Industry in New York City Related Work NYC Securities Sector Dashboards 2023 Estimated Average …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearSouth Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal … the District for all Program expenditures paid from other funds. Establish clear guidelines to reflect the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343