Search
Review of Travel Card Expenses
… Purpose The objective of our examination was to determine whether all the travel expenses incurred by the … State travel rules and regulations. Background According to the New York State travel rules and regulations, the State … enrichment. These actions include falsifying travel times to obtain meal reimbursements to which she was not entitled, …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesUse of Vendor-Supported Technology
… 2019 through August 29, 2019. About the Program NFTA is a New York State public benefit corporation responsible for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136XVI.4.B Tax Revenues – XVI. Financial Reporting
… report date. Assessment accruals are determined by using information obtained from the assessments receivable system …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesEmployment Recovery Is Slow for New Yorkers with Disabilities
… rates for people with disabilities, and these rates have not declined as quickly in New York as they have nationally. 1 In addition, the national share of people with disabilities who are working reached a new …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesTrumansburg Central School District – Procurement (2022M-13)
… School District (District) officials procured goods and services in the best interest of the taxpayers. Key … District officials did not always ensure that goods and services were procured in the best interest of the … auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s requirement to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13DiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… travel expenses, including a prohibition on reimbursement for alcohol. In addition, the then president charged his … Hamilton Princess hotel to his state-issued credit card for a six-day birthday bash for PMA’s chairman, prompting a referral by the Comptroller …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsLong-Term Care Ombudsman Program (Follow-Up)
… in Long-Term Care (LTC) facilities, such as nursing homes, assisted living, and board and care homes. According to NYSOFA, there …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… They are the first responders and provide a safety net of services for New Yorkers. The federal government needs …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation. Our audit … to January 31, 2019. About the Program Petroleum Business Tax (PBT) is paid by petroleum businesses for certain types …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxElementary and Secondary Education – 2021 Financial Condition Report
… School Buildings Shut Down in the Last Quarter of the 2019-20 School Year, and Have Been Granted Significant … Aid The COVID-19 pandemic resulted in a complete shutdown of school buildings in March 2020, with partial reopening … from last year. Student Performance Graduation and dropout rates improved in the State during the first wave of COVID-19 …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… DiNapoli said. “This growth is an indicator that New York is experiencing an economic recovery, but local … such as gas stations (38%), clothing stores (35%), and restaurants and bars (34%). Increased costs for goods also …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterOpinion 88-4
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (providing …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 89-13
… that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (purchase … York or from any other political subdivision, district or public benefit corporation. By its express terms, subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNapoli: Queens Economy Takes Off
… rate, according to an economic report released today by New York State Comptroller Thomas P. DiNapoli. “The Queens … This is good news for the hard-working men and women who live in our borough. Still, far too many Queens families have … Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offDiNapoli: New York Sends More Money to Washington Than It Gets Back
… New York sent an estimated $24.1 billion more in tax payments … for every dollar, according to a report released today by State Comptroller Thomas P. DiNapoli. In 2017, New York was …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backCaribbean Heritage Month Celebration
… DiNapoli will host his annual Caribbean American Heritage Month celebration in honor of the rich and diverse … about Caribbean identity About Caribbean American Heritage Month Since 2005, June has been recognized as Caribbean American Heritage Month in the United States. The U.S. has attracted …
https://www.osc.ny.gov/caribbean-heritage-month-2022Putnam County – Court and Trust Funds (2017M-221)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through … 1, 2017. Background The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York State … appropriate records and properly reported court and trust funds and abandoned property to the State Comptroller as …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… programs, however, are subject to the interest provisions of CMIA. This distinction can be better understood by consulting the CMIA regulations. Subpart A of the regulations deals with the larger federal programs … federal program agency fails to comply with the provisions of Subpart B, (205.3-c), the Treasury Department may decide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmia