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Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… Recent Trends and Impact of COVID-19 February 2021 Watch a discussion of … facing the industry with State Comptroller DiNapoli and industry leaders. PDF Version Highlights In 2019, New York City’s arts, entertainment and recreation sector employed 93,500 people in 6,250 …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… the former owner of Davis Ethical Pharmacy in Rockville Centre, was charged with grand larceny in the second degree, …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudOpinion 94-11
… The district may, however, expend funds pursuant to Town Law, §176-d if the anniversary celebration of the … fire department's anniversary. You refer in your letter to a prior opinion of this Office (1981 Opns St Comp No. … of a fire district could expend district funds to conduct an anniversary celebration of the district. We …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Bolivar , Circleville Fire District , Town of … review the deposits to ensure they are accurate and that all receipts are accounted for prior to depositing the … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed … of the Town of East Greenbush , Town of Elizabethtown , Lockport Housing Authority , City of Long Beach , Putnam … accounting records and financial reports were accurate. Lockport Housing Authority – Executive Director’s …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe … and property of the state and each of its agencies; for all advances to each agency; for all appropriations and reappropriations made to each agency; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Garden City Union Free School District , Gowanda Central … District , Rochester Career Mentoring Charter School and the Tully Central School District . “In an era of limited … established a policy or written procedures to ensure that all overtime hours worked by department employees are …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… – September 29, 2025. We extended the audit period back to January 1, 2019 to review annual financial report (AFR) submissions. … financial transactions in a timely and accurate manner to enable informed decision-making by a fire district’s board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126State Comptroller DiNapoli Releases State Audits and Examinations
… observed inconsistencies in the methods used by HPD staff to place applicants on development waiting lists. In a … Selected Aspects of the Pay for Success Program (2016-S-1) To increase employment opportunities and decrease the risk of … for Success employment training and job placement program to target high-risk parolees. Auditors found that, for both …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … officials have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank … adequate oversight of district financial activities to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1SUNY Bulletin No. SU-326
… provide agency instructions for processing the Downstate Location Stipend. Affected Employees Employees in the State … America/Graduate Student Employees Union, provides for a location adjustment to employees whose work site is New York … Each campus is allocated a portion of the Downstate Location Fund based on the number of employees in BU28 to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedTown of Spencer – Procurement (2025M-100)
… 2024 We extended the audit period through April 25, 2025, to analyze a conflict of interest. Understanding the Audit … and town officials should seek competition for purchases to help ensure the town is receiving the highest quality … that arose from his paving company providing services to the Town totaling $12,911 during the audit period. Because …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Employer E-News Archive — 2025
The latest Retirement System news for NYSLRS employers
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025State Comptroller DiNapoli Statement on New York City Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today on the release of New York City’s budget update. “The $124.7 billion New York City …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-new-york-city-budgetReal Property Tax Cap Information - Glossary
… government operations. These taxes are included under the tax cap. Fees based on use of goods and services (such as … governments are permitted to increase their real property tax levies. Either two percent or inflation, whichever is … – See “Carryover”. Carryover - Amount by which the tax levy for the prior fiscal year was below the tax levy …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… This project culminated in June 1999 with the issuance of Statement 34 of the Governmental Accounting Standards Board - … and Local Governments. Major changes required by GASB Statement 34 include: Government- Wide Reporting Focus on … information (Management Discussion and Analysis) GASB Statement 34 will be effective in three phases depending on …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Agencies Bulletin No. 1920
… taxable gross and will be reported on the employee’s Form W-2. The adjustments (ARC and ARO) are supplemental … payment. Recipients of this mailing will be asked to fill out the request and return it to OSC for inclusion on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeState Comptroller DiNapoli Releases Audits
… York State Dental Insurance Program – EmblemHealth Plan, Inc. – Overpayments for Services Requiring Coordination of … of Civil Service contracts with EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on … York City Department of Education’s (DOE) District Safety Team must develop a comprehensive district-wide school safety …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and … and exceeded its authority under New York State Town law by authorizing the supervisor to pay all expenditures … County) The board did not properly audit claims prior to payment or ensure written quotes were obtained as required. …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli and Attorney General James Announce Takedown of $9 Million Medicaid Fraud Scheme in New York City
… the name EyePic, were charged with 15 crimes for operating eye care clinics throughout New York City that falsely charged Medicaid for eye surgeries that never happened. An investigation by the … “Scammers who steal from Medicaid are corrupting our health care system and taking funds meant to support our …
https://www.osc.ny.gov/press/releases/2026/06/comptroller-dinapoli-and-attorney-general-james-announce-takedown-9-million-medicaid-fraud-scheme-new