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Opinion 88-61
… period, but the taxpayer produced a receipt for certified mail stamped with the date which was the last day … last minute to pay their taxes to do so by registered or certified mail, and, when so doing, to make sure that the … was delivered to the agency to which it was addressed. Certified mail is usually given similar recognition." In …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Contract and Payment Actions in August
… Fredonia in Chautauqua County. Major Payments Approved Tax Refunds and Credits $454.1 million for 119,948 personal income tax refunds. $125.5 million for 22,081 corporate and other … the Landlord Rental Assistance Program. Other Contract and Payment Rejections and Other Cost Recoveries DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/09/state-contract-and-payment-actions-augustState Contract and Payment Actions in November
… variable messaging signs. Major Payments Approved Tax Refunds and Credits $962.5 million for 85,932 personal income tax refunds. $171.2 million for 23,475 corporate and other … of the Traffic Management Center. Other Contract and Payment Rejections and Other Cost Recoveries DiNapoli’s …
https://www.osc.ny.gov/press/releases/2024/01/state-contract-and-payment-actions-novemberState Comptroller DiNapoli Releases Municipal and School Audits
… will be severely limited. Seaford Union Free School District – Capital Assets (Nassau County) District … to fund more than five years of water, three years of sewer and half of the combined town-wide (TW) funds’ 2025 … $1.4 million for metered water sales, $1.6 million for sewer rents and $138,500 for golf revenues. These revenues …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… eligible for coverage by Medicare. Homes and Community Renewal – Division of Housing and Community Renewal (DHCR): Administration of Mitchell-Lama Waiting Lists … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Agriculture and Markets: Oversight of Industrial Hemp (Follow-Up) (2021-F-9) A report covering the period April 1, 2016, through … recommendations were implemented. Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsDistribution of Utility Arrears in New York State
… of customers in arrears are in New York City and Long Island and they comprise 68 percent of the total amount owed. … in Western New York, National Grid LI (Grid LI) on Long Island, and National Grid NY (Grid NY) in portions of Queens. … provides electric service under contract to the Long Island Power Authority, a public authority established to …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and … Manhattan had nearly half of all the City’s retail jobs in 2019, and these paid an average salary of $59,400, … retailers and more than one-third of all retail jobs. The City is implementing an Open Storefronts program …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… After a gunman took her husband from her and injured her son, she turned her personal tragedy into a courageous …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyAverill Park Central School District - Payroll (2018M-255)
… to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. … and document his review date. Continue to use payroll change reports. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Moravia Central School District - Fuel Inventory (2019M-183)
… safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did not perform fuel … are accurate. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Accounts Payable Advisory No. 41
… Subject: Using requisitions and/or purchase orders (POs) for centralized contract purchases Reference: … Operations (GFO) , Chapter XI-A, Section 3 – Purchase Orders Guidance: This is to remind Business Units to use a … Using requisitions andor purchase orders POs for centralized contract purchases …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… breakfast and dinner rates. Incidental expenses such as tips for bellmen, porters, and hotel maids continue to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownXV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit … charging appropriations that are scheduled to lapse at the end of March, entered online and not approved by OSC will no … charging appropriations that are scheduled to lapse at the end of March, submitted via bulkload and not approved by OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… an independent contractor rather than through payroll. This included an extra $2,167 which was not provided for in … to use the unexpended surplus fund balance identified in this report in a manner that benefits District taxpayer. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… where the Clerk-Treasurer was able to write checks to herself or to others for payment of her personal expenses …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), … totaled $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from the … account (ACA). The Board authorized the Library Director and an administrative assistant to manage this account, sign …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… December 31, 2013. Background Each county Department of Social Services (Department) is responsible for providing … temporary help to eligible individuals and families with social service and financial needs to assist them with … lives. The Departments provide and manage a wide range of social welfare programs. To accomplish their missions, the …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Purpose of Audit The purpose of our audit was to review the internal … Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomCommunity College Safety Reporting (2015-MS-2)
… Niagara published ASRs with crime statistics that did not match the statistics they reported to DOE. Fulton could not …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2