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Comptroller DiNapoli Releases Municipal Audits
… In addition, a credit card company was allowed to directly withdraw 18 payments totaling approximately $4 million from the college’s bank account prior to audit. Auditors also determined that a …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1931
… beginning of the pay period for the following check dates: Cycle Date Administration 09/15/2021 Institution 09/23/2021 … beginning of the pay period for the following check dates: Cycle Date Administration 09/29/2021 Institution 10/07/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1931-updating-payserv-chartfield-strings-september-lapsing-eventsDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… accountable and I thank Economic Crimes Bureau Chief Gregg Brown for his diligent efforts to secure both restitution and …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersTravel FAQs
… please speak to your Business Unit’s travel office staff for further guidance. Are receipts always required for … (e.g., Garden State Parkway, NYC Westside Highway Bridge). Parking (e.g., coin meter parking, parking lots with no receipt machine, honor system …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsOpinion 92-1
… is authorized (see, e.g., General Municipal Law, §872, re: industrial development agencies; General Municipal Law, §559[4], re: urban renewal agencies; Public Housing Law, §49, re: public housing authorities; Public Authorities Law, §370, …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 91-51
… on a benefit basis are "assessed upon each ... parcel of land at the time and in the manner ..." provided for the levy …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 95-12
… invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- Deposits and Investments (authority … or invest with a State or federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal Law, §§10 and 11 does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Selected Aspects of Toll Collections
… to determine where collection efforts will have the best results, and assess the feasibility and cost-benefit of …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Comptroller DiNapoli Releases Municipal Audits
… most prudent and economical manner and in the district’s best interest. Middlesex Fire District – Fiscal Transparency …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
The Public Service Commission PSC and the New York State Energy Research and Development Authority NYSERDA have taken considerable steps in planning for New York States transition to renewable energy but must take stronger action to meet the states clean energy goals
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfDiNapoli Releases Report on Environmental Funding in New York State
… quality. DEC programs range widely from managing fish and game populations and overseeing the extraction of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… Beginning in September, New York's 529 College Savings Program will offer more investment … advantage of the improvements we're making to New York's 529 College Savings Program," DiNapoli said. "We're making it … of obtaining a college education continues to rise. NY's 529 College Savings Program can help offset some of those …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeDiNapoli: Regional Land Banks Fighting Urban Blight
… this year, gives local officials new tools to promote economic recovery in the areas most heavily impacted by the … goals, New York’s land banks rely heavily on subsidies to fund operations, the most significant of which is through the … For access to state and local government spending and more than …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightComptroller DiNapoli Releases Municipal Audits
… Town of Westport – Internal Controls Over Water and Sewer Charges (Essex County) The town lacks comprehensive policies and procedures over water and sewer charges. The town did not properly bill all parcels in the water district for operation and maintenance charges. For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… in the third degree, a class D felony, and three counts of criminal tax fraud in the fifth degree, a misdemeanor. The … committed his crimes if the fire district board enforced proper controls. DiNapoli recommended that the district: … plan to the Comptroller’s office. The plan calls for: Proper documentation before payment of all bills, credit card …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… sentencing of Terence Fitzpatrick 53 of Monmouth County NJ following his guilty plea in November 2015 to the crime of …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-state