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DiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… hotel occupancy has improved and both business travel and Broadway attendance are seeing increased activity. Rest of …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… forward, which includes: Implementing new policies that outline procedures and requirements for making grade changes …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesComptroller DiNapoli Releases State Audits
… was not adequately informed about diversions, shuttle bus service was not planned using current ridership data and …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli and AG Schneiderman Announce Conviction in $130,000 Pension Theft
… and Attorney General Eric T. Schneiderman announced today the conviction of John H. Eydeler III, 66, a resident … Eydeler, a retired nurse who died in October of 1998. Today, he was sentenced to a five-year term of probation and … pleaded guilty to the indictment on October 12, 2016. Today, he was sentenced by the Honorable Stephen W. Herrick …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-130000-pension-theftOpinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Area #8 – Online Banking – Information Technology Governance
… and reporting mechanism is installed on the recipient’s computer, or the recipient is prompted to input their … recurring information security awareness training to all computer users. In addition, malware protection should be … or consent. Such software is specifically designed to harm computer systems and electronic data, often by deleting …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… today urging New York's leaders to take steps that can help protect and strengthen the state's finances. The full … projects in order to limit debt issuance. These steps will help ensure the state limits the financial impact of future … urging New Yorks leaders to take steps that can help protect and strengthen the states finances …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesDiNapoli: Local Government Debt Levels Off
New Yorks local governments had $436 billion in total outstanding debt in 2018
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offState Agencies Bulletin No. 2169
… Affected Employees: Nonresident alien employees taking advantage of a tax treaty. Background: Per IRS publication … studying, and training, independent personal services, and dependent personal services. Instructions on the IRS website … employee intends to use (Independent Personal Services, Dependent Personal Services, Studying/Training, Teaching). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Agencies Bulletin No. 2287
… Purpose: The purpose of this bulletin is to inform agencies of new functionality allowing employees to enroll in direct deposit and update their direct deposit and bank … The purpose of this bulletin is to inform agencies of new functionality allowing employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityElevator Safety
… and tests are done timely and properly by inspectors who have the proper credentials. Our audit covered the period … and tests are done timely and properly by inspectors who have the proper credentials …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyControls Over Equipment
… H+H had established adequate controls over the recording, tracking, and disposal of equipment. We determined that H+H’s … in FAM on June 30, 2017. H+H officials then provided us with an approved relinquishment form indicating that the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentFinancial Condition and Outlook
… determine the financial condition of the State University Hospital of Brooklyn (Hospital). Background The State University of New York Health … Studies, School of Public Health, and the University Hospital of Brooklyn (Hospital). Downstate employs about … determine the financial condition of the State University Hospital of Brooklyn Hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookHeat and Hot Water Complaints (Follow-Up)
… of the eight recommendations in our initial audit report, Heat and Hot Water Complaints (Report 2019-N-3 ). About the … and well-maintained, which includes providing adequate heat and hot water (HHW). In accordance with the Code, … building owners must supply their tenants with adequate heat from October 1 to May 31, the “heat season,” which …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followOversight of Selected Aspects of Traffic Controls (Follow-Up)
To determine the extent of implementation of the 11 recommendations included in our initial audit report Oversight of Selected Aspects of Traffic Controls Report 2018N6
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… cosmetology, culinary, and vehicle maintenance. High school students involved in CTE are more engaged and graduate … non-profit entity that represents State CTE directors, the high school graduation rate for students who have completed …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followSUNY Bulletin No. SU-382
… studying and training, independent personal services, and dependent personal services. Instructions on the IRS website … every calendar year by a Nonresident alien who is taking advantage of an available tax treaty. On December 1, 2025, … employee intends to use (Independent Personal Services, Dependent Personal Services, Studying/Training, Teaching). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxCost-Saving Ideas: Reviewing Your Revenue Collection Process
… Finance Officers Association Recommended Practices: GFOA Best Practice - Use of Lockbox Services [pdf] GFOA Best Practice - Accepting Payment Cards and Selection of Payment Card Service Providers [pdf] GFOA Best Practice - Electronic Payment and Collection Systems …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processTown of Lee – Financial Management (2025M-63)
… revenues and expenditures, and the availability of reserve funds. The board should manage fund balance to help ensure levels do not exceed a reasonable amount and funds are not unnecessarily being withheld from productive use. The Town’s general and highway funds had a total of $8.3 million in fund balance as of …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Montrose Fire District – Claims Auditing (2025M-53)
… to an independent, thorough and deliberate review that, among other things, determines that the fire district complied with its written policies, and that each purchase was for a proper fire district purpose. … We reviewed 166 claims totaling $712696 and determined that the Board did not properly audit 78 claims 47 percent …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53