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Operational Advisory No. 16
… 2014 and prior that have not been posted. See SFS Secure for journals scheduled to be deleted as of February 20, 2015, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteOpinion 99-15
… when property not served by water or sewer system) VILLAGE LAW, §§11-1108, 11-1118, 14-1406, 14-1410; STATE … of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater … behalf of a county, city, town, village or school district for municipal or school district purposes" (Real Property Tax …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… resident personal income tax (PIT) filers left New York state in 2020, according to State Comptroller Thomas P. DiNapoli. The COVID-19 pandemic …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … is projected to increase to $22.8 million at the end of 2018. The Board appropriated fund balance ranging from $1.2 … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Contract Participation of Minority- and Women-Owned Business Enterprises
… is accurately reporting these results to the Department of Economic Development. The audit covers the period April 1, … a State Public Authority created under Sections 3300-3321 of the Public Authorities Law, with eight of its 15 directors … (20.29 percent), $3.4 million (24.46 percent), and $2.3 million (28.04 percent) for the same periods, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesOversight and Enforcement of the Rechargeable Battery Law
… Objective To determine whether the Department of Environmental Conservation (Department) has … Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawState Comptroller DiNapoli Releases School District Audits
… procured them in a manner that is in the best interests of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six professional service providers paid $301,023 during … the same insurance provider for about 20 years and each of the four remaining vendors for at least 10 years without …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… will allow New York City to maintain budget balance in the coming fiscal year, but the city faces significant … to show resilience, supporting relatively strong revenues in the near-term,” DiNapoli said. “Still, the city faces … Federal funding is anticipated to decline to $10.4 billion in FY 2024 (from $11.7 billion in FY 2023) and decline to …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesVillage of Hudson Falls – Information Technology (2025M-10)
… 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Wall Street Bonuses Rose In 2012
… Comptroller Thomas P. DiNapoli. “Wall Street is still in transition, but it is slowly adjusting to changes in its economic and regulatory environment,” DiNapoli said. "Profits and bonuses rebounded in 2012, but the industry is still restructuring. Despite its …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012Overtime Compensation – Legacy Reporting
… calendar year (January 1 – December 31) rather than the State fiscal year (April 1 – March 31). It increases based on … compensation to be classified as “overtime,” it must be paid for additional hours worked beyond one’s regular … or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationDiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… leadership and talents as a skilled investor are reflected in the success of our state’s pension fund,” DiNapoli said. … am grateful for the trust Comptroller DiNapoli has placed in me over the years,” Titarchuk said. “Working with the … to continue our partnership and grow the Fund’s value in the months and years to come.” Titarchuk was born in …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundComptroller DiNapoli Releases School Audits
… District and the Walton Central School District . “In an era of limited resources and increased accountability, … unrestricted fund balance declined by about 73 percent. In addition, the general fund’s cash level was deficient, resulting in district officials not having sufficient cash to pay …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsImproper Payments to a Physical Therapist (Follow-Up)
… Purpose To determine the extent of implementation of the two … included in our initial audit report, Improper Payments to a Physical Therapist ( Report 2013-S-15 ). Background The …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Niagara County , Orient Fire District , City of Salamanca , Town of Ticonderoga and the Upper Mohawk Valley Memorial …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1893
… Purpose The purpose of this bulletin is to describe new Time Entry Earnings Codes to be used to adjust overtime. Affected Employees Employees … the new Overtime Adjustment Earnings Codes the agency must submit the appropriate Earn Code in the Time Entry Page using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeProcurement and Contracting in New York
… contract oversight to prevent procurement abuses in New York State. Comptroller's Oversight of State Contracts (Last … The 2024 report covers April 1, 2024 through March 31, 2025, and includes: Active Agency Contracts ( Excel ) ( PDF ) …
https://www.osc.ny.gov/state-agencies/contractsInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… continuing during the audit period. About the Program HCR is New York’s affordable housing agency, with a mission to … operates within the Housing Trust Fund Corporation, which is a component of HCR. In October 2022, the permanent Office …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsTown of Holland - Real Property Tax Exemptions (2018M-232)
… - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … corrective action. … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… performs all financial duties, including online banking, on her personal computer. Adequate accounting records were … corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03