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State Comptroller DiNapoli Releases Municipal Audits

… $4,100 and the $2,200 payment from the town of Tompkins, but expended $57,100 for transfer station operations. Hudson … County) During the audit period, the authority had cash receipts of approximately $1,036,000. However, the board … have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank reconciliations …

https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-audits

Controls and Management of the Unemployment Insurance System (Follow-Up)

… audit report, Controls and Management of the Unemployment Insurance System (Report 2021-S-3 ). About the Program One of … traditional UI contributed to a dramatic increase in UI claims and also increased the risk of improper payments and … recommendations and, in turn, DOL’s ability to promptly address serious problems Key Findings DOL officials made some …

https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-follow

Town of Spencer – Disbursements (2025M-35)

… a credit account established with a local vendor who sold metal products without the Board’s approval and review.The Highway Department sold scrap metal to the vendor for which the Town received credit on the account for future metal purchases from the vendor.The account had a remaining …

https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35

DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries

… industries like agriculture and food production, wine and beer, and advanced manufacturing – industries that our …

https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industries

Opinion 95-32

… specified by subdivision 3 include a pledge of "eligible securities" having an aggregate market value at least equal to the aggregate amount of the … Municipal Law, §§10[1][f], defining the term "eligible securities", and 10[3][c], relating to determining the market …

https://www.osc.ny.gov/legal-opinions/opinion-95-32

DiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing

… law, if a household’s income exceeds the maximum limit by 25 percent or more, the resident must get HPD approval to … 59 (30 percent) exceeded the maximum limit by at least 25 percent. Many of these tenants exceeded the allowable … clause. Of those with incomes exceeding the maximum by 25 percent or more, auditors found several households …

https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housing

DiNapoli: NYC Office Market Will Take Years to Recover From Pandemic

… in City Fiscal Year (FY) 2022. Timing its recovery is an open question, however, as employers continue to offer … double in the decade before the pandemic,” DiNapoli said. “When the pandemic hit, companies shifted office workers to … roll for FY 2023, to be released in January 2022, will provide further insight on the potential duration and …

https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemic

DiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed

… commitments. However, because the city does not explain what is causing budgetary constraints and how they are … and economic development projects were all likely to start more than two years after the initial project … Report A Review of NYC Capital Project Delivery Fiscal Tracking Tools and Other Reports Review of the Financial Plan …

https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-needed

State Agencies Bulletin No. 1800

… of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the update … their Federal tax withholding are affected. Background The IRS has released the new Form W-4, Employee's Withholding … Instead, annual amounts based on the employee’s filing status, along with optional adjustments, will be used …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-tax

State Comptroller DiNapoli Releases Municipal & School Audits

… $315,279 of nonexistent town-wide fund balance in the 2019 through 2023 fiscal years and used $350,000 in … to incur $11,430 in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because … of 39 water outlets reviewed that exceeded the lead action level to prevent students or staff from drinking from these …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits

Opinion 89-3

… in the opinion. PUBLIC CONTRACTS -- Purchases through County or State (must be under same terms and conditions as … 109-b: The exception for purchases made through the New York State Office of General Services does not apply to a … inquiry concerning a purchase of equipment by a political subdivision from a vendor holding a State contract which …

https://www.osc.ny.gov/legal-opinions/opinion-89-3

Opinion 90-50

… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … Commissioner of Transportation shall: Have power, upon the request of a municipality, to perform for and at the expense …

https://www.osc.ny.gov/legal-opinions/opinion-90-50

CUNY Bulletin No. CU-695

… record will not be updated: Position and Job do not match If the Position Number equals the NYS Position Number … Unit, Salary Administration Plan or NYS Grade do not match. Increment Code Missing Invalid Increment Code/Salary … employee’s record was not updated: Position and Job do not match Increment Code Missing Invalid Increment Code/Salary No …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-695-january-2021-city-university-new-york-cuny-increments

New York’s Economy and Finances in the COVID-19 Era

… Subscribe for Latest Updates The State Comptroller’s office … regularly updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior … Budget: Budgeting in a Time of Crisis Subscribe for Latest News and Updates … Shrinking Labor Force Drives New York …

https://www.osc.ny.gov/reports/covid-19-october-28-2020

X.6 Overview – X. Guide to Vendor/Customer Management

… State agencies of established Special Use Vendor IDs used in the Statewide Financial System (SFS). Vendor Management … starting with ”0” and are established for a specific business purpose other than for routine business use, including specific contract transactions. If an …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overview

CUNY Bulletin No. CU-726

… The following Control-D report is available for agency use on 12/16/2021. This grants agencies time to correct … record will not be updated: Position and Job do not match If the Position Number equals the NYS Position Number … Included on the report is one of the following messages which will identify the reason the employee’s record was not …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-increments

Opinion 88-22

… aid the town has included plans for two small parks with boat launching ramps for the purpose of increasing the … or any necessary work appurtenant thereto.... " [Emphasis added]. Similarly, Town Law, §202(1) defines the expense of … and taxpayers of such park district ...." [Emphasis added] This Office has interpreted this provision to mean …

https://www.osc.ny.gov/legal-opinions/opinion-88-22

Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns

… courts have broad jurisdiction and hear both civil and criminal matters. 1 Justice courts hear civil, criminal, … 20 percent of the registered voters in each town. Must be filed with the town clerk in each of the affected towns; one … the meeting; and Hear testimony and receive evidence and information that may be presented concerning the petition or …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-towns

State Agencies Bulletin No. 1675

… nonresident alien employees. To ensure this requirement is met prior to Form W-2 production, OSC and agency … the right to pass along any penalties imposed by the IRS to any State Agency that is responsible for the … Employee’s Social Security Number Employee’s Name Reason Why SSN Not Verified. Reasons provided by SSA may include: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1675-verification-employees-social-security-number-ssn-and-name-be-reported

State Agencies Bulletin No. 1604

… nonresident alien employees. To ensure this requirement is met prior to Form W-2 production, OSC and agency … the right to pass along any penalties imposed by the IRS to any State Agency that is responsible for the … Employee’s Social Security Number Employee’s Name Reason Why SSN Not Verified. Reasons provided by SSA may include: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1604-verification-employees-social-security-number-ssn-and-name-be-reported