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DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… a safer place. She advocated in Congress for children’s health insurance, special education and better gun background checks and took time to join me in an effort to educate others on childhood obesity. I …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyAccounts Payable Advisory No. 41
… requisitions and/or purchase orders (POs) for centralized contract purchases Reference: Guide to Financial Operations … Units to use a requisition and/or purchase order with a contract ID reference when purchasing from centralized … 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-purchasesMoravia Central School District - Fuel Inventory (2019M-183)
… ensure fuel deliveries were accurate. Key Recommendations Install appropriate physical controls to safeguard the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Operational Advisory No. 8
… Subject: State Check Outreach Guidance: Payees that receive State checks for … checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the check or request a replacement check from the issuing Agency. … State Check Outreach …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachCommunity College Safety Reporting (2015-MS-2)
… statistics to the United States Department of Education (DOE) annually. Key Findings None of the community colleges … had inaccurately reported crimes in its ASR and to DOE. Herkimer and Niagara published ASRs with crime … that did not match the statistics they reported to DOE. Fulton could not support it had distributed the ASR in …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… , Fulton , Monroe , Schenectady and Tioga . Purpose of Audit The purpose of our audit was to determine if counties effectively … December 31, 2013. Background Each county Department of Social Services (Department) is responsible for providing … Department of Social Services Monitoring of Service Provider Agreements …
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)
… was to review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, … members. During 2011-12, the District’s extra-classroom activity fund recorded $72,645 in receipts and $70,470 … Key Findings The Board established a policy for the activity fund, but is not adequate because it does not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial operations for the … funds within the allowed legal limits. Develop a plan to budget for moneys needed that does not increase the tax levy to a rate that is higher than necessary. Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mNew York State Comptroller DiNapoli Statement on MTA Finances
… and continued vigilance in the face of uncertainty, but good fiscal discipline now will ensure it is well-prepared …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesCUNY Bulletin No. CU-735
… Descr (NY Barg U) TC Proff Staff Congress U2 Unrepresented Group U6 unrepresented group TQ Steamfitters Local 638 U5 Steamfitters Local 638 … program. OSC Actions OSC will set the FLI (Family Leave Insurance) Status on the State Tax Data page to ‘Subject’ for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsElmont Public Library – Board Oversight and Professional Services (2014M-060)
… to require Library officials to periodically procure professional services through a competitive process. … Elmont Public Library Board Oversight and Professional Services 2014M060 …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2011, to December 31, 2012. Background The Town of Wethersfield is located in Wyoming County. The Town is … Town of Wethersfield Town Clerk and Highway Operations 2013M21 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… the traveler may be reimbursed up to 80 percent of the total M&IE per diem rate for eligible dinners or up to 20 percent of the total M&IE per diem rate for eligible breakfasts, rounded to … maids continue to be included in the M&IE per diem rate total. As such, employees should not request or expect …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownXV.4 Overview – XV. End of Year
… including any vouchers charging appropriations that are scheduled to lapse at the end of March, entered online and … including any vouchers charging appropriations that are scheduled to lapse at the end of March, submitted via … to lapse at the end of March should have a liability date no later than the lapse date. Lapsing vouchers with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village Clerk-Treasurer properly … receipts and disbursements during the period June 1, 2009 to May 31, 2013. Background The Village, located in Oswego … In July 2010, voters in the Village presented a petition to the Village Board calling for a public referendum on …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Bangor – Board Oversight (2012M-193)
… review the internal controls over selected Town operations for the period January 1, 2011, to May 31, 2012. Background … The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for the 2012 fiscal year are approximately $981,500, funded …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Homeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, … quarter of 2022, compared to 65.8 percent nationally. For New York, the low percentage is driven by the high share of …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkAbout the Record of Activities – Reporting Elected and Appointed Officials
… took office, and I still haven’t received the official’s record of activities. What if an official takes a two-week … vacation during the time period he or she is keeping a record of work-related activities? What happens if someone is … call time is not to be included on the ROA. They may only record the time actually spent performing a work-related …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Comptroller DiNapoli Releases Municipal and School Audits
… the deficits in the water and wastewater funds. The 2026 budget includes a proposed tax levy increase of $198,675 (2%) which will exhaust 86.37% … taxpayers equitably because it inappropriately allocated sales tax revenues totaling $1.1 million to the TW funds …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-audits