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Message from the Comptroller – 2022 Financial Condition Report
… 2021-22 State tax receipts performed better than initially forecast, and were more than $38 billion higher than the …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… impact investors and make it harder for shareholders to hold corporations accountable. These changes are unwanted … investors and may silence those challenging corporations to address issues like gender and racial pay equity, … for shareholders. While many corporations are tempted to focus on short-term profits, shareholder proposals, …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleXIV.13.A Overview – XIV. Special Procedures
… requires the State to pay vendors promptly (within 30 days of the Merchandise/Invoice Received (MIR) date for most vendors, 15 days for qualified Small Business … Payment Interest (PPI) or Late Payment charges. A number of factors are considered to calculate the PPI on a payment. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewDiNapoli Releases Bond Calendar for Fourth Quarter
… time. The anticipated sales in the fourth quarter compare to past planned sales of $5.06 billion during the third … Committee (SCC) Forward Issuance Bond Calendar Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and their major public authorities during the fourth quarter of 2019
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar For First Quarter
New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and their major public authorities during the first quarter of 2017
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterState Agencies Bulletin No. 2212
… SFS blackout period ends. AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be … deposited payroll check the AC230 will not be processed to reverse the paycheck in PayServ until the corresponding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsControls Over Revocable Consents
… whether the New York City Department of Transportation (DOT) has billed and collected the correct fees for revocable consents; whether DOT is ensuring that all structures meet the standards … required by the Rules of the City of New York; and whether DOT is monitoring to ensure all structures requiring a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsInternal Controls Over Selected Financial Operations
… six travel card charges totaling $708 for the purchase of train tickets. The former employee left SLA in July 2019 and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsResponse Planning for Unexpected Events
… 15, 2020. About the Program The MTA is responsible for developing and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnam, … and maintain the minutes and recommendations of all lessons learned meetings and the corrective actions taken in …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsEfforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance … adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, … To determine if the Department of Taxation and Finance is …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesOrleans County – Court and Trust Funds (2024-C&T-6)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Valley Central School District – Information Technology (2020M-154)
… protected. District officials did not monitor compliance with the District’s computer acceptable use policy. The … to officials. Key Recommendations Monitor compliance with the computer acceptable use policy. Adopt a contingency … over the server room. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded … Key Findings The Board did not provide adequate oversight to ensure that financial activities were properly recorded … accounting records or provide regular financial reports to the Board. She also did not file required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Cheektowaga Central School District - Capital Project Management (2022M-90)
… assurance the District is receiving the lowest possible price. Properly approve change orders and ensure their timely …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Downsville Fire District – Procurement and Claims Audit (2022M-130)
… with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods … procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … debit card transactions, totaling $8,346, were paid prior to Board audit and approval, which could result in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the … District officials did not develop an IT contingency plan to help them adequately secure and protect business office IT … IT contingency plan in place that is properly distributed to all business office staff and periodically tested for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… controls over user accounts for the financial application to help prevent inappropriate access and use. Key Findings … controls over user accounts for the financial application to help prevent inappropriate access and use. We determined … do not have reasonable assurance that they would be able to prevent or detect inappropriate changes to financial data, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessPutnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225