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XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… statement of all balance(s) on deposit in any bank account under the administrative control of any state officer … of the New York State Register to ensure that all bank account and financial institution names are correctly shown. Updates to bank account information should be immediately reported to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… up $861 million (20%) from the same period last year and continuing the trend of exceeding pre-pandemic levels, … changing economic conditions as supply chain shortages and workforce disruptions may impact growth.” Statewide, … period marked the fifth quarter in a row that county and city sales tax receipts met or exceeded 2019 pre-pandemic …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147), released in December 2021. … that District officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness. The audit included nine recommendations to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fGreenburgh Central School District – Procurement (2024M-147)
… may be used by districts when the district is unable to provide precise quantity requirements for a particular project due to indeterminate needs throughout a fiscal year. Under such … Board of Education (Board) designated a purchasing agent to be responsible for overseeing the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Starpoint Central School District – Audit Follow-Up (2022M-101-F)
… The Superintendent of Schools is responsible, along with other administrative staff, for the District’s … The District has an educational services contract with Orleans/Niagara Board of Cooperative Educational … 1 The District has an educational services contract with Orleans/Niagara Board of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fDiNapoli Releases August Cash Report
… million higher than the state Division of the Budget’s August projections, according to the monthly state cash … of the fiscal year is uncertain.” Tax collections through August totaled $29.8 billion and were $2.8 billion, or 10.5 … from the Enacted Budget. The General Fund ended August with a balance of just under $9.5 billion, $580 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportSouthwestern Central School District – Claims Audit (2025M-34)
… District (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing … The claims auditors did not properly audit all claims prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34State Agencies Bulletin No. 2243.1
… checks, salary exchange checks, direct deposit returns, and retirement refunds, in addition to the status of direct deposit returns and direct deposit reversals. Effective Dates: This bulletin … Report, posted on the PayServ bulletin board, on Tuesday and Thursday each week. The report displays three months of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-reportState Agencies Bulletin No. 2243
… checks, salary exchange checks, direct deposit returns, and retirement refunds, in addition to the status of direct deposit returns and direct deposit reversals. Effective Dates: This bulletin … checks, salary exchange checks, direct deposit returns, and retirement refunds. The report includes the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-reportDiNapoli: Wall St. 2021 Profits near Record Levels
… in New York City’s securities industry, according to State Comptroller Thomas P. DiNapoli’s annual report on … and securities industry workers have been among the first to return to the office,” DiNapoli said. “Financial markets move in … in New York Citys securities industry according to State Comptroller DiNapolis annual report …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… Over the following decade, the redevelopment of Lower Manhattan and new construction elsewhere in the city replaced … business districts (Midtown, Midtown South, and Downtown Manhattan) together contain 450 million square feet of office … demand for office space has lowered the vacancy rate in Manhattan from 12.8 percent at the end of the recession …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionDiNapoli Releases December State Cash Report
Total receipts through the first three quarters of state fiscal year 201516 totaled approximately $1119 billion $2306 million higher than the Division of the Budgets DOB latest projections according to the monthly state cash report issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportDiNapoli: Brooklyn is King of NYC Economic Growth
… Brooklyn’s economy is expanding, adding jobs and businesses at a faster pace than the rest of New York City between 2003 and 2012, including the first increase in manufacturing jobs in 2012 after decades of losses, … Brooklyns economy is expanding adding jobs and businesses at a faster pace than …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growthState Agencies Bulletin No. 2243.2
… checks, salary exchange checks, direct deposit returns, and retirement refunds, in addition to the status of direct deposit returns, direct deposit reversals and outstanding AC230s. Effective Dates: This bulletin is … Report, posted on the PayServ bulletin board, on Tuesday and Thursday each week. The report displays three months of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportState Agencies Bulletin No. 2378
… employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller … Form W-2 Wage and Tax Statements, OSC and agency Personnel/Payroll Officers must reconcile employee Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows … service costs, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “There have … related to the financial crisis. Currently, 71 percent of New York City’s municipal workforce has reached new contract …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the … use of professional judgment to assess the quantitative and qualitative circumstances surrounding each particular … The determination of materiality and the resulting impact on accounting decisions requires the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityCity of North Tonawanda - Financial Condition (2020M-90)
… complete report - pdf ] Audit Objective Determine whether the Mayor and City Council adopted realistic budgets that … operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The Mayor and Council did not adopt structurally balanced …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Town of Hanover – Procurement (2025M-58)
… Municipal Law (GML) Section 104-b requires the Board to adopt written policies and procedures for procuring goods and services that are not subject to competitive bidding, such as professional services. The … through December 31, 2024, the Board approved 286 payments to 67 professional service providers totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58DiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… expected personal income tax collections, according to a report released today by State Comptroller Thomas P. … said. "Any federal funding reductions not already assumed in the Financial Plan could force difficult decisions … million, more than last year. However, the growth rate is lower than the current projected annual increase of 5.2 …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risks