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Opinion 91-12
… as used in section 204-a means "a method of raising funds to effectuate the lawful purposes of a fire company …
https://www.osc.ny.gov/legal-opinions/opinion-91-12State Comptroller DiNapoli Releases School Audits
… had administrative permissions to bank accounts. Discovery Charter School – Network and Financial Software …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… or practical arts education) provide students with academic and technical skills, workplace competencies, … engineering, and math industries require candidates with less than a bachelor’s degree, while more than 80% of … secondary school systems. The Department also contracts with a non-profit entity to provide a CTE Technical …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followArea #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … targeting online banking are phishing 15 and malware. 16 In a typical scenario, the targeted individual (or group of … transfers are initiated and directed to bank accounts in the United States or foreign countries. Despite financial …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingState Agencies Bulletin No. 2169
… for each: Tax year (being sure to specify the tax year in the space provided above part I of the form) Withholding … calendar year when the current Form 8233 has dates in the prior calendar year. IRS regulations require a new … should review the Expiring Form 8233 (NTAX556) report in Control-D and obtain a new Form 8233 for all nonresident …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyFinancial Condition and Outlook
… Purpose To determine the financial condition of the State University Hospital of … (Hospital). Background The State University of New York Health Science Center at Brooklyn (also known as SUNY … reasons for the Hospital's financial stress include: the costs associated with the acquisition and operation of the …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookState Comptroller DiNapoli Releases Municipal Audits
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The … to ensure all collections were accurately accounted for and discrepancies could be properly identified. As a … in deposits and $40,560 in withdrawals in the health reimbursement account were never recorded in the financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… types of pollution. Over the decade ending in state fiscal year (SFY) 2019-20, DEC’s annual capital spending rose by … York State Division of the Budget In the current fiscal year, with state spending curtailed at many agencies, DEC …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growDiNapoli: Local Government Debt Levels Off
… New York’s local governments had $43.6 billion in total outstanding debt in 2018, according to a report … that school districts have borrowed less. “Borrowing helps local governments to build roads, bridges, and schools and …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offNew York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… more in taxes to the federal government in federal fiscal year (FFY) 2018 than it got back in federal spending, ranking … Balance of Payments in the Federal Budget – Federal Fiscal Year 2018 or go to: … //osc.state.ny.us/reports/budget/2020/federal-budget-fiscal-year-2018.pdf View Interactive state-by-state comparison : or …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… impacted,” DiNapoli said. “An essential part of this year’s school reopening plans should be determining how to … student’s unique learning needs. During the 2019-20 school year, more than 464,400 students in New York public schools, … on hybrid learning models during the 2020-21 school year. A smaller share of students with disabilities returned …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Guilford – Budgeting (Chenango County) The board did not … Actual revenues exceeded estimated revenues by an average of $210,000 (42%) in the general fund and $180,000 (17%) in … The board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight of Selected Aspects of Traffic Controls (Follow-Up)
… DOT’s Resource Guide – with 34 studies taking more than 1 year to complete. We visited 17 intersections where DOT …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followHeat and Hot Water Complaints (Follow-Up)
… a complaint through New York City’s 311 municipal service system (NYC311). Complaints are automatically forwarded to …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followCost-Saving Ideas: Reviewing Your Revenue Collection Process
… revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How many total collections … page, which, at least, includes the transaction date, the amount paid, a unique confirmation number and a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processState Agencies Bulletin No. 2287
… of new functionality allowing employees to enroll in direct deposit and update their direct deposit and bank … employee ID. *Newly hired employees may not be able to log into NYSPO until they have a valid EMPLID and their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityElectronic Reporting
… be accepted by our new system, when we convert in July 2025. NAUPA National Association of Unclaimed Property … Report Methods for more details. Excel – expires June 30, 2025 Complete your report in an Excel spreadsheet by using … will no longer be available or accepted after June 30, 2025. Excel File Format Guidelines Excel Template for …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingCayuga County - Procurement and Claims Audit (2018M-274)
… whether County officials procured goods and services in accordance with the procurement policy and statutory … whether County officials procured goods and services in accordance with the procurement policy and statutory …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274DiNapoli Statement on Executive Budget Proposal
… years, Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing, reduce the … Governor Cuomo has provided a good starting point to continue the progress made. Still, there is much work to be done. The challenge for the state is to align spending …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating and monitoring projects and to review its grant and loan program for the period January 1, 2014 through January 31, 2015. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-project