Search
State Comptroller DiNapoli Releases Municipal & School Audits
… $443,734. Holland Patent Central School District – Fuel Inventory (Oneida County) District officials did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a … and increase real property taxes by 13% to close projected budget gaps. However, the district incurred operating …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Utilization of the Arch Street Yard and Shop Facility
… completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of ESA; and whether the Facility is maintained and secured … from May 3, 2002 to May 23, 2017. Background As part of the MTA’s mammoth ESA project, it constructed the new …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… CTS contract meets the agency’s needs, the agency should procure toll-free services under this contract. If the CTS contract does not meet its needs, the agency should procure toll-free telephone numbers in accordance with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… through April 3, 2017. Background The Mount Vernon City School District is located in the City of Mount Vernon in … Mount Vernon City School District Purchasing and Claims Auditing 2017M198 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… controls over the Department’s financial operations for the period January 1, 2013 through January 31, 2015. … The Halfmoon Hillcrest Volunteer Fire Department is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialSelected Publications and Reports
… Basics Research Reports Fiscal Stress Monitoring System - School Districts: School Year 2024-25 Results Fiscal Stress Monitoring System - … Fiscal Year 2024 Results Fiscal Stress Monitoring System - School Districts: School Year 2023-24 Results Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsPayroll Improvement Project Bulletin No. PIP-013
… transaction cutoff dates surrounding and impacted by the Payroll Improvement Project Go Live activities. Affected … Employees All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are affected. Agency Control D … online on March 15, 2021. To accomplish cutover, shortened payroll cycles will be required prior to Go Live. The final …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… an authorized cash advance bank account is being returned. See: Chapter VII, Section 10.C – Reducing a Cash Advance of … the intended recipient and a new payment must be reissued. See: Chapter XII.9.C – Reissuing or Cancelling a Vendor, … and Finance – Treasury (DTF – Treasury) for deposit, see: Section 3.B - AP Adjustment Voucher Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewPre-Retirement Consultations
… to serve our members: Service Retirement: This 30-minute appointment is for members applying for a service … for a disability retirement. Estimating Your Pension: This 30-minute appointment is for members planning to retire … (Return to Top) Our Office Locations Albany 110 State Street Albany, NY 12244 Hours: 8:30 am–4:30 pm Days: Usually …
https://www.osc.ny.gov/retirement/members/pre-retirement-consultationsIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State … Use Tax 30301 General Sales and Use Tax Tax imposed by the State and municipalities on the sales of tangible personal … State and certain local taxes are administered by the State Department of Taxation and Finance DTF …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesOpinion 2006-3
… “for the use of the streets, highways, and public places or any part thereof or the space above or under them … of money necessary to be levied and collected for the removal of obstructions caused by snow and for other …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3State Comptroller DiNapoli Releases Municipal & School Audits
… disable 34 unneeded network user accounts that had last login dates ranging from July 2021 to July 2023. Officials … proper cash control accounts and reconcile the town’s bank accounts. Lastly, the board did not conduct a thorough …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… — by enforcement or other action — to enhance disclosure of the material risks climate change poses to their business … are taking to meet those challenges. DiNapoli, Trustee of the New York State Common Retirement Fund, and Stringer, Chief Investment Advisor of the New York City Retirement Systems, manage more than …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryDiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
New York State Comptroller Thomas P DiNapoli and Special AgentinCharge Michael McGill of the Social Security Administration SSA Office of the Inspector General Philadelphia Field Division today announced the arrest of Charles Alton Bump Jr
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsDiNapoli Issues Report on Transparency of Village Fiscal Activities
… promoting accountability and reducing opportunities for financial mismanagement.” For fiscal year 2023, 246 (46%) of the state’s 532 villages … to examine and determined 25 did not file their AFR for fiscal year 2023, four filed their report significantly …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesOpinion 90-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating …
https://www.osc.ny.gov/legal-opinions/opinion-90-19State Comptroller DiNapoli Releases School Audits
… a sample of 21 totaling $763,413 required by school policy to be competitively purchased. Credit card charges were not … and conflicting responsibilities enabled two directors to each control all aspects of the procurement process, … record and account for all capital assets reviewed (i.e., machinery, vehicles, equipment and computers). …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 409
… on the Additional Pay page using the Earnings Code CON. The Earnings Code is system-generated and system-updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersCompliance With Payment Card Industry Standards
… Purpose To determine whether the Thruway Authority (Authority) … measures associated with credit card data – intended to help an organization proactively protect customer credit … that all system components included in, or connected to, the Cardholder Data Environment (CDE) – that is, the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsState Agencies Bulletin No. 1627
… Rate $45,000 or less 3% $45,000.01 to $55,000 3.5% $55,000.01 to $75,000 4.5% $75,000.01 to $100,000 5.75% More than $100,000 6% The Benefit Plans and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1627-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdc