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Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… purchases are generally exempt from New York State sales. 5 Is the claim sufficiently itemized? The claim should be … the lowest responsible bidder was awarded the contract, after public advertisement for sealed bids, or that the … or private corporation, association or undertaking. 5 Because it is not practical to present a sales tax …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingSUNY Bulletin No. SU-135
… Purpose To provide instructions to agencies for processing the Salary Increases. Background Pursuant to … for the $500 salary increase, employees must be: Granted a permanent or continuing appointment by the Chancellor … effective on or before April 1, 2007, or Granted a second five-year term appointment under Article XI, Title A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-135-april-1-2007-500-salary-increase-employees-representedSUNY Bulletin No. SU-143
… the M/C Discretionary Increases. Affected Employees SUNY M/C employees in Bargaining Unit 13 Background Chapter … must be signed by the College President and forwarded to SUNY System Administration. All Discretionary Increases must be entered by SUNY for processing. To process the 3% increase for eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-143-2008-discretionary-increases-suny-management-confidentialSUNY Bulletin No. SU-157
… Laws of 2008 which implements the agreement between the State of New York and various bargaining units provides for … 4/2/09. Employees in Bargaining Unit 13 must be Active or on an approved leave on 4/2/09 and at the time of payment. The 3% Discretionary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-157-2009-discretionary-increases-suny-management-confidentialWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… this reserve in the late 1990s to fund future costs of new vehicles. However, the Board could not provide us with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160State Comptroller DiNapoli Releases School District Audits
… County) The district accumulated unrestricted fund balance of more than $2.7 million as of June 30, 2018 (29 percent of 2018-19 appropriations) and exceeded the statutory limit …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsFocus on Identity Theft
… You probably know or have heard about someone whose personal information was stolen to file false unemployment … or buying a home, obtaining a tax benefit or receiving a loan. Comptroller DiNapoli’s report, The Increasing Threat of … only the credit and bank cards you need. Avoid giving out personal information on the phone, email or social media. …
https://www.osc.ny.gov/reports/focus-identity-theftCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over select … officials have not established policies and procedures to monitor the Microenterprise Development Loan Fund (MDLF) … County officials did not have sufficient information to address delinquent balances for nine loans totaling …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… action would decimate 40 years of work to reduce pollution in America, pushing our country backwards. "Delaying, weakening or eliminating the Clean Power Plan, easing restrictions on flaring of methane from … today's policy actions undercut our nation's ability to live up to its obligations under the agreement. Such …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderDiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… the following statement today following Amazon’s agreement to conduct and publicly release an independent racial equity … and the New York State Common Retirement Fund will withdraw the shareholder proposal they had filed for … corporations to engage in open and honest assessments of how their products and services may impact racial equity. I …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditStatewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth consecutive month that … local governments are seeing much stronger collections in 2021. However, with recent increases in infection rates …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… $347,875 from special assessments on approximately 200 taxable parcels, generated an additional $176,901 from …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252DiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… In all other months, including May, the payments are based on estimates. The next reconciliation will be …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayOpinion 95-21
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Consolidation … -- Consolidation (procedures for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the … -- one discretionary and one mandatory. The town board, in its discretion, "may" call a public hearing to consolidate …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Affordable Home Ownership Development Program
… Ownership Development Program (Program) grant managers are awarding grant monies to existing and prospective … or acquisition and repair projects. The grant monies are disbursed to Program recipients via their municipalities … (grant managers) that contract with the Corporation and are responsible for determining a recipient’s eligibility. …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… created an expenditure code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 million in 2011-12, and $2.6 million in 2012-13 even though School officials had … expenses. The Board is not monitoring the annual budget and has not established a Budget and Finance Committee as …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … annual growth seen since the COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Ardsley Union Free School District – Financial Management (Westchester … appropriated fund balance at an annual average of $2.9 million from 2017-18 through 2021-22 while it had an … monitoring policies and procedures and paid six employees $2,097 in overtime wages without proper supporting …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 992
… for agency processing. Affected Employees Employees in the following bargaining units who meet the eligibility … (Pay Rate Change/Change Rate) for hourly employees for all subsequent rows provided the employee remained in an … NHRP704 Mass Salary Increase Report This report identifies all employees who received the salary increase and identifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/992-2010-salary-increases-employees-represented-civil-service-employees