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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … third party who reported that everything was in good order; however, this review was not an effective audit …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Westchester Community College and the City of Yonkers . "In today’s fiscal climate, budget transparency and … all but two water districts realized operating deficits in 2016. Rockville Centre Housing Authority – Claims Auditing … did not receive accurate LOSAP points. This may result in the loss of future benefits for volunteers or, conversely, …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized. The audit scope … Central Office established a Tuition and Fees Refund bank account to reimburse students when the payments they … of a refund, the amount of a refund, the appropriate bank account for a refund, and the appropriateness of a …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountComptroller DiNapoli Releases School Audits
… District and Schenectady County Community College . "In an era of limited resources and increased accountability, … $2.3 million during the last four fiscal years resulting in a total budget variance of $23.6 million. The most significant expenditure variances were found in central services, employee benefits, teaching and pupil …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 414
… in the certification process. The NHRP715 Transactions Not Certified Report has been redesigned for OCA use and will … “Not Certif” will appear on the NHRP715 Transactions Not Certified Report. The query OCA_RECERTIFICATION_DATES has … OCA Action OCA will review the NHRP715 Transactions Not Certified Report and certify employees directly on the Emp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsDiNapoli: Small Businesses Generate $950 Billion in New York
… shops to start-up tech firms, small businesses account for more than half of all private-sector employment and … one with fewer than 500 employees. Such businesses account for more than 99 percent of all businesses both nationally … receipts in 2012, the latest figures available, accounting for approximately 43 percent of all business receipts in New …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mOpinion 89-48
… This opinion represents the views of the Office of the State Comptroller at the time … issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of bonds to discharge liens executed … Law, §37 to secure payment of any judgments which might be recovered by contractors and/or subcontractors for work …
https://www.osc.ny.gov/legal-opinions/opinion-89-48State Agencies Bulletin No. 1198
… Transfer transactions Note: This Bulletin describes the AI processing for the above types of transactions (i.e., New … of last character in the field must be numeric If the AI Hire transaction does not include a valid SSN, the … assigned EMPLID is returned to the submitting agency. The AI message coming back to the agency will have the “Tempoary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyDiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … steady gains. Job growth was uneven across the state, with New York City gaining three out of four new statewide jobs from 2009 to 2014, while four upstate … New York reached its highest employment level ever of more …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highOpinion 92-50
… , whether a county could adopt a local law which provides for an award of a contract after competitive bidding to a … we concluded that a post-1953 local law which provides for an award to a bidder employing a prescribed percentage of … Municipal Law, §104-a, authorizing a price preference for certain products made with significant recycled content; …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that … a housing authority is exempt from paying that portion of its cable television bill which is designated as a …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli: Canal Corp. Must Address Gaps
… performed inspections as required on a significant number of critical structures along the system’s 524 miles of waterways, according to an audit released today by State … with our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, was created in 1992 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… freshwater lakes, ponds, and reservoirs that are used for drinking, bathing, and recreation. As the State’s … of Environmental Conservation (Department) is responsible for improving and protecting this vast network of water … billions of gallons of wastewater per day to purify it for reuse. During sewage overflow events, which may result …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantSocial Media Use Policy
… when you visit a social media site. Information (photos, videos, messages, etc.) you share with or post to our sites … origin, sexual orientation, military or veteran status, sex (including gender identity or expression), disability, …
https://www.osc.ny.gov/help/social-media-use-policyTown of Horseheads – Information Technology (2025M-109)
… awareness training to staff? Audit Period January 1, 2024 – January 21, 2025 We extended our audit period through … financial loss and ensure critical functions continue. In calendar year 2024, the Town paid an outside IT vendor … Enter a written contract or service level agreement (SLA) with the IT vendor, Develop and adopt a written IT …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… Attorney Lawrence Friedman and the New York State Police for partnering with us to hold this individual accountable. I … Attorney's Office thanks the Office of the Comptroller for its assistance and accounting expertise in the … audit and investigation found that Hilchey stole $16,281 for personal use through a variety of bank or cash …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftNY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… Fund (Fund), today called on Facebook, Twitter and Alphabet to publicly report what they are doing to enforce … at Twitter on May 30, at Facebook on May 31, and at Alphabet Inc. on June 6. "Billions of social media users are … and against four of the 10 directors up for election at Alphabet. One of the reasons for the vote against Twitter …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersComptroller DiNapoli Releases Municipal Audits
… and the Seneca County Industrial Development Agency . “In today’s fiscal climate, budget transparency and … (Albany County) The water fund balance continues to be in a deficit position, reaching $907,000 as of May 31, 2015. … did not review purchases made using town credit cards. In addition, town justices did not perform monthly …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsOptimizing Medicaid Drug Rebates (Follow-Up)
… Medicaid Drug Rebates (Report 2015-S-1 ). Background The State’s Medicaid program provides a wide range of health care … drug manufacturers. We issued our initial audit report on January 7, 2016. The audit objective was to determine … by the Department. Given the current fiscal stress on state Medicaid programs, we strongly urge the Department to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-follow