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Opinion 91-43
… Ministerial pre-audit functions, such as checking for mathematical accuracy, may be delegated by town board … certain ministerial "pre-audit steps", such as checking for mathematical accuracy. We expressed the opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … to the Office of the State Comptroller in a timely manner. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Year-End and April Cash Reports
… according to the April Cash Report released today by State Comptroller Thomas P. DiNapoli. The year-over-year … as most taxpayers settled tax liabilities for 2013. "The state ended the last fiscal year in a strong position, but … are collected directly from paychecks and represent the state's second largest revenue source after federal receipts …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsOversight of International Offices (Follow-Up)
… made significant improvements in managing payments to foreign offices, it did not have an appropriate monitoring system to evaluate foreign offices’ activities against contract performance … The recommendations were for ESD to better monitor its foreign office activities to ensure compliance with contract …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followControls Over Federally Funded Programs and Maximization of Federal Funding
… to meet program goals. The Division receives funding for the WAP from both the U.S. Department of Energy (DOE) and … and Human Services (HHS) and must expend and account for WAP awards in accordance with federal statutes, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Administration and Collection of Real Estate Transfer Taxes Report 2017S88
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… State Development (ESD) is the chief agency responsible for the coordination of the State’s economic development … determine if ESD maintained adequate information systems for the collection of relevant data to effectively manage and …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… change.” The Fund reached GHG agreements with HVAC company Carrier Global Corp., pizza maker Papa John’s International …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsState Comptroller DiNapoli Releases Municipal Audits
… Services – Procurement (2021M-193) The purchasing agent did not ensure that goods and services were procured in …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsDivision of Housing and Community Renewal Bulletin No. DH-117
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing … contained in the 2016-2021 Agreements between the State of New York and the District Council 37 (DC-37), employees … Division of Housing and Community Renewal Bulletin No DH117 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outState Agencies Bulletin No. 1154
… is displayed on employees’ bank statements. Questions For questions on modifying data in PayServ please contact [email protected] . For questions on using the SFS travel and expense module …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideDiNapoli: State Tax Receipts Outpaced Projections Through December
State tax receipts totaled $799 billion through the first three quarters of State Fiscal Year SFY 202425 $12 billion higher than estimates released in the Division of the Budgets DOB MidYear Update to the Enacted Budget Financial Plan
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberOpinion 91-3
… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town … No. 80-806, p 223; cf . 1979 Opns St Comp No. 79-134, p 25, regarding the liability of a highway superintendent for …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-31
… LAW, §353-a; GENERAL CONSTRUCTION LAW, §41; MUNICIPAL HOME RULE LAW, §10(1): A committee formed by seven towns to … construct, equip, maintain and operate an airport or landing field. The ordinance, local law or resolution … equipment, maintenance and operation of the airport or landing field, except to the extent that the town boards …
https://www.osc.ny.gov/legal-opinions/opinion-90-31DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… The New York State Common Retirement Fund (Fund) reached … agreements with five portfolio companies during the 2024 proxy season and added $2 billion to the MSCI World ex-USA Climate Change Index strategy, State Comptroller … The New York State Common Retirement Fund Fund reached …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesState Comptroller DiNapoli Statement on the Federal Government Shutdown
… "A federal government shutdown has painful consequences for our state. Prolonged shutdowns hurt the economy, disrupt …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownVillage of Greenwich - Cash Management (2019M-230)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested within …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeRed Hook Central School District – Follow Up (2007M-66-F)
… The Red Hook School District is located in Dutchess and Columbia counties. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fFairport Central School District - Payroll and Employee Benefits (2023-118)
… calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … been paid $2,000 because they retired prior to the end of the school year, a requirement for this incentive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118