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State Comptroller DiNapoli Releases Municipal Audits
… and eight hours of personal time, valued at approximately $900, were used but not deducted from employee leave records. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… Local sales tax collections in New York state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of … continue to show positive results, but the lower growth in June bears watching,” DiNapoli said. “The slowdown … Local sales tax collections in New York state totaled more than $55 billion in the second …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… government sales tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) … Comptroller Thomas P. DiNapoli. Year-over-year growth in collections during the first half of 2025 almost doubled … local sales tax collections experienced stronger growth in the first half of 2025, future revenues may become less …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearOpinion 90-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain operative … city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain effective …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 91-26
… to prepare plans and designs for the construction of a new library building. You have informed us that both the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 92-3
… of interest prohibited by General Municipal Law, article 18 under the following circumstances. You state that the … to the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law relative to … §801), and if none of the exceptions contained in article 18 are applicable (see General Municipal Law, §802). Based on …
https://www.osc.ny.gov/legal-opinions/opinion-92-3DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… (DHS) is falling short in meeting the needs of homeless New Yorkers, particularly those with mental health and … abuse issues, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit examined DHS’ … The complete response is available in the audit. Audit New York City Department of Social Services: Oversight of Shelter …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central School District . “In an era of limited … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… projects grant program appropriations. Click here to download the table below as a Microsoft Excel file . SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee expenses … are reimbursed via payroll. Tuition reimbursement to a State employee will be processed by the Governor’s Office … of Employee Relations (GOER) through a single pay voucher in the Accounts Payable module of the SFS. Refer to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewXIII.10 Overview – XIII. Employee Expense Reimbursement
… provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee owes a refund to the State may occur for various reasons. For … employee expense report. When an employee owes the State a refund as the result of an employee expense report, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net … Examples from GASB Statement 34 Statement of Revenues Expenses and changes in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the two recommendations included in our initial report, Medgar Evers College: Controls Over … after CUNY’s bank authorization policy was established in 2008. However, CUNY Central did not have any of the … these accounts. Additionally, our inquiry of banks located in the proximity of the college found an additional two …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followManagement of Energy Consumption
… Order 111 Purchase of Renewable Energy (2008-S-80) New York State Energy Research and Development Authority: …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionHelping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply with SED’s requirements for reimbursement. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualAdministration of Fellowship Leaves (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Administration of Fellowship … staff were awarded for authorized purposes and in compliance with all applicable requirements. We found that … of their fellowship. Key Finding CUNY has made progress in addressing the issues identified in our initial report. …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followState Agency Small-Dollar Purchases (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, State Agency Small-Dollar Purchases (2009-S-56). Background In our initial audit report, which was issued on September 9, … of implementation of the three recommendations included in our initial report. Key Findings OGS officials made …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followSelected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in the greater Rochester area. The Authority provides public … expenses, including meetings and other events, memberships in professional organizations, sponsorships, and training. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Operational Advisory No. 31
… with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency dollar … Approval and Budget Check, it runs against the Bureau of State Accounting Operations’ (BSAO) established risk … must attach all supporting documentation at the time of transaction submittal or posting in SFS (i.e. bulkload …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeAsset Forfeiture Escrow Fund
… to our Data Management Unit via the following email address: AFRFile@osc.ny.gov If you have any questions on these requirements, please contact us at: LGSA_PSU@osc.ny.gov …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fund