Search
Comptroller DiNapoli Releases State Audits
… years ended June 30, 2013, auditors identified $154,563 in reported costs that did not comply with SED requirements … be disallowed. These ineligible costs included $115,296 in personal services costs and $39,267 in other than personal … of New York (CUNY): Time and Attendance Practices for Public Safety Staff (2013-S-65) Inadequate internal controls …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsOpinion 88-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that … are incidental to a lawful municipal purpose (1979 Opns State Comp No. 79-902, p 212, refreshments for the general …
https://www.osc.ny.gov/legal-opinions/opinion-88-4XII.8.D Contract Assignments and Sureties – XII. Expenditures
… employment under the contract while the contract is in progress, and thereupon, proceed with the work, in … vendor. OSC will ensure the appropriate contractor is paid. QUESTIONS If you have questions regarding this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesContract Advisory No. 26
… on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department or agency thereof where competitive bidding is required by statute, rule or regulation shall contain the … department or agency thereof, where competitive bidding is not required by statute, rule or regulation may contain, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… detailing any business interests; however, the County does not unseal and review the financial disclosure forms or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programRochester City School District – Payroll and Procurement (2016M-435)
… July 1, 2014 through October 25, 2016. Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Hammondsport Central School District – Multiyear Planning (2024M-54)
… plan did not include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54NYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… Securities industry profits rose dramatically in 2017 for the second consecutive year and the average bonus paid to industry employees in New York City jumped 17 percent to reach $184,220 … are not included. The Comptroller's estimate is based on personal income tax trends and includes cash bonuses for …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … State and Local Retirement System. The release of this report was held due to the findings being referred to outside … or disable the network. Rochester Academy Charter School – Credit Cards (Monroe County) School officials did not ensure …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1West Hill Fire District No. 3 – Financial Condition (2014M-160)
… officials have not established any plans for using the money accounted for as a reserve fund. Key Recommendations … no longer needed, the Board should consider transferring money into other reserve funds to the extent permitted by GML … State Legislature to authorize release of the reserve fund money to unassigned fund balance. … West Hill Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Opinion 95-21
… on its own motion, and must, upon the filing of a proper petition, initiate a proceeding to consolidate two or more … or whether such a proceeding may be initiated only upon petition. Town Law, §206 authorizes towns to consolidate two … (Town Law, §206[1][a],[2],[3],[4],[5]). Subdivision 1 of section 206 relates to the initiation of the consolidation …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Affordable Home Ownership Development Program
… Affordable Home Ownership Development Program (Program) grant managers are awarding grant monies to existing and prospective homeowners in … eligible existing and/or prospective homeowners (Program recipients). Grant monies may be used for new construction, …
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)
… by-laws or policy. Of $31,630 in Board expenditures, $26,444 was not authorized. The School paid four vendors a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsDiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… Retirement Fund is one of the largest public pension funds in the United States with assets of approximately …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive Director’s oversight of the processes … and procedures governing the disbursement process to determine whether disbursements were for appropriate DIBID purposes for the period January 1, 2011, to October 5, 2012. Background The DIBID is a not-for profit …
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
… of the COVID-19 pandemic and the standstill it created in New York state in March 2020,” DiNapoli said. “Combined with … restored state aid, the recovery of sales taxes will help New York’s local governments rebound from the effects of last … rising 6.9 percent, or $93 million, over May 2019. New York City’s collections totaled $636 million, an increase …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayComptroller DiNapoli Releases Municipal Audits
… users more than was necessary. Town of Union Vale – Payroll (Dutchess County) The town overpaid $134,658 in payroll, leave and health insurance payments. Auditors found …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Statewide 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-percentDiNapoli: 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 … (31 of 57) seeing increases. St. Lawrence County had the highest growth at 5.6%, followed by Greene (3.7%), Otsego …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Unified Court System Bulletin No. UCS-145
… payments. Affected Employees Judges of the Unified Court System Effective Date(s) Payment will be processed in a … of their judicial responsibilities. The Unified Court System annually publishes the Judicial Supplemental … system: Judicial robe purchase and maintenance allowance Legal reference materials allowance Health and wellness …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowance