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State Agencies Bulletin No. 2303
… Purpose: The purpose of this bulletin is to inform agencies of their inability to … of the confirm of the specials payroll cycle every week. Therefore, an early confirm of the payroll schedule may impact the timing of this disruption to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineDiNapoli: Tax Revenues Through May $4 Billion Over Enacted Budget Projections
… Tax receipts through May totaled $20.9 billion, $14.1 billion more than received in the same period last year, mostly due to a $12.1 billion year-to-year increase in personal income tax (PIT) …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-tax-revenues-through-may-4-billion-over-enacted-budget-projectionsTown of Pulteney – Financial Management and Information Technology (2012M-177)
… management and controls over information technology (IT) for the period January 1, 2010, through May 30, 2012. … and the Supervisor has not developed detailed procedures, for ensuring that financial duties are adequately segregated … or disaster recovery. There is no system in place for monitoring IT activity or changes in the system, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Prattsville – Justice Court (2012M-243)
… Key Findings Justices Blain and Olson did not perform bank reconciliations properly or at all, prepare monthly … Blain had unidentified funds totaling $1,848 in his bank account that could not be traced to any open or closed … 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures to ensure an …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243XV.7 Budget Allocations – XV. End of Year
… period” when SFS is not operational. Agencies need to do the following prior to fiscal year-end (FYE): Resolve …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsDiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… said. “Bigelow and Nash covered up their mother’s death for two years to steal from the New York State and Local … accountable. I thank Westchester County D.A. Scarpino, Jr. for prosecuting these thefts.” “This is another instance … Zuckerman. Bigelow and Nash are due back in court Jan. 6 for sentencing. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsComptroller DiNapoli Releases School Audits
… to school officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0College of Fredonia – Selected Employee Travel Expenses
… as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of travel … The five employees are athletic coaches, professors or administrative staff whose travel consisted primarily of … (2012-S-145) State University of New York College at Purchase - Selected Employee Travel Expenses (2012-S-149) …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their ability to quickly restore … of the data. Verifying Data Has Been Backed Up and Can Be Restored – While many organizations perform some type … There are several steps entities can take to improve their ability to quickly restore …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Contract Advisory No. 16
… Employment Report ( AC 3272-S ), commonly referred to as “Form B,” is used to report the information. The annual … Business Unit and Department ID when submitting their Form B’s. Attention should also be given to ensure the … be entered in the contract number field on the AC 3272-S Form B in addition to the centralized contract number. It is …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thOpinion 88-29
… the property (52 AD2d 198, 382 NYS2d 198). The Court of Appeals reversed the Appellate Division decision, however, … seeking to collect sums owed to the county, the Court of Appeals stated as follows: "If a town had no connection with …
https://www.osc.ny.gov/legal-opinions/opinion-88-29IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… Metropolitan Transportation Authority (MTA) Franchise Tax Surcharge – 209B Tax imposed on corporations doing business … imposed on the import, manufacture, sale and use of motor fuel by petroleum businesses operating in NYS. Business Taxes … as prescribed in Article 20C of the Tax Law. 30341 Motor Fuel Tax Tax imposed on the sale and use of diesel and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… position to channel over $120,000 into his personal accounts. Instead of tending to the needs of the community, … April 2017. GARCIA was given signatory authority over bank accounts held by the Fire Council and the BMFD starting in … the BMFD's and Fire Council's bank accounts that he made payable to himself. GARCIA then deposited these checks into …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… to report on how they monitor their overseas apparel suppliers and subcontractors in an effort to protect human … the use of subcontractors by their overseas apparel suppliers. The reports include company policy of those … the applicability of company codes of conduct to apparel suppliers and sub-contractors, compliance with those codes …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyEnforcement of Local Law 144 – Automated Employment Decision Tools
To determine whether the New York City Department of Consumer and Worker Protection has designed and implemented an effective system to enforce compliance with Local Law 144
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOpinion 89-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to … Concerning the towns code of ethics …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… that major upcoming events, including the 2026 FIFA World Cup Final, New York City’s 400th Birthday, and the 250 th …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationOversight of Child Protective Services (Follow-Up)
… The audit covered the period from January 2018 through November 2021, with subsequent information related to our …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… New York State has more than 7 million acres of farmland, and many of its … are to our food supply and environmental health. The state has designed a program to protect their declining … past three decades, the honey bee population in New York has declined drastically, in large part due to invasive pests …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-program