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Project Tracking Systems and Economic Assistance Program Evaluations
… Objective To determine if Empire State Development (ESD) maintains … information systems for the collection of relevant data to effectively manage and report on the economic assistance … To determine if Empire State Development ESD maintains …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsEast Quogue Union Free School District – IT Asset Management (S9-22-8)
… – pdf] Audit Objective Determine whether East Quogue Union Free School District (District) officials appropriately … or safeguarded. We selected 25 IT assets to confirm their location and that they were inventoried, and five additional …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Opinion 95-23
… by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation relating to the claim. This is in response to your inquiry concerning the … the town officer whose action gave rise or origin to the claim may be based on that officer's review of documentation …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 94-20
… TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special assessment for) BONDS AND NOTES -- Budget Notes (use of to finance … excess cost of snow removal) -- Serial Bonds (use of for "extraordinary expenses" for snow and ice removal) …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 88-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ACTIONS AND … or governmental powers of the town are affected. You state that a citizens group has requested the town board to …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 91-53
… fixed, however, may not exceed the amount set forth in the notice of hearing on the preliminary budget unless a local … of deputy supervisor is not required to be listed in the notice of hearing on the preliminary budget. (3) A town board … additional salary in excess of the amount set forth in the notice of hearing on the preliminary budget for the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-53DiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… York City metropolitan area is the second largest market for venture capital (VC) funding in the United States, with … capital of the country, New York City is a natural hub for venture capital investing and the latest numbers bear … City is firmly in second place among peer U.S. regions for overall VC activity. The New York City metropolitan area …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… New York State Common Retirement Fund (Fund), on how best to mitigate investment risks stemming from climate … the pension fund in a way that will secure retirement for hardworking New Yorkers and help support the overall … and acted as the in-house climate change subject matter expert at Ontario Teachers' Pension Plan, one of the world's …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelOpinion 95-16
… of expenses among school districts included therein) WORDS AND PHRASES -- "Last preceding assessment roll" … absent a showing of legislative intent to the contrary, "words of a statute will be interpreted in their ordinary …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Getting Started with the New Annual Financial Report
Your local government will soon have access to the new Annual Financial Report (AFR), which is replacing the Annual Update Document (AUD). This webinar presentation will provide an overview of how to access and complete filings in the AFR, including a demonstration of new application features.
https://www.osc.ny.gov/files/local-government/academy/pdf/getting-started-afr-2-15-23.pdfGetting Started with the New Annual Financial Report
Your local government will soon have access to the new Annual Financial Report (AFR), which is replacing the Annual Update Document (AUD). This webinar presentation will provide an overview of how to access and complete filings in the AFR, including a demonstration of new application features.
https://www.osc.ny.gov/files/local-government/academy/pdf/getting-started-with-afr-may-2023.pdfMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… and copayments). We issued our initial audit report on September 10, 2018. The audit objective was to determine … implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followState Comptroller DiNapoli Releases School Audits
… unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.7 … a result, there may be confusion as to who is responsible for financial software administration. Jericho Union Free … budgeted appropriations by $9.8 to $12.4 million for three of the four years in the audit period. They also …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did … value, resulting in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsState Authority Codes
… A State Authority Code is a five digit number that uniquely identifies a State authority. This code is assigned by OSC. Each State authority that will submit contracts to OSC will be … A State Authority Code is a five digit number that uniquely identifies a State authority This code is assigned by OSC …
https://www.osc.ny.gov/public-authorities/state-authority-codesState Comptroller DiNapoli Releases Municipal Audits
… The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2000-2
… RULE LAW, §10(l)(i): A village, by resolution, may provide for bands, movies and similar events as part of its … youth programs. It also may enter into agreements with not-for-profit agencies accepting federal funds pursuant to the … In addition, it may, by local law, further provide for the promotion of literary, graphic, dramatic and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Germantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … four years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Comptroller DiNapoli Releases Municipal & School Audits
… records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 workbooks that cost … an adequate inventory policy or written procedures on how workbooks should be accounted for and how the inventory … district officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 … gift cards early this new year and remember to check for unclaimed funds . “Tis the season of giving, not losing, so … please spend those gift cards and check to see if you have unclaimed funds,” DiNapoli said. “Many New Yorkers don’t …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cards