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Opinion 91-43
… TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), 23(2)(f): Statutory duties assigned to a town clerk … asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. …
https://www.osc.ny.gov/legal-opinions/opinion-91-43DiNapoli Releases Mid-Year State Cash Report and Review
… State tax collections of $34.2 billion through the first half of the fiscal year were nearly $610 million higher than … by New York State Comptroller Thomas P. DiNapoli. In spite of higher than anticipated spending, the General Fund ended …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewDiNapoli: Small Business Growth in New York Outpaced National Average
… Employment among New York’s small businesses has increased slightly faster than the … from 2011 through 2016. During that time frame, small business employment rose by 9.2 percent in New York while … our communities and the economy.” The U.S. Small Business Administration primarily defines a small business as one with …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageOversight of International Offices (Follow-Up)
… in our initial audit report, Oversight of International Offices (Report 2012-S-7). Background Our initial audit … significant improvements in managing payments to foreign offices, it did not have an appropriate monitoring system to …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followState Agencies Bulletin No. 1154
… Purpose To inform agency payroll officers of the usage of PayServ … be in the form of a direct deposit or a check based on how the employee is currently paid through PayServ. If direct … payroll advice. Travelers will not be notified by SFS when a direct deposit is posted to their bank account. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideDiNapoli Releases Year-End and April Cash Reports
… in April as most taxpayers settled tax liabilities for 2013. "The state ended the last fiscal year in a strong … every month detailing actual state revenues and spending for the prior month. The cash report focuses on two primary …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48 … development programs. Its mission is to promote a vigorous and growing State economy; encourage business investment and job creation; and support diverse, prosperous local …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of which …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followDivision of Housing and Community Renewal Bulletin No. DH-117
… contained in the 2016-2021 Agreements between the State of New York and the District Council 37 (DC-37), employees are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. … (2021M-193) The purchasing agent did not ensure that goods and services were procured in accordance with the purchasing … of the rail yards. The property was acquired based on a $6 million to $20 million development plan, without an …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsControls Over Federally Funded Programs and Maximization of Federal Funding
… Objective To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and … Division receives funding for the WAP from both the U.S. Department of Energy (DOE) and the U.S. Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingComptroller DiNapoli Releases Municipal Audits
… or adopt a code of ethics. As a result, the treasurer and lottery account clerk perform all their financial duties with … policies addressing ethics, procurement, travel and credit card use and the treasurer provides the board with monthly …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Tax Receipts Outpaced Projections Through December
… State tax receipts totaled $79.9 billion through the first three … are cause for concern. In addition, the direction of federal tax policy under the new administration could … from the State and Local Fiscal Recovery Fund from the federal American Rescue Plan Act of 2021 to the General Fund. …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberPortville Central School District - Cafeteria Collections (2018M-244)
… Adopt written policies and develop procedures for the collection and accounting of cafeteria cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Town of Queensbury - Water System Cybersecurity (2018M-268)
… officials have not implemented comprehensive procedures for managing, limiting, securing and monitoring user access. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Town of Queensbury - Information Technology (2018M-224)
… - pdf] Audit Objective Determine whether officials ensured the Town’s information technology (IT) systems were … and monitoring user access. Monitored compliance with the acceptable use policy, or developed a formal disaster … or disabling unnecessary local user accounts. Enforce the acceptable use policy and adopt a comprehensive disaster …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Town of Elmira – Audit Follow-Up (2015M-226-F)
… report released in January 2016. Background The Town of Elmira is located in Chemung County and has a population of approximately 6,940. The Town is … implemented, one recommendation was partially implemented and eight recommendations were not implemented. … The purpose …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fUnified Court System Bulletin No. UCS-26
… Purpose To explain the use of the new deduction code 378, Universal Life Insurance Affected Employees Employees in Bargaining Unit SY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-26-voluntary-insurance-program-certain-employees-unified-courtUnified Court System Bulletin No. UCS-94
… life insurance program administered by Pearl Carroll & Associates. Effective Date(s) Administrative paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-systemUnified Court System Bulletin No. UCS-68
… description for Deduction Code 391 to: DC 37 VIP Winston Fin. Svs . This applies to DC 37's voluntary insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-68-new-narrative-description-deduction-code-391