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Opinion 91-43
… audit of town claims may be transferred to another town official only by local law subject to mandatory referendum. … may be delegated by town board resolution to a town official other than the clerk. You have asked us to reconcile … (Town Law, §119[1]) may be transferred to another town official only by local law subject to mandatory referendum …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Controls Over Federally Funded Programs and Maximization of Federal Funding
… reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization … required to follow procedures to ensure compliance with all program requirements and perform most of the functions … should make every effort to disburse and/or adjust all unspent federal awards as soon as possible and maximize …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingComptroller DiNapoli Releases Municipal Audits
… of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, … report with the Office of the State Comptroller. West Sand Lake Fire District No. 1 – Internal Controls Over … Town of Milford Raquette Lake Fire District No 3 and West Sand Lake Fire District No 1 …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… Spirit Reality Inc., a real estate investment trust. The Kraft Heinz Co. agreed to establish deforestation-free sourcing …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsState Comptroller DiNapoli Releases Municipal Audits
… did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the town … up-to-date capital projects records for each project. The council also did not approve capital projects budgets, …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … To determine the extent of implementation of the two recommendations included in our …
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
… instructions for processing the 2021 RRSU Over40 Comp Time II Cash Out. Affected Employees Employees in the Rent … BU67 who have opted to participate in the Over40 Comp Time II Cash Out program are affected. Background Pursuant to a … to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program. The Governor’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… two recommendations included in our initial audit report, Project Tracking Systems and Economic Assistance Program … ESD has primarily tracked its programs using an in-house project tracking system as well as desktop applications. In … of Microsoft Dynamics (Dynamics) to replace its existing project tracking system to reduce duplicative data entry, …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followDiNapoli Releases Year-End and April Cash Reports
… in the Enacted Budget Financial Plan released earlier this month, according to the April Cash Report released today by State Comptroller … than a year earlier. PIT estimated payments during the month were $1.8 billion or nearly 31 percent lower than a … in the Enacted Budget Financial Plan released earlier this month according to a report released today by State …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsDiNapoli: State Tax Receipts Outpaced Projections Through December
… State tax receipts totaled $79.9 billion through the first three quarters of State Fiscal Year (SFY) 2024-25, $1.2 billion higher than … State tax receipts totaled $799 billion through the first three quarters of State Fiscal Year SFY 202425 $12 billion higher …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… Did not report the transfer of property with exemptions to the County as required. Key Recommendations The Assessor … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… bill would extend the state’s Tuition Assistance Program (TAP) to eligible undocumented students. In 2013, Comptroller … DiNapoli released a report estimating that additional TAP costs would be less than $20 million, an increase of less …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actBuffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… Hudson Falls Central School District Retiree Insurance Contributions 2018M18 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsBeaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
Beaver Dams Volunteer Fire Company Inc Financial Activities 2018M17
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesMcLean Fire District - Financial Operations (2017M-296)
… The Treasurer did not adequately secure unused check stock. Key Recommendations The Board should ensure the annual … of our audit. The Treasurer should secure District check stock. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296New York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… on the heels of upgrades by Moody’s Investors Service and Fitch Ratings, again shows that New York state’s finances … history of on-time budgets, a well-funded pension system and spending restraint. "Over the past few years, much has … curtail future budget gaps by aligning recurring revenues and expenditures. “The state should build on the positive …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligation2017 Financial Condition Report – 2017 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2017. New York … has improved in recent years, but concerns are on the horizon. As the United States enters its ninth year of …
https://www.osc.ny.gov/reports/finance/2017-fcrState Agencies Bulletin No. 1202
… of the NYS Empl ID as Empl ID in PayServ is scheduled for November 9 –12, 2012. Background SSN has been added as a search field on the W-2 Reprint page in PayServ to assist users in accessing the W-2 Reprint feature. OSC Actions OSC has added an SSN search field to the …
https://www.osc.ny.gov/state-agencies/state-agencies/1202-changes-w-2-reprint-page-payserv