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Controls Over Federally Funded Programs and Maximization of Federal Funding
… to meet program goals. The Division receives funding for the WAP from both the U.S. Department of Energy (DOE) and … and Human Services (HHS) and must expend and account for WAP awards in accordance with federal statutes, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingComptroller DiNapoli Releases Municipal Audits
… which prevents the board from knowing the amount of cash on hand and that the bank balance reconciles to the cash …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Real Estate Transfer Tax (RETT), enacted in 1968 under Tax Law Article 31 as a tax on the transfer of real property, … seller is exempt from the tax or does not pay, in which case the buyer (grantee) must pay the tax. An additional RETT … clerk offices, which then remit the tax to the Department. State RETT collections for each of the 2 State fiscal years …
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
… the Division of Housing and Community Renewal instructions for processing the 2021 RRSU Over40 Comp Time II Cash Out. … using Earnings Code Earnings Code D40 or DH4 (for Hourly employees): Earnings Begin Date: Last Day of Pay …
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)
… State Development (ESD) is the chief agency responsible for the coordination of the State’s economic development … determine if ESD maintained adequate information systems for the collection of relevant data to effectively manage and …
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
… changes in early 2013 continued to influence collections. Withholding receipts – income taxes that are collected …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsDiNapoli: State Tax Receipts Outpaced Projections Through December
… in the markets and persistent inflation are cause for concern. In addition, the direction of federal tax policy … which was $8.7 billion, or 5.3%, higher than last year for the same period, primarily due to higher costs in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberOpinion 90-43
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of the General Municipal Law. This provision provides for a special accidental death benefit to be paid by …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… not report the transfer of all 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/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … 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/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… Thomas P. DiNapoli and state Senator Jose Peralta co-authored an op-ed on the NYS DREAM Act. If passed, the bill would extend … and impact estimates from the 2013 report. To read the op-ed, click here . … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… timely and accurately. There were no recommendations as a result of this audit. District officials agreed with our …
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)
… The Board should develop and adopt policies and procedures for fundraising activities. Company officials generally …
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)
… did not approve disbursements prior to payment, but as a result of our audit, District officials implemented a voucher … should continue to use the voucher system established as a result of our audit. The Treasurer should secure District …
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
… again shows that New York state’s finances are headed in the right direction. "The new AA+ rating for the state’s … again shows that New York states finances are headed in the right direction …
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 … before potential gap-closing actions. Read More About this Report This report provides citizens with an overview of the …
https://www.osc.ny.gov/reports/finance/2017-fcrState Agencies Bulletin No. 1202
… Purpose To explain changes made in PayServ prior to the SSN Decoupling conversion Affected Employees Users of the New York State Payroll System Effective Date(s) The changes described in this Bulletin became …
https://www.osc.ny.gov/state-agencies/state-agencies/1202-changes-w-2-reprint-page-payservVillage of Victory – Audit Follow Up (2010M-35-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… to a court order. Amounts due upon lawful contracts for periods exceeding one year. Retirement contributions by a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditState Comptroller DiNapoli Releases School District Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-audit