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Opinion 92-29
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (applicability of General … filling vacancy in office of police commissioner) POLICE AND POLICE PROTECTION -- Police Commissioner (applicability … consisting of a commissioner, deputy commissioner and a uniformed force. The commissioner, who for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-29New York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… Against Violence in Education (SAVE) Act was adopted into law in 2000, a year after the tragic shooting at Columbine … finding it needed to improve compliance with the law and city regulations. DiNapoli also released a summary of …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… services at Riverbank State Park operated by Riverbank Restaurant Group, LLC (RRG), for the period May 1, 2004 to …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupOpinion 90-17
… of surplus moneys) TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, … a dissolved fire district has been paid must be credited to the taxable real property located in such district in the … next succeeding assessment of town taxes. This is in reply to your inquiry relating to the use of surplus moneys of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Public Safety – 2023 Financial Condition Report
… program. According to DCJS data reported by these 20 police departments, incidents of gun-related violence … in 2022, shooting incidents where a person was hit are up 15 percent, and the number of individuals killed by gun … was 31 percent greater in the areas reported by these 20 police departments. …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyPension Fund Makes Progress on Board Diversity
… integrity, diversity (inclusive of age, gender, race, ethnicity, sexual orientation and gender identity), … charters to include diversity – inclusive of gender, race, ethnicity, sexual orientation and gender identify – in …
https://www.osc.ny.gov/press/releases/2017/03/pension-fund-makes-progress-board-diversityCity of Mechanicville – Records and Reports (2012M-162)
… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162DiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… Third quarter local sales tax collections in New York state totaled $4.8 billion, an increase of 6.3 … period last year, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Local sales … was downstate with the Mid-Hudson region (5.3 percent) and New York City (5 percent) leading the way. Upstate, only the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterExamples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsState Comptroller DiNapoli Releases School District Audits
… determined, district officials did not fix leaks in the heating, cooling and ventilation system requiring buckets in …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… , Edmeston Central School District , Kenmore-Town of Tonawanda Union Free School District , Penfield Central … the revenue generated by the meal sales. Kenmore-Town of Tonawanda Union Free School District – Financial Management … District Edmeston Central School District KenmoreTown of Tonawanda Union Free School District Penfield Central School …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1587
… pages in PayServ: Payroll North America> Employee Pay Data USA > Tax Information > Update Employee Tax Data On the … On the State Tax Data page: Under State Information: Check “Resident” box Under State Withholding Elements: … Tax Data page: Under Local Information : Click the look up tool and select the appropriate Locality Check “Resident” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… $702.2 million higher than financial plan estimates from the Division of Budget (DOB), according to the monthly … P. DiNapoli. “Higher state tax collections largely stem from robust personal income tax collections, fueled by … September. Business taxes, which include collections from the Pass-Through Entity Tax, totaled nearly $13 billion, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearPipeline Safety Oversight (Follow-Up)
… York State’s pipelines transmit, gather, and distribute gas and other hazardous liquids (crude oil, refined petroleum … include any entity that engages in the transportation of gas. Our initial audit report, which was issued on March 8, … where Operators failed to notify them of specific gas-related incidents as required. We determined that …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followComptroller DiNapoli Releases School Audits
… District , Northern Adirondack Central School District and the Schenevus Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsOpinion 91-41
… tax increases, section 81(1)(e) does not provide authority for a petition to require a referendum on that question. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Carthage Central School District , the Norwich City … the Richfield Springs Central School District . “In an era of limited resources and increased accountability, it’s … have consistently overestimated expenditures by a total of $19.7 million and increased the tax levy by 11.5 percent …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… quarter of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the Division of the Budget’s (DOB) Mid-Year Update to … totaled $42.1 billion and were $8.1 billion above the latest financial plan projections through Dec. 31. However, … quarter of State Fiscal Year SFY 202223 exceeding the latest projections from the Division of the Budgets DOB …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionIT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… receipts totaled $29.9 billion through the first quarter of State Fiscal Year (SFY) 2024-25, $594 million higher than estimates released by the Division of the Budget (DOB) in the Enacted Budget Financial Plan. In … period in SFY 2023-24, reflecting, in part, the impact of employment and wage growth on withholding collections as …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projections