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Opinion 90-17
… town taxes (Town Law, §185[1]; see also 31 Opns St Comp, 1975, p 103; 23 Opns St Comp, 1967, p 487; 12 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Pension Fund Makes Progress on Board Diversity
… State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) has reached … nominees in response to a shareholder proposal filed by the Fund. As a result of the agreement, the Fund has withdrawn the proposal. … State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement Fund Fund has reached …
https://www.osc.ny.gov/press/releases/2017/03/pension-fund-makes-progress-board-diversityCity of Mechanicville – Records and Reports (2012M-162)
… 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The … about current financial condition and un-reconciled bank accounts, the Council did not take action to correct the … with OSC by May 1 each year. On a monthly basis, reconcile bank statements to cash balances per the accounting records, …
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 … that internet marketplace providers collect and remit New York state and local sales taxes on behalf of their …
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
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsState Comptroller DiNapoli Releases School District Audits
… Manor Central School District – Building Safety (Suffolk County) District officials did not provide effective … Central School District – Financial Management (Delaware County) The board overestimated appropriations and allocated … – Financial Management (Herkimer County, Oneida County, Madison County and Otsego County) Officials overestimated …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… the federally regulated limit by more than $45,000. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1587
… earned over their tax treaty limit are subject to Federal, State and Local (if applicable) taxes. Note : If the NRA is a … withholding tax pages in PayServ: Payroll North America> Employee Pay Data USA > Tax Information > Update Employee Tax … Income Code” Change Treaty ID to “NO TREATY” Under Education and Government Change Form 8233 Received to “NO” …
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
… year and $352.6 million lower than DOB’s projections. All Funds spending through September totaled $119.9 billion, … same period, primarily due to higher Medicaid costs. All Funds spending through September was $1.1 billion lower than … due to lower capital projects spending. State Operating Funds spending through September totaled $65.8 billion, $5.3 …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearState Comptroller DiNapoli Releases School Audits
… Academies of New York Charter Schools – Purchase versus Lease of Buildings (Onondaga County) Charter school officials … did not analyze purchasing options before deciding to lease buildings. Auditors estimate the school could have …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… and the Richfield Springs Central School District . “In an era of limited resources and increased accountability, … funds to end the 2013-14 fiscal year with deficits of $1.8 million and $89,000, respectively. The general fund could … operating deficits, potential litigation, potential buy back of retirement services, improper payments being made …
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
… defense-in-depth. These concepts highlight the importance of looking at internal controls both individually and … triad refers to an information security model comprised of three main components: confidentiality, integrity and … that can be used to adequately protect against IT security threats. Only a combination of multiple preventive, detective …
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
… higher tax collections,” DiNapoli said. “Record financial market levels, near full employment recovery, and easing …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsAccess Controls Over Selected Critical Systems (Follow-Up)
… vulnerable adult protective services; preventive services for children and families; and juvenile justice. OCFS owns …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … the district and his snow plowing business. Contrary to New York State Town Law, the treasurer paid certain claims … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Compliance With Payment Card Industry Standards (Follow-Up)
… throughout New York City’s five boroughs. As of April 2021, CUNY offers 1,400 academic programs, 200 majors leading … and instead relied on each college to self-monitor. As a result, Central Office had no knowledge of the compliance …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-followSchool District Website Transparency (2021-MS-1)
… the 13 districts we examined: Six did not transparently post comprehensive original budget information. None … current year budget-to-actual information. Ten did not post a comprehensive final annual budget. Eleven did not prepare and post a multiyear financial plan that could enhance the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1DiNapoli: State Tax Receipts Exceed Initial Projections By $7.2 Billion Through First Six Months
… the end of September, according to the monthly State Cash Report released by New York State Comptroller Thomas P. … tax collections and lower than anticipated spending. Report September Cash Report Related Publications Enacted Budget Financial Plan … the end of September according to the monthly State Cash Report released by New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-state-tax-receipts-exceed-initial-projections-72-billion-through-first-six-monthsDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… of the year, risks including global unrest, labor market weakness, or adverse weather could negatively impact … reflecting, in part, the impact of wage and financial market growth over the course of the year. Year-to-date …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-year