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Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … records, including the treasurer’s timesheet, prior to payroll checks being printed. In addition, the village does not have policies and procedures in place to safeguard IT assets. Clinton Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… completed audits of Ballston Spa Central School District , Dover Union Free School District , Mamaroneck Union Free … from district employment before any payments were made. Dover Union Free School District – Information Technology …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for each entity that … and reports on its own transactional data. A business unit (BU) is a required PeopleSoft configuration item that … by “01.” A complete list of BU values; the RPT_SW_BUS_UNIT Reporting Tree, which supports the roll-up of BUs by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuState Agencies Bulletin No. 1852.1
… Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) with the value of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedFarmland Protection Program
… and Market's (AGM) Division of Land and Water administers grant funding for the Program through: Farmland Protection … AGM established a maximum award amount of $2 million per application for grants. AGM establishes specific criteria in … funding. AGM officials review and approve applications for grant projects in the order they are submitted. AGM must …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… paying a share of their health insurance premium, health care costs for current and former employees are mounting. … annually pay contributions to pre-fund pensions, the same does not hold true for paying for retiree health insurance. … costs over the long term. There would be no limit on how much or how little a government can deposit into the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… crediting and Business Units may experience unintended service interruptions. If the remit-to address on the invoice … Utility Payments National Grid is a provider of electric and gas services in New York State. To provide these … East Corporation). As a result, if your agency received electric and/or gas utilities from one of these companies, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesIV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… of general obligation bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes … Issued Proceeds from the sale of a refunding bond issuance in which new bonds are sold at a lower rate than outstanding … of general obligation bonds and shortterm notes issued in the form of commercial paper or Bond Anticipation Notes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsCOVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… at 2 pm New York City’s world-renowned arts, entertainment and recreation sector saw the largest decline among all … Comptroller Thomas P. DiNapoli. DiNapoli urged the state and city to work in coordination to provide establishments with clear guidance for venues to reopen and make use of outdoor space to expand audiences. A joint …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… 2012. He was arraigned on charges of Grand Larceny in the 3rd degree and Corrupting the Government in 2nd degree before … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villagePension Contribution Rates to Decrease for Fiscal Year 2015-16
… MP-2014. The recommendation was supported by a report from Buck Consultants, LLC, as part of an independent actuarial …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years before the MTA needs to find a solution to its structural imbalance is troubling. … in one-time funds used annually through 2025, clouding a structural budgetary imbalance that will remain even after …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planOpinion 91-13*
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Leases (as constituting indebtedness for purposes … Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its governmental … created because of "the statutory provision that in no way can the city become indebted." ( id ., 36 NY2d at 618, 370 …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… was instead redirected to a non-profit corporation called NY 4 Life, which Wills controlled. Wills withdrew the money … The $21,000 was part of a $33,000 grant provided to NY 4 Life from the New York State Office of Children and Family Services (OCFS), earmarked by former State Senator Shirley Huntley while Wills was serving as Huntley's …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City’s fiscal year (FY) 2024 preliminary budget proposal: “The plan … New York State Comptroller Thomas P DiNapoli released the following statement on New York Citys fiscal year FY 2024 preliminary budget proposal …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetState Comptroller DiNapoli Releases Municipal Audits
… ensure that certain credit card charges were supported, for appropriate purposes or paid timely. In addition, the … also incurred penalty charges totaling approximately $390 for late payments and $190 for interest. Hudson Housing … In addition, the authority did not have adequate online banking agreements. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Fonda-Fultonville Central School District – Reserves Management (2021M-157)
Determine whether the Board of Education (Board) properly managed reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fonda-fultonville-2021-157.pdfDiNapoli Releases Report on NYS Executive Budget
… of 0.4% or $495 million. All Funds tax collections are forecast to grow by 3.4% or $2.6 billion, reflecting … reserve for “economic uncertainties,” for a total of $19.5 billion. This represents an estimated 15.1% of State … priority should be placed on building statutory rainy day reserves, which are governed by rules for deposits, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetReporting of Community-Based Services Under the Transformation Reinvestment Plan (2021-S-15) 180-Day Response
To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s15-response.pdfDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… New York State Comptroller Thomas P. DiNapoli today released … Schenectady and Schuyler; cities including New York, Buffalo, Yonkers, Long Beach and Olean; towns including … Moreau; as well as school districts like Buffalo Public Schools and Guilderland Central School District. Cyberattacks …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authorities