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Accounts Payable Advisory No. 72
… “Paying for the Purchase of Land”) informs State agencies how to process vouchers for land acquisition payments. … vouchers that supplement eminent domain acquisitions. It also specifies the documentation agencies must submit to … reporting and interest payment calculations. Guidance is also provided for land acquisitions completed without …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsDiNapoli Presses Companies on Political Disclosure
… To date, shareholder proposals for the 2019 proxy season have been filed with: Wynn Resorts Ltd. (proposal … Royal Caribbean Cruises Ltd. The Kroger Co. Sysco Corp. NYS Common Retirement Fund’s Political Spending and Lobbying … Delta Airlines and PepsiCo Inc. During the 2018 proxy season, the Fund filed 16 shareholder proposals seeking …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureOpinion 91-42
… This opinion represents the views of the Office of the State Comptroller at the time … treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village … agree to transfer custody of village fire department funds from the department to the village treasurer for investment …
https://www.osc.ny.gov/legal-opinions/opinion-91-42State Comptroller DiNapoli Releases Audits
… deficiencies in the areas of monitoring and documentation. Port Authority of New York and New Jersey: Real Property Dispositions (2015-S-73) The Port Authority follows an Administrative Instruction (AI) …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsTown of Sidney – Budget Review (B4-16-13)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Infrastructure Inspection and Maintenance
… Purpose To determine whether the New York State Canal Corporation’s … are deemed “critical” (e.g., dams and locks). Key Findings While the Corporation does perform routine operational and … checks of the Canal System’s critical structures, it has not performed the two-year Inspections of a significant …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceDiNapoli: Local Sales Tax Revenue Slows in 2016
… York state only grew 1.7 percent in the first six months of 2016, according to a report released today by State … tax revenues continue to rebound slowly, only some parts of the state are seeing growth,” DiNapoli said. “The slowdown … a three-year trend. Collections trickle in the first half of the year, followed by more robust growth in the second …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016About Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… Local sales tax collections dropped 24.4 percent in April compared to April 2019, leaving many of New York’s … P. DiNapoli. Sales tax collections totaled $1.02 billion in April. Plummeting sales tax collections were widespread, … hit hard by this virus or the budget cuts could be severe in some communities.“ Social distancing protocols were …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownDeposit Central School District - Financial Condition (2018M-204)
… officials have: Implemented measures to contain costs in the general fund. Over the last three fiscal years, … Not implemented plans to improve operating results in the cafeteria fund. It has had three successive operating deficits in each of the last three fiscal years totaling over …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204DiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… The historic surge in unemployment claims at the onset of the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentReview of Advance Contract Payments
… payments totaled $56,000 and all the contracts expired on or before June 2018. Key Findings We found SED needed to … Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsState Agencies Bulletin No. 1445
… informed via a PayServ Bulletin Board Message (BBM) that lists the Batch numbers and a general description of why the … in the Search box and the path will appear. Save it as a favorite for easy reference in the future. Reissued W-2s, … passport) and a Registrar’s letter if the employee is a full-time student. Agencies must complete the Form AC3206 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… “The city’s recovery relies on its ability to provide public services while adapting to an uncertain economic … has added funds for services to address quality of life, public safety and related concerns in the FY 2023 Budget. It …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… Objective To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) … and by promoting compliance with the Workers’ Compensation Law (Law). Costs to administer the Program are recovered via …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… Insurance Fund, and self-insured political subdivisions of the State. Sections 151 and 50(5) of the Workers’ Compensation Law require that the Board and the Office of the New York State Comptroller ascertain the actual total …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… to routinely provide data to be sent through the federal Public Assistance Reporting Information System (PARIS). PARIS … a service that conducts matches on the enrollment data of public assistance programs—including Medicaid—across all 50 …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingBedford Central School District – Medicaid Reimbursement (2025M-43)
… Program The District is governed by a seven-member Board of Education (Board) that is responsible for the oversight and … Education (Director) oversees the special education department, including developing and implementing Individual …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Opinion 92-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC CONTRACTS -- Policies and Procedures (inclusion of purchases by town highway superintendent); (supersession …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Economic and Demographic Trends – 2023 Financial Condition Report
… Employment Still Below Pre- Pandemic Levels in 2022 In calendar year 2022, the State gained over 443,000 … realized the largest increase in wages (21.3 percent). Average annual wages statewide increased by 1.7 percent. The …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trends