Search
XIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… XII, Section 9.C - Reissuing or Cancelling a Vendor Check of this Guide. The Department of Taxation and Finance, Division of the Treasury will cancel the check and the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkComptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… States to the sidelines of the global response to climate change. "The creation of a lower carbon future is inevitable … industries and investors will continue to address climate change in innovative ways. As trustee of New York state’s … ground breaking actions to promote solutions to climate change, including his first in the U.S. Low Emission Index …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists … The Board also has not ensured that procedures are in place for financial recording and reporting. We found that … policy. Ensure that formal written procedures are in place for financial recording and reporting. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mInfrastructure Inspection and Maintenance
… procedures ensure that all high and intermediateimportance str …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceDiNapoli: Local Sales Tax Revenue Slows in 2016
… 1.7 percent in the first six months of 2016, according to a report released today by State Comptroller Thomas P. … growth slowed from 2.6 percent in the first quarter to 0.8 percent in the second quarter. “While statewide sales tax revenues continue to rebound slowly, only some parts of the state are seeing …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016Resources – Enhanced Reporting
… Elected and Appointed officials Enrolling Optional Members Hiring Optional Members Hiring a Retiree Rev. 2/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/resourcesFailing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… Employees who travel must be aware of travel and conference policy requirements and they must understand … Your policy should specifically state what will occur in the case of improper claims for travel and conference … incurred that are not actual and necessary and incurred in connection with the properly authorized official travel. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented costeffective measures to control expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureOpinion 95-8
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … and (ii) of the CPLR must be deposited, respectively, in a "law enforcement purposes" or "prosecution services" … general fund, and used only for law enforcement purposes in the investigation of penal law offenses or for the …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Accounts Payable Advisory No. 5
… Sequence when processing payments to vendors. Improper preparation of vouchers payable for USPS and related postal … by a space, and then the date of the payment in the format MM/DD/YYYY (e.g., 12345678 05/22/2015 ). This will …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageTown of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Deerpark – Budget Review (B6-14-17)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Accounts Payable Advisory No. 16
… Units must ensure there is a unique invoice number for each voucher. For information on how to process payments to Long Island …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityOpinion 90-35
… is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35State Agencies Bulletin No. 325
… Purpose To revise the procedure described in Bulletin 302 for non-barcodeable addresses and to provide guidelines for writing barcodeable addresses … To revise the procedure described in Bulletin 302 for nonbarcodeable addresses and to provide guidelines for writing barcodeable addresses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-reportDiNapoli: Special Education Providers Shortchanging Special Needs Children
… of mismanagement that cost taxpayers nearly $42 million in the last decade, including $20 million in 2014 alone, according to a report released today by New … with disabilities receive Special Education Itinerant Teacher (SEIT) services in New York annually at a cost of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (2020-S-4) 180-Day Response
To determine whether Local Program Administrators were selected appropriately and their selection was properly documented by Homes and Community Renewal; and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s4-response.pdfOpinion 90-56
… Municipal Law, §92(1) provides that "[t]he governing body of each county, city, town, village [and] school …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Economic and Policy Insight: New York State’s Clean Energy Fund
Between 2016 and 2032, the CEF is approved to collect $7.5 billion. Review of CEF-supported programs indicates some have exceeded the goals set out by the New York State Public Service Commission (PSC), while others appear not to be on track to reach their 2025 targets.
https://www.osc.ny.gov/files/reports/pdf/clean-energy-fund.pdfDiNapoli: Wall St. Profits Soared in First Half of 2020
… pretax profits reach $27.6 billion in the first six months of 2020, an 82 percent increase over the same period last … annual report on Wall St.’s performance . “An injection of federal stimulus money, plummeting interest rates and … the securities industry provides an outsized source of revenue, but the rising profits on Wall Street are …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020