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New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "The Republican tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions would nullify billions of dollars' …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0State Agencies Bulletin No. 332
To inform agencies that they now have access to other query tables in QRY1
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tablesOpinion 88-4
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (providing refreshments to trainees at foster … parent training session) MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - … parent program or facilitate recruitment of foster parents and make reasonable expenditures for such refreshments. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Town of Chemung – Conflict of Interest (2022M-176)
… auto service corporations which provided automotive work to the Town, totaling $5,931, during our audit period. In … auto service corporations, the Board members were deemed to have an interest in each of the contracts. As no statutory … year, each Board member’s interest was prohibited pursuant to General Municipal Law. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Opinion 88-75
… This opinion represents the views of the Office of the State Comptroller at the time … Services (contract with city attorney's profit corporation law firm) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(b), …
https://www.osc.ny.gov/legal-opinions/opinion-88-75XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… to the current date that the file is loaded in SFS. For online entry of AP and Purchasing transactions, the Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related to a … approach for their Project ID. Auto-numbering is aligned with guidance and avoids downstream issues that … number as the Project ID when creating new projects in SFS is no longer recommended, as the Project no longer equals the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are … are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded and instead MUST be completed in an online application; and must use the designated account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash … and approved. The President’s salary and benefits were in accordance with his employment contract. Key Findings … function. The President received approximately $142,000 in monetary benefits over six years that were not clearly …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… of our recommendations. Appendix B includes our comments on issues raised in the Village’s response letter. … …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Overview – Membership and Enrollment
… benefit . New members will lock in the benefits of Tier 6. Other advantages of membership include: Death benefits; … service with less than ten years of service, they can withdraw their NYSLRS membership. They can receive a refund …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewPiseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, … to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Town of Greenville – Tax Collector (2020M-81)
… Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did … in a timely manner. Property tax collections totaling $5.4 million and penalties collected totaling $9,719 were not … records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81XII.8.G Payment Methods – XII. Expenditures
… for this payment method must be approved by OSC on an emergency, exception-only basis. Wire Payments Wire payments are an option in certain mandated or emergency payment situations, when immediate payment is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsTown of Hurley – Transfer Station Collections (2024M-132)
… were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. However, they were not adequately … of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132An Economic Snapshot of the Rockaways - March 2018
The Rockaways is located in the southernmost section of Queens on the Rockaway Peninsula.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2018.pdfLong Island Rail Road: On-Time Performance by the Numbers - April 2017
The Long Island Rail Road (LIRR) is the largest commuter railroad in the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2018.pdfTown of Homer – Conflict of Interest (2022M-148)
Determine whether any Town of Homer (Town) officials had prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/homer-town-2022-148.pdfTown of Chemung – Conflict of Interest (2022M-176)
Determine whether any Town of Chemung (Town) officials had prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/chemung-town-2022-176.pdfPiseco Common School District – Authorized Investments (2023M-172)
Determine whether Piseco Common School District (District) officials invested in accordance with statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/piseco-common-school-district-2023-172.pdf