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I.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations (GFO) acts as a reference … accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by State … SFS documentation on the SFS Coach site at https://www.sfs.ny.gov/secure/ . In this regard, the GFO serves as a single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsControls Over Selected Expenditures (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Controls Over Selected … mission is to provide compensation to innocent victims of crime and their families in a timely, efficient, and compassionate manner; to fund direct services to crime victims through a network of community-based Victim …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followOpinion 90-56
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Military … leaves of absence to school district employees engaged in the performance of ordered military duty, during all or … until their return to civilian status. You ask whether, in view of the prohibition in article VIII, §1 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-90-56DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… using an agreement billing schedule that was different from the board-approved schedule, resulting in the … not require periodic reporting of necessary information from businesses or verify the information that was provided, … companies reporting questionable job data; Ensure that all project agreements contain a recapture clause that would …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataDiNapoli: Report Finds Mixed Job Picture in Upstate NY
… Southern Tier (a loss of 2.5 percent). The North Country, Upper Hudson Valley and Central New York also experienced … Region, Central New York and Western New York; and The Upper Hudson Valley led upstate regions with job growth of … Since the Great Recession , visit: http://www.osc.state.ny.us/reports/economic/employment_trends_nys_2016.pdf For …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyOpinion 89-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §§8017(a), 8022; …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Shareholders Send Exxon a Strong Message on Climate Change
… number of Exxon shareholders want the company to step up when it comes to climate change,” said Pete Grannis, First …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeDiNapoli: School District Tax Levy Cap at 2%
… and 10 cities will remain capped at 2% for the fourth year in a row, according to data released today by State … governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of … a June 30, 2026, fiscal year end. “For the fourth year in a row, the property tax levy for school districts and 10 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentDiNapoli Releases Report on SFY 2024-25 Financial Plan
… is needed to align projected state spending with revenues and address factors that challenge the state’s finances, economic competitiveness, and ability to offer services effectively over the long term. … of the Budget anticipated, reduced outyear budget gaps and allowed for increasing rainy day reserves,” DiNapoli …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planDiNapoli: Women in New York Still Earn Far Less Than Men
… Women in New York earned 87 cents on the dollar compared to men in 2023, according to a report on the gender pay gap released … Women would have to work an extra 53 days to make what men in New York earned in 2023. Median earnings in 2023 for women …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menDiNapoli Releases Guide to Federal Funding in New York
… federal funding supports amid the continued uncertainty in Washington over potential cuts for states, including funds … environment and other vital programs. “Actions taken in Washington to cut health care, food assistance, … Yorkers are served by federal dollars will be essential in seeing how future changes to federal spending will impact …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkAdministration and Collection of Real Estate Transfer Taxes
… in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant law and … enacted in 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or … in place to allow it to effectively collect Real Estate Transfer Taxes as required by relevant law and regulation …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesADAPT Community Network – Compliance With the Reimbursable Cost Manual
… known as United Cerebral Palsy of New York City, Inc., on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on ADAPT’s CFR for the fiscal year ended June 30, 2015, and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… in 2015, a jump of 83 percent, according to state and federal authorities. The state maintains a database to …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… was terminated from her $35,000-a-year post by the village in April 2018. "Little by little, Ms. Erickson systematically … DiNapoli said. "Thanks to the hard work of my office in partnership with District Attorney Flynn, Ms. Erickson has … 14-year village employee, pleaded guilty to grand larceny, false filing and official misconduct. She is due back in …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesDiNapoli: Technology Changing How Local Governments Serve Residents
… New York’s municipalities allow homeowners to pay their property taxes and other municipal bills, such as water, …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsDiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… and 3.2 percent, respectively, over the same periods in 2018. In comparison, 2018 collections for the early quarters grew by 4.8 percent and 7.2 percent over the same periods in 2017. Most of the economic factors that typically explain …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019DiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York City Transit’s repair program is … the city’s 468 stations were free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York City Transit reports it is making …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsFormer Fire Co. Treasurer Admits Stealing $24K
… credit cards and stole checks to gamble at casinos in the Finger Lakes, Central New York and Las Vegas. "Ms. … betrayed her neighbors and exploited her fire company for nearly two years," DiNapoli said. "Thanks to my auditors … one to three years of incarceration. Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kDiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… New York state ranked first nationwide in nonprofit jobs and organizations, with nearly 1.3 million employees and more than 31,000 organizations in 2012, according to a report released today by State … more than 18 percent of all private sector employment in the state. “Nonprofits take care of New Yorkers, whether …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizations