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Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… authorized or supported, officials approved payments without having sufficient documentation to support the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… secured and the recipients had insufficient assets to satisfy the outstanding balances. Accounting records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited in a timely manner. Late fees were not always properly assessed …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… from the OSC Bureau of State Accounting Operations Cash Management Unit (BSAO CMU) to establish a new bank … and a long-term basis; A description of the flow of cash, e.g., "the cash will be held by the agency until … York or a state agency in the title of the account. Cash Advance Checking Accounts Agencies must use one consolidated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsContract Advisory No. 22
… Subject: Closing Contracts in the Statewide Financial System (SFS) Guidance: … the SFS header status will display “Closed”. No further transactions can be processed against a contract in the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Ensure BOCES’ asset records are complete, accurate and up to date, and assets are tagged and recorded prior to being placed in service. Conduct periodic physical …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mVendRep System Guide for Agency Users
… to the user when the mouse is hovered over the name. View My Assigned Roles Hover the mouse over your name found in … to view the roles that have been assigned to you. If you do not have the correct roles assigned to you, contact your … the bottom of the page, to view the entire questionnaire Print a Vendor's Questionnaire Printing a questionnaire …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-agency-usersDiNapoli: Wall St. Profits Soared in First Half of 2020
… and 5 percent from Connecticut, followed by Westchester County at 4 percent (based on most recently available 2019 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020Opinion 97-26
… FIRE DISTRICTS -- Apparatus and Equipment (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to use equipment purchased for use within a zone of … more than occasional, the board should consider whether a change in circumstances warrants alteration of the boundaries …
https://www.osc.ny.gov/legal-opinions/opinion-97-26NY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… M. Gunther and parents and advocates discussed the program today at a press conference in Albany. "This program offers …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … of $3.4 million, employee benefits of $1.8 million, retirement expenditures of $675,000 and debt service of … The 2024-25 tentative budget includes a $100,000 general fund contingency and a $20,000 water fund contingency. There …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2000-10
… both the outstanding indebtedness and loan obligations, you ask how the proceeds from the sale must be applied in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10State Agencies Bulletin No. 1462
… of income received. This code is populated on the 1042 Tax Balances page. Box 2 Gross Income The amount is the gross … code identifies the authority for the exemption or tax rate. The only exemption codes that apply to the types … the State of New York are Exemption Code 04 (Exempt under tax treaty) and 00 (Not Applicable). Box 3b Tax Rate This box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… of income received. This code is populated on the 1042 Tax Balances page. Box 2 Gross Income The amount is the gross … code identifies the authority for the exemption or tax rate. The only exemption codes that apply to the types of … the State of New York are Exemption Code 04 (Exempt under tax treaty) and 00 (Not Applicable). Box 3b Tax Rate This box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… so far during the COVID-19 pandemic, largely as a result of tax revenue from the financial services sector, but the city will face some dire choices in 2021 if the federal government does not deliver direct aid … city’s budget this year was aided by better-than-projected income and business taxes and low interest rates for …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… is significantly higher than the most recent forecast by the Division of the Budget contained in the Mid-Year … current fiscal year, December results are also affected by a newly established tax structure, the Pass Through Entity … Tax receipts exceeded the latest Financial Plan forecast by $12.9 billion over the first nine months of SFY 2021-22, …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingOpinion 90-21
… RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory referendum, may transfer to another town official the town clerk's power with respect … ... and to be stamped or otherwise marked with the date of presentation". Those claims must be available for …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 96-7
… opinion. FIRE DISTRICTS -- Powers and Duties (advertising to recruit volunteer firefighters) MUNICIPAL COOPERATION -- … fire districts may enter into a cooperation agreement to implement an advertising campaign for the purpose of … the fire departments of those districts. If so, you ask how the cost for this campaign may be allocated among the …
https://www.osc.ny.gov/legal-opinions/opinion-96-7DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… and costing taxpayers storage expenses, according to an audit released today by State Comptroller Thomas P. … New York state quickly purchased medical equipment to address the public health crisis,” DiNapoli said. “Now, … could not provide auditors with documentation supporting how the steering committee reached their decisions, leaving …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved 1,732 contracts for state agencies … Harriman State Park in Orange County. State University of New York $18 million for temporary employment services at Stony …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… Alvarez knowingly accepted straw donations orchestrated by George Gonzalez and Anna Mendez, who were arraigned for … order to contribute to Alvarez; employees who contributed by check or money order were reimbursed by Gonzalez. The complaint alleges that Gonzalez distributed …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidate