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State Police Bulletin No. SP-145
… Officers Unit (CO/NCO) – BU17 and the State Police Investigators Unit (BCI) – BU62 who meet … will be made annually in June of each year and will be for one degree only. When the degree is obtained during the … Goal Balance: Same as Annual Addl Earnings (to prevent making another payment) Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-145-2013-state-police-education-paymentWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
… Key Findings The Board overestimated appropriations by as much as 9 percent and appropriated an average of $9.4 … unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. Key Findings District officials accurately paid salaries and wages but did not accurately pay unused leave benefits, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… fund expenditures by more than $613,000 annually by moving students in special education classes at BOCES to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentState Comptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Chester , Town of Nichols and the City of Yonkers . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … In addition, while district officials used competitive bids, they did not always follow their policy when obtaining …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsCollege at Cortland – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred over $100,000 in travel expenses during the three year period ending March … were responsible for team travel expenses associated with in-state and out-of-state sporting events, including …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesIdentifying Fiscal Cliffs in New York City’s Financial Plan
… updated December 23, 2024 PDF Version Recent updates to New York City’s financial plan include one-time funding for some … risks to published budget gaps. The Office of the State Comptroller (OSC) examined fiscal years FY 2022 to FY …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planLocal Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single … Slightly Down in Local Fiscal Years Ending in 2020 The Office of the New York State Comptroller analyzes the …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentOpinion 89-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees … of pendency may be filed in any action in a court of this State or of the United States in which the judgment demanded …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Cambridge … for fiscal years 2008-09 through 2012-13. As a result, the district’s unexpended surplus funds exceeded the … funds. … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Cambridge …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… government workforce reached more than 300,000 employees in June of 2024, the first year-over-year increase since the … Still, some city agencies remain understaffed, resulting in critical services being impacted, according to a new … Tool , which launched in November 2023 to help the public and lawmakers better evaluate agency performance. The …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… to dangerously low levels jeopardizing public services and long-term infrastructure investments, according to an … fund balance (excluding appropriated fund balance) were one of the lowest in the state with only 2.7 percent of gross … subsidies from the general fund, including: the airport, two entertainment venues, the nursing home and the public …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… their own way, with some simply accepting what the student listed for residence on their application. Auditors … students. Auditors randomly sampled 1,207 graduate student application assessments from the seven campuses (out … no support for the residency of more than 52,000 graduate student assessments. The seven campuses comprise 40% of …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… vendors. The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending … of additional imprudent exemptions were implemented; this year’s State budget allowed for at least $11 billion in … Percentage of Total Value 0-15 17,567 94.4% $49.0 28.3% 16-30 865 4.7% $8.5 5.1% 31-45 123 0.7% $113.5 65.5% 46-60 31 …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsDiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… degree, a felony, and petit larceny, a misdemeanor. At the time of his plea, he paid back $12,865 in restitution and was placed on interim … interim felony probation. As part of his plea, Relyea paid back $20,000. He is due back in court for sentencing in …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felonyWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… of our audit was to examine the District’s reserves and accountability over fuel used for student transportation … located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates … balances totaling $7.3 million appear to be overfunded and the District has not properly used the debt reserve, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44North Salem Central School District – Time and Attendance (2016M-209)
… for time and attendance and maintaining leave records. Change user access in the time and attendance system to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… Tuomey, 60, today for allegedly stealing over $35,000 in pension payments. “The defendants allegedly exploited a family member’s death to try to cheat the pension system and enrich themselves,” DiNapoli said. “I will continue to safeguard the state pension system and work with law enforcement to hold those …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 94-31
… EMPLOYEES -- Vacations (annual cash payment in lieu of) CIVIL SERVICE LAW, §200, et seq.; GENERAL MUNICIPAL LAW, §92: It is … employers and employees is authorized by article 14 of the Civil Service Law (§200, et seq.; the "Taylor Law"). It is …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Therapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Therapy and Learning Center, Inc. (TLC) on its Consolidated Fiscal … directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual and Consolidated Fiscal Reporting and Claiming Manual. The …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manual