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State Comptroller DiNapoli Releases School and Local Government Audits
… Fiscal Responsibilities Audit Follow-Up (Steuben County) The follow-up review was limited to interviews with … and were between 91 and 822 days late. Valley Stream 24 Union Free School District – New Employees’ Paperwork (Nassau … hired during the 2021-22 school year, which included nine teachers, two administrators, 15 substitute teachers, nine …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases Municipal Audits
… account for the millings inventory or unscreened millings sales. As a result, there is an increased risk of fraud, … are a lower-cost alternative to stone and other materials used for roadway and other town projects, officials may incur … $60,000 from the society and $29,000 from the town. In May 2025, the clerk pleaded guilty to felony grand larceny in the …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Needs to Improve Services for Vulnerable Adults
… The State Office of Children and Family Services is not adequately overseeing … service providers responsible for protecting vulnerable adults to ensure they are handling cases properly, putting … full response is included in the audit. Report Office of Children and Families Services Oversight of Adult Protective …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-state-needs-improve-services-vulnerable-adultsDiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… More than half of probationers were behind on their restitution payments and … the money that was collected from them didn’t always go to crime victims, with some funds languishing for years, according to a review of more than 340 cases at 13 county probation departments …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsTown of Knox – Transparency of Fiscal Activities (S9-25-30)
… [read complete report – pdf] Audit Objective Did the Town of Knox (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… [read complete report – pdf] Audit Objective Did the Town of Sodus (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Kerhonkson Fire District – Board Oversight (2025M-124)
… members of the Board did not complete the required fiscal training, the Board’s ability to set long-term financial … upgrades. Ensure all members of the Board completed the mandatory fiscal oversight training within the required time period. The report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Town of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… [read complete report – pdf] Audit Objective Did the Town of Butternuts (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Butternuts Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Wall Street Bonuses and Profits Decline in 2015
… The average bonus paid in New York City’s security industry declined by 9 percent to … 10.5 percent, according to an estimate released today by New York State Comptroller Thomas P. DiNapoli. “Wall Street … that pre-tax profits for the broker/dealer operations of New York Stock Exchange (NYSE) member firms—the traditional …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015Opinion 97-17
Whether a county may require trustees of a city and county public library to complete and file an annual financial disclosure form promulgated by the county
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 93-9
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … program) INSURANCE LAW, §§9104, 9105: The Florida Fire Department Volunteer Exempt Firemen's Benevolent … Whether the Florida Fire Department Volunteer Exempt Firemens Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Response to Human Trafficking
… Objective To determine whether the Office of Temporary and Disability … and Local Districts of Social Services (Local Districts) to ensure adequate services are being provided to victims of … To determine whether the Office of Temporary and Disability …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingState Agencies Bulletin No. 2207
… Honoraria, or taking advantage of a treaty between their country and the U.S. with wages in tax year 2023 are … from Modify a Person. Box 13d: Recipient’s City or town, province or state, country, ZIP or foreign postal code This box is populated with the city or town, province or state, country, ZIP, or foreign postal code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingPassenger Vehicle Fleet Management
… passenger vehicle fleet, and to determine whether agencies have controls in place that ensure vehicles are used in the … manner and that risks associated with vehicle usage have been addressed. The audit covers the period April 1, … level, our surveys and field visits showed most agencies have taken steps to more effectively manage employee travel …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementState Agencies Bulletin No. 2112
… Honoraria, or taking advantage of a treaty between their country and the U.S. with wages in tax year 2022 are affected … from Modify a Person. Box 13d: Recipient’s City or town, province or state, country, ZIP or foreign postal code This box is populated with the city or town, province or state, country, ZIP or foreign postal code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2009
… Honoraria, or taking advantage of a treaty between their country and the U.S. with wages in tax year 2021 are … from Modify a Person. Box 13d: Recipient’s City or town, province or state, country, ZIP or foreign postal code This box is populated with the city or town, province or state, country, ZIP or foreign postal code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… Honoraria, or taking advantage of a treaty between their country and the U.S. with wages in tax year 2020 are … from Modify a Person. Box 13d: Recipient’s City or Town, Province or State, Country, ZIP or Foreign Postal Code This box is populated with the city or town, province or state, country, ZIP or foreign postal code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2418
… Honoraria, or taking advantage of a treaty between their country and the U.S. with wages in tax year 2025 are … from Modify a Person. Box 13d: Recipient’s City or town, province or state, country, ZIP or foreign postal code This box is populated with the city or town, province or state, country, ZIP, or foreign postal code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… Honoraria, or taking advantage of a treaty between their country and the U.S. with wages in tax year 2024 are … from Modify a Person. Box 13d: Recipient’s City or town, province or state, country, ZIP or foreign postal code This box is populated with the city or town, province or state, country, ZIP, or foreign postal code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Control Board. Refunds and Reimbursements 32201 Student Loan Recoveries Receipts from recovered outstanding student loans due to the State. 32202 Administrative Recoveries …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receipts