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Town of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … the Annual Financial Report AFR with the Office of the State Comptroller OSC as required …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… [read complete report – pdf] Audit Objective Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Town of Palermo Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… [read complete report – pdf] Audit Objective Did the Town of Coventry (Town) Board (Board) conduct or provide for an … Did the Town of Coventry Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32DiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… New York State Department of Agriculture and Markets’ (Ag & Markets) initiative to reimburse school … the costs for lunch is spent on eligible New York produced and processed food is growing, but it could better meet its … New York school children while supporting our local farms and agricultural economy,” said DiNapoli. “But there’s room …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedOpinion 88-27
… of paid fire department) GENERAL MUNICIPAL LAW, §207-a: A village which has terminated its paid fire department is … disabled fireman who is granted an accidental disability retirement allowance or a retirement for disability incurred … city abolished several lieutenants' positions for economy reasons and the lieutenant was properly demoted to the rank …
https://www.osc.ny.gov/legal-opinions/opinion-88-27State Agencies Bulletin No. 2432.1
… elective salary deferrals, their pretax contributions will stop. If desired, the employee can then elect to have Roth … elective salary deferrals, their pretax contributions will stop. At this time, their Roth contributions will continue … the normal process. Note: Employees are not required to stop their pretax deductions after the pretax limit is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24321-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actComptroller DiNapoli Releases Municipal Audits
… achieving project goals were performed. Town of Grand Island – Information Technology (Erie County) Auditors found … were not provided with IT security awareness training. Mount Sinai Fire District – Financial Condition and Price …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… and failed to use most of the appropriated fund balance for operations. Auditors determined the board did not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… following school district audits have been issued. Mount Pleasant Cottage Union Free School District – Procurement … the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded the 4 percent …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 2082
… calculation of any overtime earned after the date of appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual … calculation of any overtime earned after the date of appointment. Therefore, the agency must insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2082-2021-2022-public-employees-federation-pef-firearms-training-and-safetyState Comptroller DiNapoli Releases Municipal Audits
… financial filing and audit requirements. In addition, for seven consecutive years, an annual update document, which … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible … that the significant revenue and expenditure projections in the proposed budget are reasonable. District officials did implement the recommendations in Comptroller DiNapoli’s July 2020 budget review letter. The …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Alexandria Central School District – Financial Condition Management (Jefferson … similar findings and recommendations. Prattsburgh Central School District – Financial Management (Steuben County and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… downloading applications from application stores. Town of Greenwich – Purchasing (Washington County) Town officials …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… an adequate contract and separate service level agreement for information technology. Brasher Falls Central School … in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1223
… Purpose To inform agencies of the tax related withholding requirements for 2013. Effective … Paychecks dated after January 1, 2013 Social Security Tax The Social Security wage base limit will increase to … 2013. The temporary reduction in Social Security payroll tax rate (4.2%) for employees expires December 31, 2012. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Comptroller DiNapoli Releases School District Audits
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance operations. In addition, the district’s recalculated surplus fund balance …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… ahead of them," DiNapoli said. "My office continues to stop fraudulent refunds from reaching the hands of dishonest … with the state's Department of Taxation and Finance to stop questionable refunds and to ensure timely payment of … DiNapoli's auditors act as a second line of defense to stop inappropriate refunds on high risk returns. The majority …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… to nearly 19 percent in Oswego and Monroe counties. On a regional basis, sales tax collections were down across the board, ranging from a decline of 2 percent in the North Country to a drop of 13.5 percent in the Finger Lakes. …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… as COVID-19 infection rates increase and more restrictions curb economic activity. Federal aid will keep first … 26.4 percent in Cayuga. New York City had a 6.5 percent, or $43 million decline, compared to November 2019. December …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-november