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Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… The Town's budgeted expenditures for the 2013 fiscal year are approximately $1.3 million. Key Findings The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Cassadaga Valley Central School District – Financial Condition (2013M-249)
… fund budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings District officials consistently … Review all reserves and determine if the amounts reserved are necessary, reasonable, and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… the Treasurer by recording all financial activities in the Department’s financial software and preparing … did not enforce the limited financial provisions outlined in the Department’s rules and standard operating guidelines … and written purchasing policy related to disbursements. In addition, the Board did not adopt other financial policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… operations. The Company contracts with a managed service provider to provide IT support and services to the School. … The Regional Superintendent, IT Director, managed service provider, Directors of Operations and special project … The Regional Superintendent, IT Director, managed service provider, Directors of Operations and special project …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… John T. McDonald III. “My office holds over $19 billion in unclaimed funds, and we want to make sure that every New …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyOpinion 91-10
… means ad valorem assessments (see Sperry Rand v Town of North Hempstead , 53 Misc 2d 970, 280 NYS2d 600, affd 29 AD2d … 290 NYS2d 864, affd 23 NY2d 666, 295 NYS2d 490; 11 Opns St Comp, 1955, p 744; Real Property Tax Law, §102[14]). … on the establishment of district corporations; 1986 Opns St Comp No. 86-43, p 71; 1979 Opns St Comp No. 79-621, p …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Orleans County – Department of Social Services (2012M-222)
Orleans County Department of Social Services 2012M222
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Binghamton – City Operations (2015M-280)
… 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has … City of Binghamton City Operations 2015M280 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280State Agencies Bulletin No. 278
… being used for employees who are grade 28 or higher, a DOB waiver is still needed. Any other overtime worked under the normal waiver process must be reported using normal payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… and encouraging employers to practice inclusive hiring can help improve employment outcomes for people with a … and a tighter labor market that encouraged more inclusive hiring. State Policy Efforts New York State has taken several … the workforce and encourages businesses to adopt inclusive hiring practices. The initial goals of Employment First in …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… balance, revenues, and expenditures for each fund. The State’s financial statements will only be as accurate as the … contained in appropriation bill copy which is governed by State Finance Law §24, subdivision 1. Although appropriations … and prohibits lump sum appropriations for non-Federal State Operations, Medicaid, Temporary Assistance for Needy …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… Department of Environmental Conservation’s (DEC) mission to address the urgent threat of climate change and other pressing issues, but spending to support the agency’s operations declined by 10 percent, according to a report released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growNewspapers Available for Notice of Unclaimed Funds Publications
… Reporters list of newspapers available for notice of unclaimed funds publications …
https://www.osc.ny.gov/unclaimed-funds/reporters/newspapers-available-notice-unclaimed-funds-publicationsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. County of Putnam – Recreation and Golf Course Collections The … deposited or remitted. For the 2023 fiscal year, 30% of the golf course deposits reviewed were inaccurate. The … not perform a proper audit of claims. As a result, there is an increased risk that goods and services may not have …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 95-11
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Police Bulletin No. SP-237
… types: Deduction Code 561: NYSPBA Critical Illness Ins Deduction Code 562: NYSPBA Accident Insurance Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545DiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… DiNapoli. "State and local governments must remain focused on addressing the challenges of aging infrastructure through … and their ecosystem. Contaminants can make a river, stream, lake or shoreline unfit for swimming or fishing, and … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeOpinion 89-33
… audit, liability could conceivably rest not only with the certifying official, but also with the village treasurer who … Corporation, §12.217). We would, however, stress that the certifying officer must have a proper basis for making his or …
https://www.osc.ny.gov/legal-opinions/opinion-89-33DiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… in two private forest conservation programs receiving property tax exemptions of up to 80% for which they may be … Comptroller Thomas P. DiNapoli. “New York state offers a property tax break for landowners who commit to protect their … are achieving their goal to improve private forest management. The tax benefits received are worth hundreds of …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-properties