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Selected Aspects of Bus Procurement
… to determine whether it procures buses in a manner which results in the best value for the lowest cost. The audit … to determine whether it procures buses in a manner that results in the best value for the lowest cost …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementDiNapoli: Tax Cap Remains Below One Percent in 2017
… towns, fire districts, 44 cities and 10 villages. "In what is becoming the norm, New York’s local governments … cap, which first applied to local governments beginning in 2012, limits tax levy increases to the lesser of the rate … the tax cap. The 2017 fiscal year is the fourth year in a row that local governments have had their levy growth …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017Opinion 91-28
… for municipal purposes or for the payment of refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 means that operating revenues in … moneys may be transferred from the water fund pursuant to that statute and used for any lawful village purpose (see …
https://www.osc.ny.gov/legal-opinions/opinion-91-28State Comptroller DiNapoli Releases Municipal & School Audits
… of purchases include: $134,742 from a home improvement store; $25,140 from an online retailer; and $23,242 for …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… they will seek an override of the tax cap. Last year, 3.5 percent, indicated plans to override the tax cap. Property …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capState Agencies Bulletin No. 2374
… Agencies should verify the employee’s mailing address is up to date. Note: If the employee has direct deposit, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2374-october-2025-civil-service-employees-association-csea-longevity-lumpDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… The New York Daily News published an op-ed from New York State Comptroller Thomas P. DiNapoli today warning New York City’s leaders to safeguard the city’s finances against the challenges that lie ahead. … The New York Daily News published an oped from New York State …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadState Comptroller DiNapoli Releases Municipal & School Audits
… to determine if using these vendors was in the district’s best interest. Onondaga Cortland Madison Board of Cooperative …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… Train delays have increased as the subway system’s on-time performance has steadily deteriorated and the Metropolitan Transportation Authority (MTA) should do more to fix the underlying causes, many of which are controllable, according to an audit released today by New …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
Chapter 1 of the Laws of 2012 which amends State Finance Law by adding a new Section 165A and Chapter 106 of the Laws of 2012 which amends the Public Authorities Law by adding a new Section 2879c are collectively known as the Iran Divestment Act of 2012
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Opinion 2002-12
… under the supervision of a single superintendent of public works. All officers and employees performing services for the … would be supervised by a single superintendent of public works. All officers and employees providing services …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12DiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Sales tax revenue for local governments in July fell 8.2 percent compared to the same period last … Thomas P. DiNapoli. Collections for counties and cities in July totaled $1.3 billion, or $116 million less than in July 2019. Although revenue is still down compared to July …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyVillage of Red Hook – Information Technology (2020M-89)
… were adequately secured and protected against unauthorized use, access and loss. Key Findings Officials did not … and protect the Village’s IT systems against unauthorized use, access and loss. The Board did not adopt required or … because they did not routinely monitor employee Internet use. The Village did not define the IT consultant’s …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-892020 Financial Condition Report – 2020 Financial Condition Report
… The 2019-20 fiscal year brought the convergence of two dramatically different periods to New York State. The … fiscal year then brought the loss of more than 1.9 million jobs in New York, with more widespread economic uncertainty … fiscal and human impacts of the pandemic. As always, we need to think not only about the immediate challenges, …
https://www.osc.ny.gov/reports/finance/2020-fcrXIV.13.B Error Identification and Resolution – XIV. Special Procedures
… is paid. Pursuant to Section 179-h of the State Finance Law, interest charges should be charged to the same … for these entries to be posted immediately because a payment has gone to the vendor for the interest but no appropriation has been charged. Prompt payment interest errors typically result from: Lack of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionTown of Hornellsville – Financial Management (2025M-102)
… balance, which represents the difference between revenues and expenditures accumulated over time. Maintaining a … financial policies, such as those for fund balance. As of December 31, 2024, the Town’s fund balances totaled … The Board also did not adopt a written fund balance policy until February 11, 2025 (after our audit notification) …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Springs Union Free School District - Payroll (2018M-222)
… leave to which they were entitled. Key Findings Two teacher assistants were not paid in accordance with their …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222State Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – State Aid Although officials properly claimed state aid totaling … (LOSAP) (Dutchess County) The board did not effectively monitor all aspects of the district’s LOSAP. Specifically, … outlets. District officials did not report any laboratory test results for the testing cycle to their local health …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1690
… The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018