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Village of Windsor - Water Operations (2019M-210)
… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not … whether Village officials accurately billed customers for water usage and reconciled water produced to water billed …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210NY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… of the New York State Common Retirement Fund (Fund), today called on Facebook, Twitter and Alphabet to publicly … Natasha Lamb, managing partner, Arjuna Capital. DiNapoli today also announced that the Fund would be voting against … trustee of the New York State Common Retirement Fund Fund today called on Facebook Twitter and Alphabet to publicly …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… As of January 21, 2026, NYSLRS is no longer mailing a Retirement Notice letter to employers when we receive an employee’s application for retirement. You will instead receive employee retirement … When NYSLRS receives a retirement application we notify their employer To receive …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsOpinion 88-21
… or recreation purposes including the acquisition of land ." (emphasis added) The intent of this provision, which … in the trust fund be used only to acquire additional park land or to construct, rehabilitate or expand existing park or … of a building as well as the acquisition of park land. Although we were unable to locate a court decision …
https://www.osc.ny.gov/legal-opinions/opinion-88-21City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… audit report City of Mount Vernon – Financial Reporting and Oversight (2020M-96), released in September 2020. The audit determined that: The City Council (Council) and officials did not have adequate financial information for the effective management of operations and, as a result, the City lost its credit rating. The City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fTown of Jay – Records and Reports (2023M-22)
… - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … Determine whether the Town of Jay Town Supervisor maintained complete accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Drug Management and Disposal
… abuse and addiction. Both conditions factor into the need for safe drug disposal practices. Drug disposal options for the public include permanent collection boxes, where … to securely mail unwanted drugs to a drug disposal site for destruction. Key Findings We found that the Department …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… of Health (Department) made Medicaid mainstream managed care premium payments on behalf of individuals who had … funded program that provides a wide range of health care services to those who are economically disadvantaged and/or have special health care needs. The Department administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… City increased its expectations for its surplus in fiscal year (FY) 2025 to $2.34 billion, largely as a result of … seekers, which will help balance its $116.9 billion FY 2026 budget, according to a report released today by State … its finances and close a budget gap for the coming fiscal year,” DiNapoli said. “However, given recent uncertainty …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeOversight of Career and Technical Education Programs in New York State Schools
… CTE prepares students to succeed in future careers by introducing them to workplace competencies and providing …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsOpinion 2003-6
… must be set to reflect this distinction. October 14, 2003 Vincent J. Rossi, Jr., Esq., Town Attorney Town of New …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6State Agencies Bulletin No. 2143
… Statewide Financial System chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget … taxable income and will be included in the employee’s taxable gross subject to all employment and income taxes. The payment will be reported on the employee’s Form W-2 in Box 14 using code UTA (Uniform/Tool Allowance). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentState Agencies Bulletin No. 2244
… Statewide Financial System chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget … taxable income and will be included in the employee’s taxable gross subject to all employment and income taxes. The payment will be reported on the employee’s Form W-2 in Box 14 using code UTA (Uniform/Tool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-paymentTown of Seward – Financial Management (2016M-353)
… budgets that consistently overestimated expenditures and underestimated revenues. Key Recommendation Expand the … to cover reasonable amounts to maintain in each fund and how to manage annual operating surpluses. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353DiNapoli Releases Report on FY 2027 Proposed Executive Budget
… P. DiNapoli’s report examining the proposed State Fiscal Year (SFY) 2027 Executive Budget warns the trajectory of projected state … net. “The Executive Budget for the upcoming state fiscal year comes at a time of unusual fiscal uncertainty, caused … Report examining the proposed State Fiscal Year SFY 2027 Executive Budget warns the trajectory of …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budgetManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Objective To assess the extent of implementation of the 11 recommendations included in our initial audit report, Management and Maintenance of … To assess the extent of implementation of the 11 recommendations included in our initial audit report Management and Maintenance of …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followDiNapoli Releases Executive Budget Report
… Governor and the Legislature, legal settlements and robust tax revenues this year,” DiNapoli said. “Yet structural … on campaign contributions. Fiscal Position Growth in tax collections and lower-than-anticipated spending through … The Division of the Budget (DOB) projects that growth in tax receipts will slow from 5.7 percent this fiscal year to …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportTidal Basin Government Consulting, LLC
The objective of our examination was to determine whether payments the Division of Homeland Security and Emergency Services made to Tidal Basin Government Consulting LLC were appropriate pursuant to the terms of the contract
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcDiNapoli: MTA Budget Outlook Improves
… Additional funding would be needed to finish the East Side Access project and to begin new expansion projects, such as the next phase of the Second Avenue Subway. In an effort to reduce the impact of borrowing …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesOpinion 2006-2
… be expended is funded by private contribution) TOWN LAW §§202-d, 209-h: A town must follow the procedures set forth in … annually computed by the State Comptroller (Town Law §§194[6], 202-d[1], 209-f[1], 209-h[1]). The State Comptroller … to towns of the average cost thresholds (Town Law §§194[6], 209-f[1]). The State Comptroller’s approval may be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2