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DiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… and State Senator Zellnor Myrie, Chair of the Committee on Elections. The full op-ed is below: Putting the Public Back … For example, in New York City’s last City Council elections, representation of women more than doubled to 61% … voices while setting New York on a path towards more fair elections. Op-Ed Putting the Public Back Into Campaign …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeCollege Readiness (Follow-Up)
… proficiency levels in English (reading and writing) and Math. Being college ready helps students be better prepared … Subsequent to our initial audit, NYCPS added a high school Grade Point Average (GPA) component to its definition of … were not college ready. Our review of the 3rd through 8th grade assessments for these 291 students found that students …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followDiNapoli Releases Report on Tax Check-Off Donations
… tax (PIT) check-off funds are not distributed promptly to charitable causes, even after legislation aimed at speeding up the process was enacted in 2015, according to a report … income tax PIT checkoff funds are not distributed promptly to charitable causes even after legislation aimed at speeding …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsDiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… position has deteriorated, and the cash available to pay operating costs declined from fiscal year (FY) 2020-21 to FY 2022-23, according to an audit released today by New York State Comptroller … financial position has deteriorated and the cash available to pay operating costs declined from fiscal year FY 202021 to …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardCincinnatus Fire Department – Financial Management (2025M-91)
Did Cincinnatus Fire Department Department treasurers and membership ensure that financial activities were properly recorded and supported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91MTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… Authority (MTA) has made substantial progress funding its capital programs and has tried to limit the strain on its operating budget from debt service costs, but potential federal actions … to avoid this outcome, issuing additional debt to address funding risks could pressure its operating budget, requiring …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsDiNapoli: 82 School Districts in Fiscal Stress
… latest round of scoring designated eight school districts in “significant fiscal stress,” 24 in “moderate fiscal stress” and 50 as “susceptible to fiscal … Wyandanch Union Free School District (Suffolk); West Seneca Central School District (Erie); Corinth Central School …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressOpinion 92-56
… 116: A town whose town board is authorized by special act to appoint a town manager "upon such terms and conditions ... … manager. You ask whether the Town of Fallsburg, pursuant to chapter 791 of the laws of 1972, may pay its town manager … indicate that such allowance would be paid without regard to actual mileage traveled. Chapter 791 created the position …
https://www.osc.ny.gov/legal-opinions/opinion-92-56State Agencies Bulletin No. 1098
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and chauffeur services for tax year 2011. Affected Employees Employees with … business use, all miles driven are deemed to be for personal use, and the value must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and chauffeur services for tax year 2012. Affected Employees Employees with … business use, all miles driven are deemed to be for personal use, and the value must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57DiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… York City to generate at least an additional $2.4 billion in operating surplus in city fiscal year (FY) 2022 compared to the Executive Budget released in April. However, better-than-projected fiscal performance … York City to generate at least an additional $24 billion in operating surplus in city fiscal year FY 2022 compared to …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsNext Generation 911 Services
… Objectives To determine if the Division of Homeland Security and … Technology Services (ITS) has controls in place to ensure that data used by 911 systems is adequately secured … To determine if the Division of Homeland Security and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesAddiction Support Services During Emergencies
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) offers adequate … About the Program OASAS’ mission is to improve the lives of New Yorkers by leading a comprehensive system of addiction services for prevention, treatment, and …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesDiNapoli: CDTA Overtime Expenses and Ridership Growing
… 20 percent of the authority’s total employee compensation in the 2015 fiscal year, more than twice the proportion of … regional transit agencies, amid steady ridership growth in recent years, according to a report released today by … and educational institutions,” DiNapoli said. “After a dip in 2010, the authority’s total ridership has been increasing. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingDiNapoli: Financial Viability of OTBs in Jeopardy
… $800,000. The research report released in conjunction with the audit noted the main reason for the decline in OTB … report highlighted that from 2009-2013 the total amount bet on horse racing nationwide fell 11.4 percent, from $12.3 … For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyState Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not monitor employee compliance with the acceptable Internet use policy (AUP) on …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… Center Corp. (ECMCC) paid out approximately $673,000 in improper and questionable bonuses to physicians over a … administer its incentive and bonus programs, resulting in hundreds of thousands of dollars in payments that should not have been paid or for which they …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdf