Search
City of Yonkers – Budget Review (B20-6-4)
… report - pdf] Purpose of Budget Review Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are reasonable. Background The … Determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4DiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… for its suppliers. 2010 - The Common Retirement Fund, in concert with other signatories of the United Nations …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightState Comptroller DiNapoli Releases Audits
… The Port Authority follows an Administrative Instruction (AI) that governs the disposition of real property, but the AI is obsolete, having been last updated in October 1990. … Department (SED): East River Child Development Center, Compliance with the Reimbursable Cost Manual (2016-S-3) For …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… funds to the central treasurer in a timely manner. Student treasurers did not always maintain cash receipt and …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-854
… in Maintenance Worker titles are affected. Background: A Consent Determination was entered and filed on 04/18/2024 … Local 237, International Brotherhood of Teamsters. The Consent Determination provides for a 2026 rate increase for … employee’s taxable gross and reported on the employee’s Form W-2. Undeliverable Checks When a valid payroll check is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-854-cuny-2026-rate-increases-maintenance-worker-titlesState Agencies Bulletin No. 2094
… of this bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is necessary to remain compliant with NACHA … of this bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseTown of Wethersfield – Capital Project (2025M-46)
… a new Department building, including a road salt storage shed (salt shed). From January 1, 2020 through March 5, 2025, the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46City of Newburgh – Budget Review (B24-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Riverhead Central School District – Financial Operations (2025M-64)
… receive complete and accurate financial information in a timely manner to enable them to monitor financial … Area The Board and District officials are responsible for developing policies and procedures to ensure the Board … $12.3 million we reviewed were approved by the Board. When the Board is not provided with sufficient information, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … claims were supported and for valid and legal purposes. In addition, the lack of a claims audit increased the risk … one Board member. 13 claims totaling $27,162 were paid in advance of audit and approval prior to the monthly Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135City of Mechanicville – Separation Payments (2025M-59)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials ensure that … Audit Summary During the audit period, City officials did not ensure the accuracy of separation payments. As a … which may have resulted in overpayments. City officials did not have adequate policies or written procedures in place …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59State Comptroller DiNapoli Releases Municipal Audits
… – Revolving Loan Fund Program (2022M-36) The board did not properly manage and monitor the revolving loan fund … the board cannot ensure the loan proceeds were used to further the corporation’s mission. Revolving loan fund … loan recipients to verify job creation/retention goals but did not enforce these goals if not achieved. No practices …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of … and economical manner. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… allowing a third-party vendor direct access to the town’s bank account that, at times, had more than $500,000 on … not have job creation or retention enforcement mechanisms. Business job creation and retention numbers were not verified. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Trouble Ahead for Local Governments and Schools
… The COVID-19 pandemic has negatively affected many local governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … taxes are one of the most important sources of revenue for many of New York’s local governments and are directly …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsOther Bulletin No. 53
… higher grade or will receive a percentage increase in base pay determined as indicated below, whichever results in a … that is subject to Section 130 and Section 131.2a of Civil Service Law. Agency Actions - Procedure for Calculating … transactions effective within the above referenced pay periods where the effective date is prior to 04/01/2020. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… home care services for New Yorkers without the required verification that the services took place, according to a new audit from State Comptroller Thomas … funds.” New York state implemented an electronic visit verification program to confirm the delivery of Medicaid …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… State Fiscal year (SFY) 2025 to help counties implement the provisions of the “Raise the Age” (RTA) law enacted in 2017, with $658.8 million … State Fiscal year SFY 2025 to help counties implement the provisions of the Raise the Age RTA law enacted in 2017 with $6588 million …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawOpinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22