Search
Town of Schaghticoke – Budgeting (2013M-239)
… April 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is governed by an elected five-member Town Board, which … to finance recurring expenditures. The cost of operations is not sustainable based on the current levels of unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Village of Sinclairville – Water Operations (2014M-362)
… October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua … and has a population of approximately 600. The Village is governed by an elected five-member Board of Trustees. For … for to determine if significant unaccounted-for water is occurring. Estimate water consumption for municipal usage, …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Town of Lyndon – Purchasing (2013M-149)
… attach them to the claim for review by the Board prior to payment. Key Recommendations Adopt and annually review a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149City of Fulton – Audit Follow-Up (2021M-184-F)
… report – pdf] [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the City of Fulton’s (City) progress, as of June 2025, in implementing … The purpose of our review was to assess the City of Fultons City progress as of June 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… Lexington and Prattsville in Greene County. The District is governed by an elected five-member Board of Education … affairs. The Superintendent of Schools (Superintendent) is appointed by the Board and is chief executive officer responsible for day-to-day …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… established effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … totaled approximately $1.9 million for the general fund and $1.4 million for the highway fund. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324NYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… to address these issues. Amazon needs to ensure that it is effectively addressing inequality and protecting the … company’s long-term success. The call for racial equity is not going away and neither are Amazon's shareholders. We … to press Amazon to take an independent look at how it is addressing racial justice and equity, just as other major …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonDiNapoli: Tax Cap Below Two Percent
… DiNapoli said. “At the same time the levy growth rate is dropping, both revenues and spending could deviate … that allows municipalities to override it. The cap is just one of many fiscal pressures facing local governments … allowable levy growth factor for the 2021 fiscal year is the first time municipalities with a fiscal year ending on …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentPlainville Fire District – Audit Follow-Up (2021M-31-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Plainville Fire District – Board Oversight (2021M-91), released in October 2021. The audit determined that the Board of Fire … Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fCUNY Bulletin No. CU-161
… code for each employee will determine which group of codes is to be used. The majority of codes for Income Code 18, … and Training, begin with Z. For example, if the employee is an hourly employee and has worked regular hours, RGH, and his Income code is 18, the agency would use Y58. If the income code is 19, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-161-new-earns-codes-employees-non-resident-alien-tax-statusDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… New York State Comptroller Thomas P. DiNapoli. “The MTA is looking to the state and the city to close the remaining … we do know that the public mass transportation system is critical to the state and city economies” DiNapoli said. … improved with the economy, its 2015-2019 capital program is facing a $9.8 billion funding gap. To close this gap, the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… State Comptroller Thomas P. DiNapoli. "Safe drinking water is a basic need and, as we learned in the wake of widespread … and ensure that when contamination of water occurs it is addressed." New York has 9,155 public water systems, … effects with short-term exposure, for which notification is required within 24 hours. For example, the Watertown …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to the DTF … can obtain more information on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to … penalty of perjury, states that the requisite (ST-220-TD) certification has been made to DTF and, to the best of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationState Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… and credit union branches across the State where there is a demonstrated need for banking services. DFS administers … villages of Gilbertsville and Morris. SFCU’s Morris branch is now a designated BDD branch eligible for State deposits. … of Financial Services Kaitlin Asrow said, the BDD program is critical to ensuring underserved communities can access …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… disrepair or insolvency. When a not-for-profit cemetery is abandoned, either due to fiscal issues or simply because … and a Permanent Maintenance Fund, the principal of which is to be held in trust for future maintenance and … requirements. The Division’s monitoring and oversight is a critical means through which the State seeks to ensure …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceState Agencies Bulletin No. 1968
… Purpose The purpose of this bulletin is to provide instructions for processing payroll deductions for … Code. Cards that have been modified must be returned to the employee for completion of a new card. The amount of … requested on the authorization card is the amount to be deducted from each paycheck in the calendar year, not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… across New York aren’t getting the timely data they need to help them prevent suicides, according to an audit released today by State Comptroller Thomas P. … in oversight and data-sharing have left the state unable to measure whether these efforts are reducing suicide deaths, …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateAvailable Pension Payment Options – Special 20- and 25-Year Plans
… payments cease upon your death. After you die (even if it is soon after retiring), no pension payments will be paid to … you with a reduced monthly benefit for your lifetime and is based on your birth date and that of your beneficiary. … amount you were receiving for life. If your beneficiary is your spouse at the time of your death, they will be …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsDiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… equally, no matter how rich or how powerful, and that is why we will continue to take aggressive action against … Public corruption undermines faith in government, and that is why I have made cracking down on public corruption a top … repay the state $110,044 at his sentencing on Oct. 31, and is expected to receive 30 days in jail, five years probation, …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftAvailable Pension Payment Options – State Police Plan
… payments cease upon your death. After you die (even if it is soon after retiring), no pension payments will be paid to … you with a reduced monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. … amount you were receiving for life. If your beneficiary is your spouse, at the time of your death, he or she will be …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-options