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State Comptroller DiNapoli Releases Municipal & School Audits
… monitoring efforts over job performance, sales and use tax exemptions, mortgage recording tax exemptions and capital investments. DCIDA officials did … and retention goals or track cumulative sales and use tax exemptions. Officials did not obtain affidavits or other …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsReporting Regulations 315.2 & 315.3
… term employee shall mean an individual performing services for the employer for which the employer has the right to control the means and … as to the means and methods of accomplishing the result. For purposes of this Part, when making a determination as to … The definitions and guidelines of Regulations 3152 and 3153 for NYSLRS employers …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153DiNapoli Audit Finds Gaps in NYC School Safety Planning
… requirements for shootings and emergency situations in New York City’s schools need to be more strictly enforced … Comptroller Thomas P. DiNapoli. Auditors found DOE was lax in requiring that safety plans were filed on time by schools … other issues. “The state Safe Schools Against Violence in Education Act aims to keep school children and teachers as …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningColesville-Windsor Fire District – Board Oversight (2025M-74)
… the audit period back to January 1, 2019 and forward to November 12, 2025 to review the status of Annual Financial Report (AFR) …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74DiNapoli Releases Subway Ridership Dashboard
… are the city’s lifeblood. Their smooth, reliable operation is vital to the metropolitan area’s economy. As this … . “We firmly oppose any MTA service cuts, but it is especially important that subway and bus service be … helpful tool illustrates how central the subway is to this city and why it’s so crucial to invest in …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… A new report by New York State Comptroller Thomas P. DiNapoli shows the … financial information from nine separate regions outside New York City. “School districts must navigate a complex set … A new report by New York State Comptroller Thomas P DiNapoli shows the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityState Comptroller DiNapoli Releases Municipal Audits
… signing district checks and maintaining the accounting records. The board also did not audit district claims prior … to payment and conduct an annual audit of the treasurer’s records. In addition, the board did not ensure the treasurer … Theresa Fire District – Board Oversight and Financial Management (Jefferson County) The board did not provide …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… a sample of 150 cases opened between April 1, 2016, and Nov. 29, 2019. For 69 of the 150 cases, investigators did not …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York State Comptroller Thomas … New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high or …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsState Comptroller DiNapoli Releases Audits
… operating policies and procedures; improve how information is recorded in the Equine Breakdown, Death, Injury and … identified in the initial report, and additional action is still needed. Department of Health, Medicaid Program: … With the Reimbursable Cost Manual (2019-S-25) Parsons is an SED-approved special education provider located in …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… regional offices are not consistently conducting on-site reviews of local health departments that carry out the state’s lead prevention program. This is a serious issue and the department needs to make sure all … lead-poisoned children get the services they need.” DOH is responsible for administering the Lead Poisoning …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programTown of Hornellsville – Financial Management (2025M-102)
… Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference … amount of unrestricted fund balance within operating funds is an important financial consideration for town officials because it is available for appropriation to reduce taxes, fund one-time …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases School District Audits
… without public written disclosure of his interest in the contract with the district. New Lebanon Central School District – Network User Accounts (Columbia County) Officials did not establish adequate controls over the district’s network user accounts to protect against unauthorized use, …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1108
… by -.04198. Earnings Code Description ALR Also Receives CON Contract Pay Regular Earnings FEE Fee FRC Fee – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1108-2011-2012-deficit-reduction-plan-employees-designated-management-orState Agencies Bulletin No. 1142
… multiply the result by -.01847. Earnings Code Description CON Contract Pay Regular Earnings FEE Fee FRC Fee – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1142-2012-2013-deficit-reduction-plan-employees-represented-public-employeesState Agencies Bulletin No. 1143
… Purpose To inform agencies of new earnings codes and procedures for processing the 2012-2013 CSEA … and pay period end date for each pay type. New Earnings Codes OSC has created new earnings codes to process the CSEA Deficit Reduction Plan. Additional … To inform agencies of new earnings codes and procedures for processing the 20122013 CSEA Deficit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1143-2012-2013-deficit-reduction-plan-employees-represented-civil-serviceState Agencies Bulletin No. 1144
… Contract Earning ALR Also Receives BAL Balance of Contract CON Contract Pay Regular Earnings FEE Fee FRC Fee – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1144-2012-2013-deficit-reduction-plan-employees-designated-management-orState Agencies Bulletin No. 1083
… Purpose To inform agencies of new earnings codes and procedures for processing the 2011-2012 CSEA … and pay period end date for each pay type. New Earnings Codes OSC has created new earnings codes to process the deficit reduction. Additional Pay … To inform agencies of new earnings codes and procedures for processing the 20112012 CSEA Deficit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-serviceDiNapoli 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 released today by State Comptroller Thomas P. … York state's first PIT check-off program, Return a Gift to Wildlife, was created in 1982 to provide funds for fish …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsUnified Court System Bulletin No. UCS-88
… Purpose To notify agencies of two new Increment Codes to be reported for tracking employees eligible for a future … To notify agencies of two new Increment Codes to be reported for tracking employees eligible for a future …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-law