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Comptroller DiNapoli Releases School Audits
… Central School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union … whether existing balances are appropriate and necessary. Pearl River Union Free School District – Competitive … Central School District Lyons Central School District Pearl River Union Free School District and the Valhalla Union …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… time records. District officials do not ensure that access rights to the payroll and human resource modules within the computerized accounting … to update and edit employee leave time in the payroll and human resource modules. Review the conflicts of interest …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… spend and register the gift cards they receive during the holidays to avoid losing track of their money. After five … spend and register the gift cards they receive during the holidays to avoid losing track of their money …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsState Agencies Bulletin No. 969
… positions. The program offered a $20,000 incentive payment. Employees participating in the program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/969-executive-voluntary-severance-program-payments-second-installmentState Agencies Bulletin No. 974
… Contribution Rate of Employer Contribution T6SNYB 0% 12% up to $16,500 15% over $16,500 T7SNYB 0% 11% for 7 years 13% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… http://www.osc.state.ny.us/legislation/2013-14/oscb35.htm The proposal is part of the Comptroller’s fiscal stress …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingLocal Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 89-43
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from … an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office of …
https://www.osc.ny.gov/legal-opinions/opinion-89-43State Agencies Bulletin No. 1180
… To inform agencies that Position Pools and/or Cost Centers in PayServ may require updates for lapsing Affected Employees … to contact to their Appropriation Section Representative in OSC’s Bureau of Accounting Operations to have this information corrected in SFS. See Accounting Bulletin (A-636). If the cost center …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-eventsOpinion 95-21
… on its own motion, and must, upon the filing of a proper petition, initiate a proceeding to consolidate two or more … or whether such a proceeding may be initiated only upon petition. Town Law, §206 authorizes towns to consolidate two … 20 days after the date of filing with the town clerk of a petition ... shall , adopt a resolution calling a public …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Opinion 91-50
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of retained percentages held by the State Comptroller or by a political subdivision. This is in reply to your … Law. Section 139(3) permits a contractor to withdraw all or any part of amounts retained by the State from payments …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Acting Essex County District Attorney Michael P. Langey, and New York State Police Superintendent Steven G. James … DiNapoli . “My thanks to Acting District Attorney Langey and the State Police for their continued partnership in … the Town of Moriah Ambulance Squad by disregarding the law and allegedly stealing funds he was not entitled to. We will …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kVillage of Catskill – Financial Condition (2014M-134)
… June 1, 2012 through December 19, 2013. Background The Village of Catskill is located in the Town of Catskill in … responsible for the general management and control of the Village’s finances and operations. For the fiscal year ending May 31, 2013, the Village reported expenditures of $4.2 million in its general …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… office of claims auditor. Education Law Section 1950(4)(k) County Board of Supervisors or Legislators. County Law Section 369 Office of county comptroller or county auditor. County Law Sections …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesCity of Saratoga Springs – Financial Condition (2012M-201)
… routinely relied on increasing amounts of inter-fund loans from the general fund to finance operations in the … funds. The combined balance of outstanding inter-fund loans from the general fund to the water and sewer funds has … condition. Establish a plan to repay the inter-fund loans between the general, water and sewer funds. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims … The following actions and remedies may be available to the body or official responsible for auditing claims: If … approved the claim. The official should contact the vendor to request a more detailed claim and to educate the vendor on …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsFocus on Identity Theft
… You probably know or have heard about someone whose personal … only the credit and bank cards you need. Avoid giving out personal information on the phone, email or social media. … URL beginning with “https” (rather than “http”) and a lock icon near browser location field. Don’t click on links …
https://www.osc.ny.gov/reports/focus-identity-theftState Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on state budget negotiations. “The Governor and Legislature are … New York State Comptroller Thomas P DiNapoli issued the following …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… financial information for the effective management and fiscal oversight of city operations because officials failed to file annual financial reports, provide interim financial reports and issue audited statements. In addition, they did not have … financial information for the effective management and fiscal oversight of city operations because officials …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive … process by monitoring the use of his signature stamp and the work performed by individuals who performed … the Executive Director’s monitors the use of his signature stamp. Segregate incompatible financial duties so that no one …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252