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Opinion 90-63
… Expenditures (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations … library workers); (miscellaneous expenses - holiday party for senior citizens) VOLUNTEERS -- Compensation … for volunteer library workers, but may not sponsor a party for the senior citizens of the sponsor municipality or …
https://www.osc.ny.gov/legal-opinions/opinion-90-63IX.6.D HHS Payment Management System – IX. Federal Grants
… requests, and disbursement reporting activities. It is a full service centralized grants payment and cash management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1169
… may include: SSN not in file (never issued to anyone) Name does not match; Date of Birth and gender code not checked … with the employee’s Social Security Number. OR "Name does not match"; "DOB and gender code not checked" or "Other … If the information reported in the State payroll system does not match the information on the Social Security card, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesTown of Windsor – Capital Project (2025M-52)
… whether they were properly awarded. Additionally, although not required by the Town’s procurement policy (Policy), the … possible and without favoritism. When Town officials do not seek or properly document competition, taxpayers have … funded the Project with $1.5 million in TOV funds and did not have adequate documentation to support how the funds were …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Village of Sherburne – Budgeting (2025M-83)
… from overestimated revenues or underestimated costs that can lead to tax hikes, service cuts or a fiscal crisis. … of fund balance and $219,000 1 in reserve funds that were not needed and that underestimated revenues by a combined … reserve fund levels. Lastly, the budgets for the 2022-23 through 2025-26 fiscal years did not comply with New York …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83More State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… In 2022, New York’s farms paid a total of $6.2 billion in expenses, an increase of $1.9 billion (42.8%) from 2017. In …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… This is especially true in the Finger Lakes where sales of farm products topped $2.3 billion in 2022, leading the state. … It provides a comprehensive breakdown of farming across upstate New York along with Long Island and New York City. … and recreation in 2022 saw the largest increase in farm income, a 78% jump since 2012. The overall decline of …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… Industrial Development Agencies (IDAs) in Niagara , … of the operations of IDAs. To read the Niagara County Industrial Development Agency report, visit: … To read the Tompkins County Industrial Development Agency report, visit: … To read the Wyoming County Industrial Development Agency report, visit: …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightState Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not accurately apply for all applicable transportation aid. As a result, the … did not properly bill tuition for nonresident foster care students enrolled at the district. As a result, as of June … $65,953 in potential state aid for special education and homeless students, including $29,939 of potential aid the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Technology (IT) (Putnam County) District officials did not adequately secure the district’s network user accounts, … fines, fees and surcharges collected between Jan. 1, 2016 through May 31, 2021. In August 2023, the former court clerk … million, and water meter rents revenue of $1.1 million, but auditors were unable to project the amount the village …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … 550 network user accounts that were no longer needed. Of the 550 unneeded accounts, 462 were not used to log into the system in at least six months from the date of the test. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 1157
… regarding changes in the contribution rate based on salary and OT limits will be issued at a later date. There is … and enter 3.00 (will later be a variable percent based on salary). The contribution rate for uniformed court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1157-new-tier-6-benefit-structure-enrollment-following-retirement-systemsState Agencies Bulletin No. 961
… As a first step, OSC has revised the Retirement Plan Table in PayServ for Plan Type “7X” (TRS) to include tier 5 as an option with a Benefit Plan of “TRSBT5” and a contribution rate of 3.5%. Any employee designated as tier 5 … there will be no difference in the calculation of the contribution using this approach. A second step in this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/961-new-tier-5-benefit-structure-new-york-state-teachers-retirement-systemState Comptroller DiNapoli Releases Municipal Audits
… Records and Reports (Greene County) The treasurers did not maintain complete, accurate and timely records and … incorrectly recorded and $91,741 that were recorded twice in the accounting records. As a result, the board’s ability … law. In addition, the supervisor did not file the 2022 through 2024 AFRs with the Comptroller’s Office within 60 …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0Division of Housing and Community Renewal Bulletin No. DH-115
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … in Work Schedule (VRWS) on 09/30/2021 receive the full LLS payment amount based on the employee’s increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-115-october-2021-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2150
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … listing should be submitted on the Correction Sheet. The form may be duplicated if additional copies are needed. Add … in Work Schedule (VRWS) on 09/30/2023 receive the full LLS payment amount based on the employee’s increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2150-october-2023-civil-service-employees-association-csea-longevity-lumpDivision of Housing and Community Renewal Bulletin No. DH-126
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … in Work Schedule (VRWS) on 09/30/2023 receive the full LLS payment amount based on the employee’s increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-126-october-2023-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-118
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary, and the … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … in Work Schedule (VRWS) on 03/31/2022 receive the full LLS payment amount based on the employee’s increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulation