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General Brown Central School District – Financial Condition (2014M-216)
… period July 1, 2013 through March 31, 2014. Background The General Brown Central School District is located in the Towns … General Brown Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Yorkshire – Financial Management (2021M-109)
… levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not … levels of fund balance or properly plan for equipment replacement. The Board: Consistently overestimated … levels of fund balance and properly planned for equipment replacement …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Lancaster Central School District – Financial Management (2022M-37)
… Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board and … (13 percent). Appropriated, on average, $2.8 million of fund balance that was not used. Did not use reserves in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… The state’s Financial Plan shows a growing structural budget deficit with a cumulative three-year budget gap of $34.3 billion, as forecasted by the Division of … The states Financial Plan shows a growing structural budget deficit with a cumulative threeyear budget gap of $343 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… pickup services to more than 55,000 households and commercial businesses, is governed by an elected five-member … million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to be … using competition. Key Recommendations Adopt a policy to address the level of unrestricted fund balance to be …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… care premiums on behalf of members who resided outside of New York. The audit covered the period from July 2017 through October 2024. About the Program DOH administers New York State’s Medicaid program. Medicaid members must be residents of New York to receive benefits. Individuals enroll in Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingComptroller DiNapoli Releases Municipal Audits
… completed audits of the Alton Fire District , Village of Tivoli , Village of Tuckahoe and the City of Yonkers . “In … audit of the treasurer’s books and records. Village of Tivoli – Procurement (Dutchess County) Village officials did … completed audits of the Alton Fire District Village of Tivoli Village of Tuckahoe and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Village of Waverly – Financial Condition (2014M-137)
… develop and adopt realistic, structurally balanced general fund budgets, since fund balance was used as a recurring revenue source. Key … Recommendation Continue to closely monitor the level of fund balance and ensure that budgets are structurally …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… programs and services that support quality of life in our state, while also ensuring the long-term … of the state’s finances. “With two months left in the state’s fiscal year, tax collections remain relatively … through December. These funds should be used wisely in this shifting economic landscape, and I am pleased the …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… compare the vendor’s pricing with the State contract list prices. Develop a plan for the use of excess amounts in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local governments that operate on a calendar-based fiscal … will be limited to 2% for a third time in four years for local governments with calendar fiscal years," DiNapoli said. "As the economy recovers from the pandemic, local governments have seen some revenues rebound and have …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Other Bulletin No. 9
To provide instructions for processing of the LLS payment for eligible employees in Bargaining Units 96 and 97
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-9-april-2010-suny-construction-fund-longevity-lump-sumDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… most severe impacts from the novel coronavirus, instead of being based on the most recent U.S. Census Bureau … the communities with high infection rates have spent most of their CRF while other communities with low infection rates at the time the aid was given have not. “The formula used by the federal government to distribute the …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Statement of Accrued Payments and Leave Credits (RS6221)
To certify a member’s payments and credits at retirement, NYSLRS employers use form RS6221.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6221.pdfState Agencies Bulletin No. 1975
… location is within the five (5) boroughs of New York City (NYC), effective 12/31/2018, will remain at $15.00. … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective 12/31/2018) will continue. Nassau, … or Westchester County $15.00 * Other (Job location outside NYC, Nassau, Suffolk, or Westchester Counties) $13.20 *The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageComptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… Grand Larceny in the Second Degree in violation of Penal Law § 155.40(1) and two counts of the class “E” felony charge … of Trade and Competition in violation of General Business Law §§ 340 and 341, also known as New York State’s Donnelly …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for departmental cash receipts or implemented procedures to provide guidance for employees when recording transactions to help ensure financial reports are accurate and reliable. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Valley Central School District – Financial Condition (2014M-58)
… students during the 2012-13 fiscal year. Budgeted general fund appropriations for 2012-13 totaled approximately $90 million. Key Findings Fund balance has declined as a result of planned operating deficits and appropriation of fund balance to finance the planned deficits. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58