Search
DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… to spend the gift cards they received this holiday season in a timely fashion. If not, the money could eventually get turned over to the Office of Unclaimed Funds. In the last seven years, the amount returned to DiNapoli’s office in unused gift cards has risen sharply from $5.8 million in …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsRipley Central School District – Financial Management (2021M-23)
… not develop and adopt a comprehensive written multiyear financial plan and did not adhere to the fund balance policy. … Develop and adopt a comprehensive written multiyear financial plan and adhere to the fund balance policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Town of Randolph – Justice Court Operations (2021M-76)
… deposited, disbursed and reported all fines and fees in a timely manner. Key Findings The Justice accurately … recorded, deposited, disbursed and reported fines and fees in a timely manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or that all disposed of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Milford Central School District – Fund Balance Management (2022M-94)
… the projected unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund balance exceeded … The Board and District officials did not develop and adopt a written multiyear financial plan or fund balance policy. … with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94State Police Bulletin No. SP-230
… dues increase for employees represented by NYSPIA, in Bargaining Unit 62. Affected Employees Employees represented by NYSPIA, in Bargaining Unit 62 are affected. Effective Dates Effective in paychecks dated June 8, 2022. OSC Actions At the request … dues increase for employees represented by NYSPIA in Bargaining Unit 62 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseTown of Morris – Justice Court Operations (2021M-66)
… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Key Findings The Justice … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … deposited disbursed recorded and reported fines and fees in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Town of Ithaca – Justice Court Operations (2021M-13)
… complete report - pdf ] Audit Objective Determine whether the Town of Ithaca (Town) Justices collected, deposited, disbursed, … and fees in an accurate and timely manner. Audit Results The Justices collected, deposited, disbursed, recorded and … Determine whether the Town of Ithaca Town Justices collected deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Marion Central School District – Procurement (2022M-3)
… School District (District) officials procured goods and services in accordance with the procurement policies and … economical manner. Key Recommendations Ensure goods and services are competitively procured, when required. Establish … School District District officials procured goods and services in accordance with the procurement policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Town of Patterson – Justice Court Operations (2020M-63)
… on monthly and annual DMV reports to ensure their status is accurate in the Court’s and DMV’s records. Town officials …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Unified Court System Bulletin No. UCS-281
… Background Judges who are paid using the LEG Pay Basis Code are affected. Pursuant to Article 7-B, Section 220 of … the State Comptroller, the total regular earnings received by Judges and Justices of the Unified Court System each … statutory salary, whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-courtNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) … in out-of-district programs were accurately calculated and properly supported. Key Findings Tuition billings for District students enrolled in out-of-district programs …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73DiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… New York still lags behind other states when it comes to its rainy day reserves, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The time to prepare for serious fiscal problems is before they … New York still lags behind other states when it comes to its rainy day reserves …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesTown of Ripley – Town Clerk Collections (2024M-139)
… and record timely in the cash receipts journal 248 non-property tax collections totaling approximately $34,000. … the form of payment (cash or check) for 503 non-real property tax fee collections totaling approximately $65,000. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Accrued Payments and Leave Credits – When Employees Retire
… pages for each instance. For employees who filed for a service retirement benefit on or after January 21, 2026, … to employee’s Accrued Payments and Leave Credits page. What You Need to Do Complete all fields—do not leave any … row that populates in the table, verify the information is correct and make adjustments if needed. When making …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsOpinion 91-35
… -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE PROTECTION -- Police Chief (amount of salary increase pursuant to General … Whether the chief of police of the village police department may receive an increase in salary equal to …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Review of Advance Contract Payments
… Purpose The objective of our examination was to determine whether the New York … advanced funds in accordance with the terms and conditions of the contracts. Background Our office examined certain … or agreements (contracts) by SED during the period of July 2012 through July 2018. We selected 13 contracts …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… devastating economic effects of the pandemic and the long road back to normal. Today, in releasing its preliminary 2022 budget, the city … devastating economic effects of the pandemic and the long road back to normal Today in releasing its preliminary 2022 budget the city took …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… This chapter contains the policies followed by the Office of the State Comptroller (the Comptroller) for preparing the … The Statewide Financial System (SFS) provides most of the central State Government financial data needed for … Office of the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: [email protected] Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewCreating Healthy Schools and Communities Program
… Inc. (Capital Roots); Onondaga County Health Department; Cornell Cooperative Extension of Sullivan County; and The …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programFormer Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… DiNapoli, Geoffrey S. Berman, the United States Attorney for the Southern District of New York, William F. Sweeney … a unit of the Port Chester Volunteer Fire Department, for embezzlement of more than $38,000 from Putnam Engine and … P. DiNapoli said: "Former treasurer Robert Gerardi fell for an online scam and stole nearly $40,000 to pay for it, …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-more