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State Comptroller DiNapoli Releases Municipal & School Audits
… consistently use a competitive process. Of the sample of 35 purchases totaling $2.26 million reviewed, auditors … ensure district assets are appropriately safeguarded. South Orangetown Central School District – Audit Follow-Up (Rockland County) The review assessed the South Orangetown Central School District’s progress in …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Rural Counties Face Shortage of Health Professionals
… no pediatricians or OBGYN doctors at all. The shortage of mental health practitioners in New York’s rural counties … “Having access to health care is an essential quality of life issue and helps people live healthier lives,” … future demand will not only positively impact the health of people living in less populated areas of New York, but …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsDiNapoli Releases February State Cash Report
… New York state is on target to reach year-end revenue projections with … revenues and spending. The cash report focuses primarily on the General Fund and All Governmental Funds. The General … and other fiscal issues. These are easily accessible on his transparency website called Open Book New York ( …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… Comptroller Thomas P. DiNapoli today announced the arrest of Jennifer Colucci, 41, of Hopewell Junction, N.Y., for allegedly stealing more than $88,000 in tax funds collected for the use of the town of Beekman and its schools. The arrest was the … Comptroller Thomas P DiNapoli today announced the arrest of Jennifer Colucci 41 of Hopewell Junction NY for allegedly …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherCity of Yonkers – Budget Review (B23-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B22-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' financial condition in the current and future … New York Office of the State Comptroller City of Yonkers Budget Review B2266 …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Florida – Town Clerk Operations (2012M-215)
… was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of … monitoring of the Clerk’s activities. Ensure collections are physically secured in a locked vault or other locked …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215City of Yonkers – Budget Review (B25-6-6)
… Replace nonrecurring revenue, such as fund balance, in the 2026-27 budget. Pay tax certiorari claims from annual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsDepartment of Transportation Bulletin No. DOT-37
… provide agency instructions for processing the 2020 Shift Lump Sum Payment. Affected Employees CSEA Operational Service … 6:00 a.m. on a regularly scheduled basis, shall receive a lump sum payment of $400. Employees eligible for the 2020 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonState Agencies Bulletin No. 1404
… with information regarding OSC’s processing of refunds of taxes withheld while employees were on paid workers’ … exempt from federal income, Social Security and Medicare taxes. Workers’ compensation-related benefits are also exempt from New York State and local income taxes, if applicable. Also, under IRS regulations, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationOpinion 91-16
… is entitled for publishing legal advertisements "[e]xcept where otherwise prescribed by law." Public Officers … the space occupied by display advertisements (see, e.g., Gamrin v Palisades Newspapers, Inc ., 284 A2d 355, 357 … in our opinion, constitute display advertising (1979 Opns St Comp No. 79-803, unreported). Therefore, it is our opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Massena Central School District – Financial Condition (2016M-21)
… schools with approximately 2,800 students, is governed by an elected nine-member Board of Education. The 2015-16 … overfunded the employee benefits accrued liability reserve by about $7.1 million and the tax certiorari reserve by about $1.5 million as of June 30, 2015. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of District financial operations for the period January 1, … Town of Champion Great Bend Fire District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… water fund budgeted appropriations for the 2017-18 fiscal year totaled $837,800 and $418,500, respectively. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Village of East Hampton – Information Technology (2015M-187)
… population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187State Agencies Bulletin No. 1685
… in the annual cash out. The payment is calculated at the straight time rate based on the employee’s salary on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1685-2018-csea-and-pef-over40-comp-time-ii-cash-outState Comptroller DiNapoli Announces Municipal Audits
… have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) Local governments and … received the lowest prices for electricity and natural gas. Five of seven entities reviewed (city of Albany; … funds were used for legitimate expenditures. Town of Hyde Park – Payroll and Time Records (Dutchess County) Controls …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsDivision of Housing and Community Renewal Bulletin No. DH-77
… Over40 Comp Time II Cash Out. Affected Employees Employees in the following bargaining units who have opted to … Regulations Services (RRSU) BU67 Background Pursuant to a side letter contained in the 2011-2016 Agreements between … Earnings Code D40. Earnings Begin Date: 11/18/15 or last day the employee is Active Earnings End Date: Same as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-77-2015-csea-pef-and-rrsu-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1962
… Purpose The purpose of this bulletin is to provide agency instructions for … Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria are affected. Background Article 39 of the 2016-2021 DMNA Agreement between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-and