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Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… over Town finances and Highway Department payroll for the pe …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324DiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… if a patient is transferred to another facility, is evacuated, or leaves to go home. The eFINDS system was … Sandy because of the number of patients who had to be evacuated. However, the audit determined 35 of 287 programs …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… depleted the New York State Unemployment Insurance (UI) Trust Fund, resulting in the state borrowing from the federal government to pay claims. State UI tax rates have already risen to the highest level … or federal government takes significant action, federal UI tax rates on employers will also increase in 2022 and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentOrange County Community College – Information Technology and Financial Activities (2017M-111)
… or the financial software application. The servers and server rooms were not adequately protected, backups were not … policies and the financial software application. Improve server rooms’ physical security by installing fire …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain these … Follow-up on overpayments made to the office supply store and seek reimbursement if applicable. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Comptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… New York’s Industrial Development Agencies (IDAs) reported providing $751 million in net tax exemptions for local economic development efforts in 2017, up more than 5 percent from … New Yorks Industrial Development Agencies IDAs reported providing $751 million in …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… share of residents who identified as either Hispanic or Asian increased significantly. The Pandemic’s Heavy Impact … Economic Snapshot Findings From 2010-2020, the Rockaways’ Asian population increased nearly 40% (by 1,004 residents) …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… School District, pleaded guilty today at the federal courthouse in Central Islip to access device fraud in … School District pleaded guilty today at the federal courthouse in Central Islip to access device fraud in …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudUnified Court System Bulletin No. UCS-137
… Purpose To explain OSC’s automatic processing of increases to Judicial Longevity Payments paid in April … 13L, paychecks dated 10/15/08 Background Chapter 276 of the Laws of 2008, which implements agreements between the State and … To explain OSCs automatic processing of increases to Judicial Longevity Payments paid in April 2008 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentDiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows substantially smaller out-year gaps … Since then, the city has increased its revenue forecast by more than $1.1 billion for FY 2015 through 2018, … permitted the city to reduce the out-year gaps by an average of 36 percent to $1.8 billion in FY 2016, $1.2 …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingOpinion 92-21
… any substantial service is performed in criminal cases (Hon. Frank C. Moore, Memorandum to the Gov. Thomas E. Dewey, …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 92-49
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION - Recreational Trail (as constituting park … upon the establishment of a public park in a town and the acquisition of property therefor and whether such …
https://www.osc.ny.gov/legal-opinions/opinion-92-49State Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… and Investment Fund, only $857 million was actually moved, which significantly contributed to the unusually high … in February. State spending totaled $150.7 billion, up $6.8 billion percent from the previous year. The increase …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesXV.11 Journal/Revenue Transfers – XV. End of Year
To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year OSC strongly recommends that agencies submit these transactions to OSC by the date identified in the Office of Operations Events and Deadlines Calendar
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… State Police, Comptroller Thomas DiNapoli and their highly trained and proficient investigators for bringing this … laws and stealing from village funds,” said State Police Superintendent Kevin P. Bruen. “We will continue to …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingUnified Court System Bulletin No. UCS-322
… Purpose The purpose of this bulletin is to introduce a new Action Reason code to identify employees who receive a … Units 86, 88 and CT. Article 2, Section 37.3 of the New York State Judiciary Law, Chapter 1 of the Laws of 2023, … 86, 88 and CT. Affected employees may be entitled to a new salary and/or a new increment code effective March 30, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… bylaws and a four-member Board. The Board is responsible for managing the Department’s financial activities. The … financial operations were adequately accounted for and reported. Also, it did not enforce the limited … operating guidelines (bylaws) and written purchasing policy related to disbursements. In addition, the Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… report – pdf] Audit Objective Did Rochester Prep Charter School 3 (School) officials appropriately track, inventory and … These assets can make up a significant portion of a school’s IT asset inventory, in both value and quantity. The … School officials did not appropriately track inventory and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36DiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… York State Comptroller Thomas P. DiNapoli found many young children did not receive services or faced delays in care. … of Health needs to address the underlying reasons why children are not receiving the services they are entitled to, … DOH is tasked with developing a system that ensures children are identified, located and referred to the EI …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesDiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… and Development (HPD), according to an audit released today by New York State Comptroller Thomas P. DiNapoli. … and Development HPD according to an audit released today by New York …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexes