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DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… in Foundation Aid. The enacted personal income tax (PIT) rate reductions will benefit a large number of taxpayers … will reduce revenues by $236 million in 2017-18. These rate reductions, which amount to half a percentage point or … years. The enacted budget allows the highest income tax rate to expire on Dec. 31, 2017, reducing the top tax rate …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andTown of Almond - Tax Collection (2019M-188)
Determine whether the Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/almond-2019-188.pdfLewiston-Porter Central School District - Payroll (2018M-246)
… [read complete report - pdf] Audit Objective Determine if the District accurately compensated employees. Key … Determine if the District accurately compensated employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246DiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller Thomas P. DiNapoli. This … Property tax levy growth for local governments with fiscal years that close on Dec 31 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Death Benefits – Divorce and Your Benefits
… made another designation during the time the marriage was dissolved. EPTL § 5-1.4 does not apply to designations that …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Fire Company Treasurer Sherry Hamilton. She was charged with grand larceny in the third degree, a class D felony, after an audit and investigation by DiNapoli’s office, working with the New … we will work diligently to expose public corruption and partner with law enforcement to bring offenders to justice …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsRFP#0008 – Audit of OSC Internal Controls
… Request for Proposals Issued June 9, 2025 The Office of the State … other information as it becomes available, is available for download through the following links: Request for Proposals , in PDF Forms Only , in MS Word format Attachment C – Cost Proposal Form , in MS Excel …
https://www.osc.ny.gov/procurement/rfp0008Opinion 88-50
… in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, … improvement' rather than a 'repair' is often whether old, worn materials are completely replaced with new … a number of factors must be considered, including whether old, worn materials are completely replaced, whether the work …
https://www.osc.ny.gov/legal-opinions/opinion-88-50DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… A Manhattan-based preschool for children with disabilities … sources. During the audit period, it shared space with the Manhattan Star Academy, a private school that serves …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfDiNapoli Issues Report on Transparency of Village Fiscal Activities
… records. One village did not record $2.2 million in payroll expenditures in its accounting records along with $2 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesHillside Fire District – Cash Receipts and Disbursements (2016M-284)
… the Board ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, … July 20, 2016. Background The Hillside Fire District is a district corporation of the State, distinct and separate … the Town of Rhinebeck in Dutchess County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/stony-creek-2022-32.pdfState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and to … only one username and password and has not designated someone independent of Business Office operations to be the … is assigned only one username and password and designate someone independent of Business Office operations to be the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Village of Head of the Harbor – Justice Court Operations (2020M-110)
… and accounting records during the tenure of the former court clerk (clerk). The elected Justice (Justice) did not: … Court(Court) operations. Take corrective actions to address the external audit findings regarding Court records. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings Department officers and members did not provide adequate … Determine whether the South Butler Fire Department Inc Department officers and members provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesDuanesburg Central School District – Information Technology (2021M-40)
Determine whether Duanesburg Central School District (District) officials ensured information technology (IT) systems were adequately secured to protect against unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/duanesburg-2021-40.pdfDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… Sheriff David Cirencione announced today. The defendant, Jill Havens, who served in the Citizens Hose Company in Shortsville, was charged with Grand Larceny. “Jill Havens allegedly betrayed the trust of the fire company …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000City of Lockport – Budget Review (B22-1-8)
… an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as … year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding … will total $ 8.6 million as of December 31, 2022, which is 31.4 percent of 2023 general fund appropriations included …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8