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Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the … million. Key Findings The Board and Village officials have not developed policies and procedures to govern …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96DiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… with better-than-forecasted tax revenues from February and the passing of significant additional federal assistance, … recovery effort, it is important to use them responsibly and think long-term, as challenges remain.” Tax revenues in … due to lower refunds. However, monthly consumption and use taxes, which include sales tax receipts, fell short …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsState Comptroller DiNapoli Releases School District Audits
… and data. In addition, some district computers were used for personal activity, increasing the likelihood of the … to the Comptroller’s auditors or the board of education for review and approval. Sensitive information technology … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… DiNapoli today announced Contracts by the Numbers , a new web page with a dashboard that expands the procurement search … P DiNapoli today announced Contracts by the Numbers a new web page with a dashboard that expands the procurement search …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… half of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the First Quarterly Update by $2.4 billion, according to … billion above the state Division of the Budget’s (DOB) latest financial plan projections through Sept. 30. However, … first half of State Fiscal Year SFY 202223 exceeding the latest projections from the First Quarterly Update by $24 …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionXI-A.1.B Category Codes – XI-A. Purchasing
… provides agencies with guidance regarding the proper use of category codes in the Statewide Financial System … provides agencies with guidance regarding the proper use of category codes in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… on 2024 income,” DiNapoli said. “Slowing employment and economic growth may present a challenge in the coming months, along with the potential impact of tariffs and federal policy changes that have yet to be fully … Personal income tax (PIT) receipts totaled $19.2 billion and were $66.3 million above DOB’s financial plan projections …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… almost $7.5 billion, or 6.7%, higher than last year for the same period, primarily due to higher Medicaid costs. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearState Agencies Bulletin No. 1728
… Purpose To request agency action and explain the use of the New York Retiree Indicator Affected Employees New York State employees who are or have been a new hire, … public retirement system Background At the request of the New York State & Local Retirement System (NYSLRS) in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1728-new-york-retiree-indicatorWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 residents. The District contracts with the City of Elmira and Big Flats Fire District No. 1 to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Oversight of Weights and Measures Programs (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Weights and … on labels; and gasoline and diesel fuels sold for use in motor vehicles to ensure quality standards are met and … procedures, and guidelines to ensure uniformity in the conduct of the inspections and the enforcement of the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followEnding Your Membership – State Police Plan
… an officer or employee with an employer that participates in NYSLRS. …
https://www.osc.ny.gov/retirement/publications/1518/ending-your-membershipEnding Your Membership – Special 20- and 25-Year Plans
… officer or firefighter with an employer that participates in PFRS. …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York State … their tolls or to automatically have tolls charged to a checking account at the end of the day. The system has … include (but are not limited to): collecting the license plate number of drivers who purchase OTG tags; limiting the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesOpinion 91-46
… of the Court of Appeals in National Westminister Bank v New York , 76 NY2d 507, 561 NYS2d 541. In Opn No. 84-45, … a "state officer" for purposes of article XIII, §7 of the New York Constitution, which prohibits changes in … the salaries of the five county clerks of the City of New York, who as officers or employees of the Unified Court …
https://www.osc.ny.gov/legal-opinions/opinion-91-46State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsOpinion 2005-5
… police chief and the police sergeant, who is the highest ranking subordinate in the village police department in a … is a member of a negotiating unit and who is the highest ranking subordinate to the head of the police department in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Independent Oversight: OSC's Contract Review Safeguards Public Funds
… Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of … an OSC review. These actions build on exclusions adopted in prior budgets that have significantly eroded the Comptroller’s vital role in independent review and approval of contracts. OSC’s …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsDiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… to address the increase in hate crimes, and identified key policy areas, including education, mental health …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsXII.5.I Prompt Payment Interest – XII. Expenditures
… New York State Finance Law §179-f requires the State to pay vendors promptly (within 30 days for most vendors, 15 … qualified Small Business vendors). When the State fails to pay the vendor by the Net Due Date, the State may be required … State Finance Law (SFL) §179-f requires the State to pay vendors within 30 days for most vendors, and 15 days for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interest