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Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… properly monitor projects and maintain a transparent website? Audit Period January 1, 2022 – May 21, 2025 … not properly monitor projects and maintain a transparent website. Without effective monitoring and transparency, DCIDA … did not post 25 of the 56 required 1 documents on DCIDA’s website, reducing the level of transparency available to the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteState Comptroller DiNapoli Releases Municipal & School Audits
… professional services for occupational and physical therapy, legal, music therapy, advertising and architectural services from seven …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… the FSA, DCAP and HRA in a timely manner. East Rochester Union Free School District – Procurement (Monroe County) … review the policies as required. Kenmore-Town of Tonawanda Union Free School District – Change Orders (Erie County) The … than necessary. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… accessed non-business related websites prohibited by town policy. Auditors determined that officials did not adopt a … data classification, breach notification or online banking policy or a written disaster recovery plan. In addition, … sufficient supporting documentation. In addition, 35 check collections totaling $26,751 were not deposited in a …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsLocal Sales Tax Collections up 10.2% in Third Quarter of 2022
… business travel remains well below pre-pandemic levels. Broadway attendance continues to grow, rising above 90% of … Glens Falls had the strongest year-over-year increase at 30.8%, followed by Saratoga Springs (24.3%) and Johnstown …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022DiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… on May 31, based on self-reported data. The scores also cover the 17 cities in New York with non-calendar fiscal … unemployment. DiNapoli’s office also has a self-assessment tool that allows local officials to calculate fiscal stress … and future financial assumptions. Officials can use this tool to assist in budget planning, which will continue to be …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressAmazon Shareholders Urged To Support Audit of Company’s Policies on Racial Inclusion
… Comptroller Thomas P. DiNapoli today released a statement on behalf of the New York State Common Retirement Fund (Fund) to fellow Amazon shareholders in advance of the company’s annual … Comptroller Thomas P DiNapoli today released a statement on behalf of the New York State Common Retirement Fund Fund …
https://www.osc.ny.gov/press/releases/2021/05/amazon-shareholders-urged-support-audit-companys-policies-racial-inclusionDiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… non-financial impacts of hosting a casino on issues like gambling addiction or quality of life issues. Comptroller … Collections – Follow-up (May 2021) A Question of Balance: Gambling Revenues and Problem Gambling in New York State (November 2020) …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesState Agencies Bulletin No. 1016.1
… Purpose The purpose of this bulletin is to continue to maintain up-to-date employee addresses in the PayServ … by individuals. This service identifies individuals who have notified the USPS of a change of address, but have not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … operations or to potentially reduce the financial burden on town taxpayers. Officials contacted the corporation to … outstanding host fees and $41,063 for interest. Theresa Fire District – Audit Follow-Up (Jefferson County) The review …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-audits-0Hannibal Fire Company – Kartway Fundraising Activities (2024M-14)
… Chief) and his father, a volunteer firefighter, were arrested for allegedly stealing from the Company. The former …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/07/17/hannibal-fire-company-kartway-fundraising-activities-2024m-14Opinion 90-22
… and Investments (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL … views of this Office. In that opinion, we concluded that a village operating a water utility was not required by section … Law, §117 provides, with certain exceptions, that a gas, electric, gas and electric, water, steam, telegraph, or …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 95-32
… by this Office pursuant to chapter 708 of the Laws of 1992. Chapter 708 of the Laws of 1992 enacted a new section 10 and amended section 11 of the … Law, §10[3][a]). Section 44 of chapter 708 of the Laws of 1992 requires the State Comptroller to provide model security …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 2000-2
… to promote literary, graphic, dramatic and performing arts) MUNICIPAL CORPORATIONS -- Powers and Duties (promotion of literary, graphic, dramatic and performing arts) PARKS AND RECREATION -- Recreation Programs (promotion of literary, graphic, dramatic and performing arts) VILLAGES -- Powers and Duties (promotion of literary, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Oversight of Registered Apprenticeship Programs
… apprenticeship programs (Programs), which are formal training relationships between an employer and employee (apprentice) during which the … are generally offered at no cost to the apprentice by an employer, a group of employers, or a Joint Apprenticeship …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsInventory Controls
… access to the floor. We found over 924 lightly used or new devices (e.g., desktop and laptop computers) that were … with an estimated value between $530,000 and $660,000. New, unused, and lightly used equipment was, in the past, … to destroy all discarded equipment, even equipment in new or like-new condition. Further, we identified areas where …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsState Agencies Bulletin No. 2272
… are sent to OSC by direct deposit reversal, payroll check stop payment, certified check, or money order. These funds are held at OSC until the … AC230s on a new tab OSC has added to the Payroll Check Notification Report, found on the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeBorrowing Against Your Contributions – Forest Rangers Plan
… your contributions: You must be in active service and have one year of member service credit. You repay each … loan through payroll deductions in an amount sufficient to repay the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 days after issuance, loans are fully …
https://www.osc.ny.gov/retirement/publications/1864/borrowing-against-your-contributionsBorrowing Against Your Contributions – Police and Fire Plan
… your contributions: You must be in active service and have one year of member service credit. You repay each … loan through payroll deductions in an amount sufficient to repay the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 days after issuance, loans are fully …
https://www.osc.ny.gov/retirement/publications/1512/borrowing-against-your-contributionsBorrowing Against Your Contributions – New Career Plan
… your contributions: You must be in active service and have one year of member service credit. You repay each … loan through payroll deductions in an amount sufficient to repay the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 days after issuance, loans are fully …
https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributions