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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … issued. Tompkins County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the … $52,550. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Lyons Falls – Financial Management (2013M-393)
… a fund balance policy, establishing a contingency and tax stabilization reserve and entering into an agreement with …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393V.3.G Product Code – V. Chart of Accounts (COA) Governance
… refer to Chapter IV.3.B - Miscellaneous Receipts of this Guide . Product values are captured under the SHARE SetID … have migrated to the SFS. More information, including the COA Tree List, can be found in SFSSecure . To add or modify a Product value, complete the COA Product Change Request Form and submit it to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeCampbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Liberty Central School District – Budget Review (B4-14-6)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, … and food service funds as of June 30, 2002. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Town of Albion – Supervisor’s Records and Reports (2024M-111)
… (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town … practices by maintaining complete and accurate accounting records and financial reports. As a result, the Supervisor provided financial records and reports to the Board that contained significant …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Monitoring of Air Quality (Facility Permits and Registrations)
… to adequately enforce certain aspects of the State’s air contamination and pollution requirements to protect the public and environment from the adverse effects of exposure … and registrations through February 2023. About the Program Air pollution damages human health and the environment in a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsState Agencies Bulletin No. 1482
… undeliverable, the agency should forward the check to the NYS Department of Taxation and Finance, Division of Treasury, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1482-april-2016-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1407
… Equated to Grade field, the Salary Administration Plan is MAC, the Pay Basis Code is ANN and the increment code on the … Equated to Grade field, the Salary Administration Plan is MAC, the Pay Basis Code is ANN and the increment code on the … Equated to Grade field, the Salary Administration Plan is MAC, the Pay Basis Code is ANN and the employee’s salary on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1407-april-2015-management-and-confidential-mc-salary-increaseTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… ambulance service? Audit Period January 1, 2023 – April 4, 2025 We extended the audit period back to January 1, 2021 to … services to the town by acquiring, supplying and equipping vehicles and operating, maintaining and repairing the … of and policy development for the District resulted in excessive fund balance and unnecessary tax increases. …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Opinion 2012-1
… CONFLICTS OF INTEREST -- Purchases and Sales (purchases of highway related products from company owned by a member of a … ASSESSMENTS -- Board of Assessment Review (purchases of highway related products from company owned by a member of a … by a town ( see e.g . 2006 Ops St Comp No. 2006-11, at 32). Unless an exception set forth in General …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 96 - 11
… This opinion represents the views of the Office of the State Comptroller at the time it was … to referendum unless authorized or required to so by State statute (1991 Opns St Comp No. 91-58, p 160 and citations … the town board, when selling unneeded real property, has a fiduciary duty to secure the best price obtainable in its …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Comptroller DiNapoli Releases School District Audits
… The college overpaid $4.6 million to the county for health insurance in fiscal years 2018 and 2019. Of the 20 employees … the last three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. Auditors also …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1DiNapoli: 82 School Districts in Fiscal Stress
… Eighty-two school districts have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … fiscal years ending on June 30, 2015. This is the third year DiNapoli’s office has assessed and scored the financial …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressState Comptroller DiNapoli Releases School and Local Government Audits
… (Steuben County) The follow-up review was limited to interviews with town personnel and inspection of certain documents related to the issues identified in an initial audit. Based on those … not filed and were between 91 and 822 days late. Valley Stream 24 Union Free School District – New Employees’ …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases School District Audits
… The district’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … were fully implemented and seven were not implemented. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Division of Housing and Community Renewal Bulletin No. DH-139
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2025 increases to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesDiNapoli: MTA Budget Gaps Return
… gaps that start at $211 million this year and increase to $652 million in 2028, according to a new report from State … ridership will reach 80% by the end of 2026, a much slower return than the consultant’s July 2021 prediction of 86% by the end of 2024. DiNapoli’s report highlights how uneven the ridership recovery has been across the MTA’s …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnSUNY Bulletin No. SU-376
… inform agencies of OSC’s automatic processing of the July 2025 Increase to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … the applicable Earnings Code End Date: Will be carried up from the row prior to 07/03/2025, if applicable If a row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-376-july-2025-increase-location-pay-and-location-mid-hudson