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DiNapoli: Upstate Bus Services Needs Better On-Time Performance
… by State Comptroller Thomas P. DiNapoli analyzed on-time performance of the four major upstate New York transportation … York, met its 84% on-time goal only twice between 2015 to 2024, dropping since the pandemic to 81.2% in 2024. The … shortfalls. CDTA closed a $2.7 million budget deficit in 2025 through service cuts and reduced frequency on certain …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceTown of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… condition. This also impaired the Board’s ability to make informed financial decisions and caused taxpayer … the Supervisor delegated his records and reports duties to an appointed Clerk to the Supervisor (Clerk), the … 2024. However, the balance sheets for these funds should have contained receivables, prepaid expenses and accounts …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… profile of the Mid-Hudson region. The region’s proximity to New York City and quality transportation systems continue to drive economic activity, but the high costs of housing and … in New York City,” DiNapoli said. “Unemployment rates have dropped and local industry is growing, particularly …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionPreston Fire District – Board Oversight (2025M-87)
… providing adequate oversight of the financial activities to help ensure public funds are managed with accountability, … the Board missed an opportunity for the District to realize additional revenues which would benefit District … were legal, safe and liquid, investment yields could have been improved. Officials maintained the capital reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases Municipal & School Audits
… the school board contracted with a management company to facilitate the school’s procurement of IT assets and services and to maintain inventory records, school officials did not … $4.8 million were properly procured, the board may have made material alterations to bid specifications for two …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… not properly fund, use or manage reserve funds according to applicable laws or best practices. The board did not … fund use and replenishment or obtain voter approval to liquidate the liability reserve or fund the repair … (Steuben County) The school board and district officials have not established adequate written policies and procedures …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsOpinion 91-10
… park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch 574) -- Powers and Duties (pursuant to Laws of 1924, ch 574) LAWS of 1924, CHAPTER 574 … LAWS, §§1471-1493): A park district established pursuant to the provisions of chapter 574 of the Laws of 1924 is an …
https://www.osc.ny.gov/legal-opinions/opinion-91-10CUNY Bulletin No. CU-746
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2022 … eligibility criteria are affected. Background: Pursuant to the Memorandum of Agreement between CUNY and PSC for the … Paid Leave status on 11/01/2022 and whose salary is equal to one of the steps on the 11/15/2021 salary chart for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-746-2022-professional-staff-congress-psc-2-general-salary15-Day Prompt Payments for Small Businesses
… 15 days, the qualified small business may be entitled to interest. To be eligible, you must complete a few simple steps in our … small business under this legislation you must: (1) have a primary place of business in New York State; (2) have …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesVillage of Hempstead -- Budget Review (B7-15-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the … Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Automated Phone Service
… Below is a list of the phone menu options available to NYSLRS retirees. Many of the options allow you to access your records, find general information and request … automated information line are available to you. If you have an open request in process with NYSLRS (for example, a …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… 138 disbursements (28 percent) totaling $39,929 did not have an itemized invoice or receipt (or other such … canceled check images. Audit all claims and ensure they have documented approvals, adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashRochester Academy Charter School – Credit Cards (2022M-208)
… $68,523) of the tested credit card charges did not have a receipt or did not have an itemized receipt and 48 percent (232 totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and appropriated fund balance that was not needed to fund operations. Elizabethtown-Lewis Central School … – Claims Processing (Essex County) District officials have established adequate procedures over the claims …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCity of Yonkers – Budget Review (B18-6-7)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … of $59.2 million, such as fund balance and State aid, to balance its budget. Police overtime costs could … has grown 16 percent and the City’s debt service payments have risen 31 percent. With the 2018-19 budget, the City will …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7State Comptroller DiNapoli Releases Municipal & School Audits
… on the inventory records, making them more susceptible to theft. Oakfield-Alabama Central School District – … $4.9 million that were tested, district officials did not have evidence that goods and services totaling $930,806 were … maintain financial accounting records or present records to the board for audit as required by state law. Because of …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… Grants Management, and Customer Contracts. Agencies that have started using ESA are considered to be “Onboarded” agencies. Onboarded Agencies: Establish … their own agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesSpecial Disability Benefits – Special 20- and 25-Year Plans
… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact … who are permanently disabled by certain types of cancer that include melanoma or a condition of cancer … digestive, hematological, urinary, neurological, breast, reproductive, or prostate systems, but who passed a …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsMaximus, Inc.
… CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved … scope of the original contract. The services were related to the New York Health Benefit Exchange, and were not subject … had charged DOH the negotiated labor rates, DOH could have saved over $44,000. Key Recommendations DOH should have …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incTown of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s … authorized and paid a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town … grant monies from one or more federal HUD programs. We have been informed by the United States Department of Housing …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22