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Village of Victory – Audit Follow Up (2010M-35-F)
… report released in August 2010. Background The Village of Victory is located in Saratoga County with a population of … Village of Victory Audit Follow Up 2010M35F …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Harriman – Audit Follow Up (2011M-182-F)
… 2014, in implementing our recommendations in the audit report released in November 2011. Background The Village of … The Board of Trustees is the legislative body responsible for managing Village operations. The Village’s budgeted … in the general fund were approximately $2.2 million for the 2010-11 fiscal year. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fState Agencies Bulletin No. 2007
… advance, the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal) and an increment code reflecting the appropriate job … advance, the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal) Lateral Position Change from a Non-CSEA Position Where … advance, the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal), and an increment code reflecting the combined job rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… state’s Sex Offender Management and Treatment Act (Act) at regional DOCCS offices in the Bronx, Brooklyn, Elmira, New … who have been legally determined to suffer from a mental abnormality that predisposes them to committing a sex … per month, such as meeting with a respondent’s mental health treatment provider. DOCCS also requires officers to …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersComptroller DiNapoli Releases State Audits
… ongoing basis based on its confidentiality, integrity, and availability. Almost two years after the transition of …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli: Better Oversight Needed for Youth Jobs Programs
… qualified for the program and that the tax credits they were given were accurate. "The New York Youth Jobs Program’s goal is to … in New York. State Department of Labor (Labor) officials were comfortable relying on self-verified information. In one … qualified for the program and that the tax credits they were given were accurate …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsOpinion 88-9
… 7 Opns St Comp, 1951, p 367, supra ). March 1, 1988 Mario John Albano, Esq. Montrose Improvement District …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… the New York State Thruway Authority will continue to face fiscal challenges, according to an audit released today by New York State Comptroller … that its current revenue structure may not be sufficient to cover ongoing and future capital needs. “The Thruway …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: Positive Fiscal Outlook for Plattsburgh
… city of Plattsburgh, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part … the city also highlighted: Previous fiscal profiles issued by DiNapoli’s office include: Binghamton, Buffalo, Colonie, … on financial information provided to DiNapoli’s office by local communities, the Comptroller’s system evaluates …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghCity of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8State Comptroller DiNapoli Releases Audits
… use outreach efforts to encourage electric vehicle charger installation by its customers. The installation of electric vehicle high-speed chargers was as …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… Briccetti Mulligan. The full op-ed is below: NY’s tax base dips with population For several years leading up to the … and has important implications for the economy, the tax base and the state’s finances. Today, policymakers are at a … where relatively high individual income taxes and high housing cost burdens may put the state at a disadvantage. The …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Comptroller DiNapoli Releases Audits
… expensive drugs containing the same active ingredients, dosage form and strength. A prior audit, issued in December …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 1,651, Town officials budgeted a total of $887,849 for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26DiNapoli: 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-performanceFalconer Central School District – Financial Management (2016M-146)
… School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Highland Central School District – Financial Condition (2013M-358)
… through June 30, 2013. Background The Highland Central School District is located in the Towns of Esopus, Lloyd, … year 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. … relied on its general fund to subsidize operations of the school lunch fund. The Board has not adopted a formal budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Board monitored approved projects for the period January 1, 2013 through April 30, 2014. Background The County of … Clinton County Legislature. Key Findings The Board did not design and implement an adequate system to monitor the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectReporting Regulations 315.2 & 315.3
… term employee shall mean an individual performing services for the employer for which the employer has the right to control the means and … as to the means and methods of accomplishing the result. For purposes of this Part, when making a determination as to … The definitions and guidelines of Regulations 3152 and 3153 for NYSLRS employers …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153State Agencies Bulletin No. 2046
… with Division of the Budget Bulletin D-1145 issued July 19, 2022 on Wage Rates for State Employees in Seasonal … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2046-june-2022-lifeguard-salary-increase-state-university-professional