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Operational Advisory No. 13
… System (SFS). Guidance After the close of business on July 31, 2017, OSC will be closing June 2017 . SFS will … with an accounting date in a period that is about to be closed should be monitored. Agencies are asked to process … date in an accounting period that is about to be closed, that have passed agency approval (and not …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Belfast Central School District , … School District , Southwestern Central School District and the Warsaw Central School District . “In an era of limited … (Chautauqua County) The board and district officials have not developed adequate written policies and procedures …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2071
… paycheck stub or direct deposit advice. D40 Over 40 Cash Out DH4 Over 40 Hourly Cash Out 40C Over 40 Cash Out CSEA Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2071-2022-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 2007
… 2022 CSEA LLS payment during 2022-2023: Leave of Absence/Preferred List on 03/31/2022: An employee who otherwise … Compensation Leave or Unpaid Military Leave) or on a preferred list on 03/31/2022 becomes eligible if they return … impact the employee’s April 2022 CSEA LLS eligibility. Preferred List on 03/31/2022: Agencies must submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… 1, 2013 through April 30, 2014. Background The County of Clinton Industrial Development Agency is an independent … is governed by a seven-member board appointed by the Clinton County Legislature. Key Findings The Board did not … County of Clinton Industrial Development Agency Project Monitoring …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectFalconer Central School District – Financial Management (2016M-146)
… Falconer Central School District Financial Management 2016M146 …
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)
… of July 1, 2010 through June 30, 2013. Background The Highland Central School District is located in the Towns of … Highland Central School District Financial Condition 2013M358 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Comptroller DiNapoli Releases State Audits
… and Effectiveness of Department of Motor Vehicles’ (DMV) Licensing and Registration Systems (2013-S-58) Auditors found OITS and DMV are not in compliance with the payment card industry data … and oversight process for user access management of DMV systems and is not operating in compliance with state …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli: Better Oversight Needed for Youth Jobs Programs
… did not ensure that participating businesses hired only people who qualified for the program and that the tax credits … did not ensure that participating businesses hired only people who qualified for the program and that the tax credits …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsOpinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … of real property by district governed by separate board) IMPROVEMENT DISTRICTS -- Property (procedure for … 215[5], 216: A town board may delegate to a separate board of commissioners of a water district governed by …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… for overseeing and maintaining the Thruway, a 570-mile tolled highway system. Since 1992, the authority has also had control of the 524-mile New York State Canal System. During parts of the past …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: Positive Fiscal Outlook for Plattsburgh
… and operated Plattsburgh Municipal Lighting Department, an electric transmission and distribution system. The department …
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-b25-1-8DiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… from New York State Comptroller Thomas P. DiNapoli and President and CEO of the Business Council of New York State Heather Briccetti Mulligan. The … particularly in the financial sector. The Business Council of New York State partnered with the Securities … oped from New York State Comptroller Thomas P DiNapoli and President and CEO of the Business Council of New York State …
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
… Education Audit Initiative) – UCP of Niagara County dba Empower – Compliance with the Reimbursable Cost Manual … Cerebral Palsy Association (UCP) of Niagara County dba Empower (Empower), a not-for-profit special education provider located …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… by its customers. The installation of electric vehicle high-speed chargers was as much as 2 years behind schedule. NYPA …
https://www.osc.ny.gov/press/releases/2025/10/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-performanceReporting Regulations 315.2 & 315.3
… The definitions and guidelines of Regulations 3152 and 3153 for NYSLRS employers …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… DiNapoli is urging New Yorkers to make sure they spend any gift cards they received this holiday season. Unused gift card balances can eventually be turned over to his … took in a record $48 million from them in 2022. “Unused gift cards have set a new record, as they make up a growing …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cards