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Selected Financial Management and Administrative Practices
… (NCPA) operates in compliance with governing statutes and guidelines. Our audit covers the period January 1, 2010 … estates of individuals who die intestate (without a will) and leave either no known heirs or heirs who are not … the estate. They are responsible for collecting, securing, and liquidating each assumed estate’s assets in order to pay …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … the district’s total unrestricted unappropriated fund balance has declined from $7.2 million in fiscal year 2010-11 … three years of operating deficits and low unassigned fund balance. Port Jefferson Union Free School District – …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Opinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 95-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS -- Appropriations and Expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-95-13CUNY Bulletin No. CU-118
… Once again be sure to select the correct employee record number. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the New York City Department of Probation provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… State agencies and streamline services. ITS is responsible for providing centralized information technology (IT) … Information Security Office (EISO) is responsible for oversight and coordination of security services. ITS … card transactions annually, totaling almost $700 million, for license and vehicle registration processing. During the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDiNapoli: Potsdam Audit Finds Missing Court Funds
… The former justice court clerk in the town of Potsdam was arrested for embezzling $117,000 after an … the St. Lawrence County District Attorney with one count of grand larceny in the second degree, a class C felony, and one count of falsifying business records in the first degree, a class E …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Auburn Enlarged City School District , Bridgehampton Union … adequate policies and procedures related to the processing of payroll outside of normal pay dates such as when employees do not submit …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… application delays, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit … set targets to achieve 70% renewably sourced electricity by 2030 and a zero-emission electric grid by 2040, putting a high priority on projects like substations …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lincoln – Disbursements (Madison County) The board and … totaling $5,142, that were not supported. Also, three of these payments totaling $2,605 were not audited and approved by the board. Claims …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2217
… Purpose: The purpose of this bulletin is to provide agencies instructions for … to Duty Pay (SAD). Affected Employees: Employees of the Department of Transportation and the Office of Parks, Recreation and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2217-2024-special-assignment-duty-pay-calendar-year-2023State Agencies Bulletin No. 2219
… Services instructions for processing the 2023-2024 PEF Office of Fire Prevention and Control (OFPC) Uniform … the 2023-2026 Agreement between the State of New York and PEF provides for an annual maintenance allowance. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2219-2023-2024-uniform-maintenance-allowance-employees-fire-protectionComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… reported providing $751 million in net tax exemptions for local economic development efforts in 2017, up more than … 109 active IDAs. Through 2017, downstate areas accounted for 51 percent of the nearly 200,000 total net jobs gained … rest of the state with 57 percent of the total. “The need for close scrutiny of economic development efforts has never …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbCity of Dunkirk – Budget Review (B24-1-10)
… an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part … the Fiscal Affairs Officer must submit the proposed budget for the next succeeding fiscal year to the State Comptroller … no later than 30 days before the date scheduled for the City Council’s vote on the adoption of the final …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10XI.7.A Revenue Contracts – XI. Procurement and Contract Management
… is subject to prior approval by OSC (see XI.2.A Thresholds for additional information), the agency selects …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsEmployer E-News Archive — 2024
… Sign up to make sure you receive the latest Retirement System member and retiree news. December 2024 … Annual Invoice Prepayment Deadline is December 15 Reporting Tip: Use the Enhanced Reporting Excel Tool Avoid …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024Caucus 2025: Important Information for New Yorkers
… 2024) Missing School: New York’s Stubbornly High Rates of Chronic Absenteeism (October 2024) Children & Families New York Children In Need: The Urgency of Lifting Children Our of Poverty (May 2024) New … An Analysis of Post-Pandemic Travel (July 2024) Where Do New Yorkers Work? (October 2024) A Profile of Agriculture …
https://www.osc.ny.gov/reports/caucus2025-0Churchville-Chili Central School District – Procurement (2025M-18)
… We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our … and standards are included in Appendix C. The Board of Education (Board) has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Caucus 2025: Important Information for New Yorkers
… 2024) Missing School: New York’s Stubbornly High Rates of Chronic Absenteeism (October 2024) Children & Families New York Children In Need: The Urgency of Lifting Children Our of Poverty (May 2024) New … An Analysis of Post-Pandemic Travel (July 2024) Where Do New Yorkers Work? (October 2024) A Profile of Agriculture …
https://www.osc.ny.gov/reports/caucus2025