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Village of Harriman – Audit Follow Up (2011M-182-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in implementing our recommendations in the … Village of Harriman Audit Follow Up 2011M182F …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fState Agencies Bulletin No. 2007
… Purpose The purpose of this bulletin is to inform agencies of OSC’s … code of 1976-2017, who meet the eligibility criteria are affected: Administrative Services BU02 Operational … in a BU02, BU03, BU04 or BU47 position on 03/31/2022; and Has a Comp Rate Code of ANN or BIW (only if the employee is …
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
… is not adequately monitoring the state’s most dangerous sex offenders, often failing to make the minimum number of required monthly contacts and … DiNapoli. The audit examined compliance with the state’s Sex Offender Management and Treatment Act (Act) at regional …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersComptroller DiNapoli Releases State Audits
… determined DOL does not have accurate records to show who is required to pay boiler inspection and asbestos-related … report. Metropolitan Transportation Authority (MTA): Headquarters and Capital Construction Travel and … process for user access management of DCJS systems and is not operating in compliance with state cyber security …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsOpinion 88-9
… property on behalf of the district. You state that the parcel is needed for an anticipated enlargement of the … purpose (Town Law, §§202-b, 215[5],[19]). Before the parcel may be acquired, however, a proceeding to increase or … hearing, the town board may authorize the purchase of the parcel and may delegate to the separate board of …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… recommended the authority develop and implement a long term capital plan given that its current revenue … New York drivers and taxpayers.” The Thruway Authority is responsible for overseeing and maintaining the Thruway, a … sufficient to cover its day-to-day operating expenses, there is considerable risk that revenues will fall short of …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: Positive Fiscal Outlook for Plattsburgh
… A steady population, an expanding tax base and a diverse economy have helped establish a stable … A steady population an expanding tax base and a diverse economy have helped establish a stable …
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
… Financial System Asset Management Module (SFS AM) to house and maintain capital asset information in a single … and Operations Practices (Follow-Up) (2024-F-15) Charge NY 2.0, a successor to the Charge NY program, aimed to install 10,000 public electric vehicle …
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 … York’s population shrinking by more than 101,000 between 2022 and 2023, the largest decline in the nation . This … domestic product (GDP), with $327 billion or 16% of the 2022 total. The average earnings for these jobs are three …
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
… providers to provide medical care to their members. The 21st Century Cures Act and additional federal guidance …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… [read complete report – pdf] Audit Objective Did the Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … Did the Town of Catharine Town Board Board conduct or provide for an …
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)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, … at least annually to determine if the amounts reserved are necessary and reasonable. Any excess funds should be …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund balance. District relied on its general fund to subsidize operations of the school lunch fund. The Board … estimates. Adopt a formal budget process detailing how District officials should prepare the budget and monitor …
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)
… 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-projectReporting Regulations 315.2 & 315.3
… §315.2 [Definition] Definitions (a) As used in this Part, the term employer shall mean the State, a participating employer, and any other unit of government or organization obligated or agreeing to make … term employee shall mean an individual performing services for the employer for which the employer has the right to …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153State Agencies Bulletin No. 2046
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing the June 2022 Lifeguard Salary Increase. Affected Employees Employees … Salary Increase in accordance with Division of the Budget Bulletin D-1145 issued July 19, 2022 on Wage Rates for State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2046-june-2022-lifeguard-salary-increase-state-university-professionalState Agencies Bulletin No. 2109
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 PEF LLS payment and provide instructions … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2109-april-2023-public-employees-federation-pef-longevity-lump-sum-llsIII.7 Data Quality – III. Statewide Financial System (SFS)
… of the agencies to periodically clean up transactions. For transactions that have not been cleaned up, the Office of … Agency or Travel Review Complete statuses with no activity for 90 days or more will be denied. Purchase Order Guidance: … Any Purchase Order transaction with a budget status error for 30 days or more should be resolved or will be deleted. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-quality