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Local Government – 2021 Financial Condition Report
… next largest revenue source for local governments. It is a major source for school districts, accounting for $16.2 … 38 percent of total revenues. State aid also represents a significant share of revenues for other local … stronger collections than before the pandemic in the first two quarters of 2021, although New York City’s collections …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentDiNapoli: NYC Budget Benefits From Stronger Economy
… and billions in savings on debt service and pension contributions have helped New York City close its 2016 fiscal … and has reduced its forecasts for debt service and pension contributions by a total of $3.2 billion. The city has … and billions in savings on debt service and pension contributions have helped New York City close its 2016 fiscal …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyHammond Fire District – Board Oversight (2024M-151)
… the five Board members complied with New York State Town Law (Town Law) Section 176-e which requires each Board member to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… for a total of $1.3 billion, while the number of overtime hours increased by 7.8%, or 1.8 million hours higher than the previous year, according to the annual … employees, and agencies need to ensure the use of overtime hours is justified and services are delivered safely and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Despite Progress, Pay Gap for Women Persists
… and women who worked full-time, as reported by the U.S. Census Bureau. While this gap has improved from the 1960s, when it was about 60 cents to the dollar, it … Survey (ACS), 1-year estimates, Table S2412. For civilian population aged 16 and older employed full-time, year-round. …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsState Comptroller DiNapoli Releases Municipal Audits
… questions about an unfamiliar vendors or unusual claim amounts on the abstracts; however, this did not often occur. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… 2019 through June 2023. About the Program The Department of Health (DOH) administers the Medicaid program. Most of the State’s Medicaid recipients receive their medical … have been incorrectly classified as inpatient instead of outpatient. Key Findings From a risk population of 61,171 …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… of the limit set by the Board’s policy, and her separation payment was $3,180 more than she was entitled to. There are … paid from private funds are audited and approved prior to payment. Establish policies and procedures to ensure that …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and effectively.” Town of Caroga – Supervisor’s Records and Reports (Fulton County) The supervisor did not …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases State Audits
… individuals also appeared to have roles for which they had no business purpose. For example, 22 employees outside of …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsCredit for Previous or Military Service – En-Con Police Officers Plan
… You may be able to obtain credit for your previous public employment or … that you claim all the service credit you are entitled to receive as early as possible, because records documenting … additional benefits under your special plan. Contact us to verify what service would be creditable. Prior Service …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceCredit for Previous or Military Service – Regional State Park Police Plan
… You may be able to obtain credit for your previous public employment or military service. It … previous service may be lost or destroyed with the passage of time. Please note that certain types of credit listed … membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional … Background The Town of Hempstead Sanitary District No. 6 is a special district that provides refuse and recycling … revising the District’s procurement policy to ensure it provides guidance for procuring professional services …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246State Comptroller DiNapoli Releases Audits
… Access Plan (Plan) to ensure meaningful access to services for Limited English Proficiency New Yorkers. The Department … 2023, found that some offices were not using Language Line for interpretation services, as required by the Plan. … that applicants complied with registration and permit application requirements. DOT officials made some progress in …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0State Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
Top executives at the RochesterGenesee Regional Transportation Authority collected 57 percent of the authoritys salary bonuses over a threeyear period because the authority rewarded collective achievements instead of individual efforts according to an audit State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programCity of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … judgments and termination payments, with debt when it should be funding such expenditures with operating … Key Recommendations Develop a viable financial plan that is sustainable for the long term, which gradually decreases …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , Commack Public Library District , Galen-Clyde …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsCity of Glens Falls – Financial Condition (2013M-150)
… 31, 2012. Background The City of Glens Falls is located in Warren County and has approximately 14,700 residents. The … amendments. Although we do not consider the City to be in fiscal stress at this time, the low levels of unexpended surplus funds in the general fund and declining balances in the water and …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Town of Clare – Fiscal Stress (2013M-317)
… for managing Town operations. The Town’s general fund budgeted appropriations for 2013 were approximately $136,000 and $173,000 for the highway fund. Key Findings The Board did not adopt a policy or method … establish procedures to reasonably estimate the amount of fund balance that will be available at year end. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Comptroller DiNapoli Releases State Audits
… the monitoring performed by the Freight and Passenger Rail Bureau and the Aviation Bureau could be improved with more effective analysis of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-audits