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Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… and other relevant information. Village officials do not have written procedures for reconciling the water …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … the state Justice Court Fund on time. Village of Perry – Water Accountability (Wyoming County) Village officials do …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Wayne County Court and Trust Funds (2022-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether County officials have … by court order. Additionally, when the whereabouts of any person entitled to payment from the estate is unknown, … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Orleans County – Court and Trust Funds (2024-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES On September 23, 2001, President Bush issued Executive Order … in place to identify and prevent payment to entities on the Specially Designated Nationals and Blocked Persons List on the Office of Foreign Assets Control’s website . Should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… and Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s financial … accounting records and reports. The Supervisor’s failure to maintain complete and accurate records or adequately … accurate and timely accounting records and reports to allow the Town Board Board to effectively monitor and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Electronic Reporting
… Complete your annual Report of Abandoned Property in the National Association of Unclaimed Property Administrators … accepted after our conversion to a new system August 11, 2025. If you upload your report, do not mail a separate … and Checklist. Manual Online Reporting – live August 11, 2025 Manual Online Reporting allows you to securely enter …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… financial duties and did not monitor the work performed by the firm he improperly contracted with to act as Director … not completed promptly. 86 budget lines were overspent by nearly $9.2 million and 21 budget transfers totaling … 60 percent of journal entries were recorded and approved by the firm without the Supervisor’s review or oversight. The …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Resources for Local Officials
… Local Fiscal Recovery Funds Guidance: Guidance on Use of Funds, Reporting Requirements, Distribution Process and Contact Information from the State Division of the Budget Accounting Guidance from the Office of the State Comptroller [pdf] Constitutional Debt Limit …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsPerformance of Industrial Development Agencies in New York State - 2021 Annual Report
This report summarizes data for fiscal year 2019, the most recent data reported by IDAs through the Public Authorities Reporting Information System (PARIS). The report also contains a brief discussion of local development corporations (LDCs), a related type of local authority.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2021-annual-report.pdfComptroller DiNapoli Releases State Audits
… certain types of discretionary expenses were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that … Questionable expenses included the costs for special events, memberships and sponsorships. Central New York …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… New York State received 84 cents for every dollar it sent in taxes to … years before, according to a report released today by State Comptroller Thomas DiNapoli. "New York sent an … in federal spending," DiNapoli said. "While the Empire State fares well in some areas, in total it receives …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backCUNY Bulletin No. CU-643
… on February 7, 2018 between the Comptroller of the City of New York and the NYC District Council of Carpenters, UBCJA … effective date of the appropriate increase, and submit the new hourly rate. A separate request must be made for each of … to all employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andDiNapoli: MTA Financial Outlook Improved
… increases occurred as the Great Recession took a heavy toll on family finances. The MTA plans to raise fares and … 2016, the highest level since 1949. The Long Island Rail Road, Metro-North and the MTA’s bridges and tunnels are also … down long-term liabilities, or moderate future fare and toll increases. The MTA assumes that revenues will grow at …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… Train delays have increased as the subway system’s on-time performance has steadily deteriorated and the … for on-time performance was for 91.9 percent of trains to arrive on time. It fell far short in meeting these targets. … performance goal of at least 90 percent. Auditors examined what caused more than half of the almost 500,000 train delays …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… QUEENS – State Comptroller Thomas P. DiNapoli and Attorney General Barbara Underwood announced today that … in Lynbrook, NY — entered felony guilty pleas in Supreme Court, Queens County admitting to defrauding the State’s … The case was investigated and prosecuted as part of the Attorney General and State Comptroller’s Joint Task Force on …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidOpinion 2000-12
… that prohibits a town board member from voting on salaries for family members who are elected or appointed town … to abstain from voting on resolutions setting salaries for family members who serve as various town officers. … prohibits a governing board member from voting on salaries for family members who are elected or appointed town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 2000-9
… development agency may compensate its executive director by an annual salary plus an additional lump sum amount determined at the end of the year by the agency's governing board, upon recommendation of the … prior to the performance of services and are applied by supervisors in evaluating employees, with specified …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9