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State Comptroller DiNapoli Releases Municipal Audits
… had operating deficits during the past five years, and the water fund had an operating deficit in 2019. In addition, … did not develop a fund balance policy, multiyear financial plan or capital plan. Monsey Fire District – Board Oversight … through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual expenditures by a total …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… aid during the pandemic from the federal government, with $14 billion from three rounds of the Elementary and Secondary … losses were greater for younger students, with fourth grade scores dropping more than the national average,” … 2019. New York’s average score remained steady for eighth grade reading but declined in eighth grade math (down 6 …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalTown of Perth – Supervisor’s Records and Reports (2024M-149)
… Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records or provide adequate financial … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149State Agencies Bulletin No. 414
… explain the new certification process resulting from the Payroll System upgrade. Affected Employees Employees who … from leaves, and promotions, that are entered into the payroll system each payroll period, require certification by OCA before paychecks … To explain the new certification process resulting from the Payroll System upgrade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Bus Driver Licensing
… bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit covers bus … buses operating out of 28 depots. Article 19-A of the New York State Vehicle and Traffic Law was enacted to further … we sampled met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. Of 142 drivers …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingCity of Ithaca – Records and Reports (2025M-114)
… Annual Financial Reports (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law (Law) Section 30 1 or …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114State Comptroller DiNapoli Releases School District Audits
… result, important financial and other data could be lost, or suffer a disruption to operations. Westhampton Beach Union … Deposits were not always supported by school deposit forms or accurately completed bank deposit slips and activity logs. …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… this matter to my office and assuring the county’s full cooperation in this examination. I also thank County …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickTown of Cato – Supervisor’s Records and Reports (2025M-141)
… We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) filings as of … totaled $2.27 million. Audit Summary The Supervisor did not maintain complete, accurate and up-to-date accounting … on AFR non-filers and the Town’s current AFR filing status can be found on OSC’s website at …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141The Condition of Locally Owned Bridges in New York State
New York, Bridges, Locally Owned
https://www.osc.ny.gov/files/local-government/publications/pdf/the-condition-of-locally-owned-bridges-in-new-york-state.pdfState Comptroller DiNapoli Releases State Audits
… Office of Temporary and Disability Assistance (OTDA): Wage Subsidy and Transitional Employment Programs (2015-S-58) … and guidance to contractors to assist them in reporting Wage Subsidy Program and Transitional Employment program performance outcomes and preparing vouchers for wage subsidies and achieving milestones. However, OTDA’s …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsThe Survivor’s Benefit Program for New York State Employees
… Benefit Program provides a minimum death benefit to your survivors if you are an eligible New York State … employee. You may be eligible even if you are not a member of the New York State Employees’ Retirement System (ERS), the … What are the eligibility requirements? There is no need to enroll — your beneficiary is eligible to receive this …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Dormitory Authority of the State of … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… data are properly safeguarded. The village also does not have a recovery plan or breach notification plan and … processing. Even though the mayor reviews the payrolls, he does not review supporting documentation including time …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0XI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… of a contract's payment methodology (for example, deliverable based payment or lump sum payments), an agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureHiring Members with the Enhanced Report – Enhanced Reporting
… or Retirees When hiring employees, it is important to ask the employee whether they are an existing member or retiree of one of the eight public retirement systems in New York State. If … For NYSLRS purposes, the actual hire date is the first day the employee receives pay on your payroll for that …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportLicensing and Monitoring of Proprietary Schools (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of … To assess the extent of implementation of the six recommendations included in our initial audit report Licensing and Monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followState Comptroller DiNapoli Releases Municipal Audits
… manage the district’s three capital reserve funds. As a result, the board reduced its transparency of financial … County) The board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business … officials have less assurance that the purchase was made in the most prudent and economical manner. District officials …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… not properly budget for and allocate sales tax revenue. As a result, taxpayers residing outside the villages did not … The town board underestimated sales tax revenue in the town-outside-village (TOV) general, TOV highway and … 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The board …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-audits