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Comptroller DiNapoli Releases Municipal Audits
… funds exemptions or four additional properties receiving senior citizens exemptions and the owners may have … officers did not disclose their interest in contracts. Village of Hamburg – Recreation Department Cash Receipts – Cash Shortage (Erie County) The board and village officials did not establish adequate internal …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: NYRA's Future Uncertain
… to NYRA’s racing-related deficits. “NYRA relies on Video Lottery Terminals to stay in the black, but that revenue … NYRA’s current franchise agreement, a percentage of Video Lottery Terminal (VLT) revenue from Resorts World New York …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… 20 school districts found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … Eighteen of 20 districts (90%) either did not offer mental health training or provided training that lacked some or all … twenty school districts found they did not provide mental health training to all staff for the 202021 school year by …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffDiNapoli Releases Annual IDA Report
… of $5.3 billion from the prior year, according to an annual report on IDAs released by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies … of $53 billion from the prior year according to an annual report on IDAs released by State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… in order to identify if and when deficit financing is truly needed. Washington, for its part, can, and must, … However, a return to prior pandemic employment levels is generally expected to be quicker than in past recessions. … a conservative approach to managing the uncertain outlook, is needed to understand the magnitude and duration of …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… with attendance at state parks 9.1% higher in 2023 than 2020. This is DiNapoli’s third report on the tourism … tourism-related jobs, followed by the North Country (-15.2%) and the Finger Lakes (-11.8%) with the lowest job … Still Below Pre-Pandemic Levels: After dropping by more than 84% in 2020, the number of international visitors …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a … there is a great deal more work that needs to be done in New York. Local governments need this funding to continue so … needed repairs and maintenance are completed.” As of 2023, New York had 17,573 highway bridges. Local governments, …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesTown of Sodus – Transparency of Fiscal Activities (S9-25-38)
… [read complete report – pdf] Audit Objective Did the Town of Sodus (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Payroll Improvement Project Bulletin No. PIP-018
… 285,000.00 NYSLRS (ERS & PAF) Pensionable Earnings Tiers 1-4 Calendar Year IRS 401(a)(17) Limit V02 RTR Memo CompLmt … ERSBT5 285,000.00 NYSERS Pensionable Earnings (No OT) Tier 5 Plan Year (4/1 - 3/31) IRS 401(a)(17) Limit V03 RTR Memo OT Lmt ERSBT5 20,763.51 NYSERS Overtime Earnings Tier 5 Calendar Year Tier 5 OT Limit V04 RTR Memo CompLmt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservDiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… The average annual Wall Street bonus dipped to $176,500 last year, a 2% decline from the previous year’s average of $180,000, according to New York State Comptroller … The average annual Wall Street bonus dipped to $176500 last year …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022DiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… Young workers in New York City between the ages of 16-24 … continued to face even higher unemployment rates, with young Black workers at 23.8%, nine points greater than in 2019. “Young New Yorkers, who tend to work in lower wage industries, … Young workers in New York City between the ages of 1624 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateTown of Fremont – Transparency of Fiscal Activities (S9-25-29)
… [read complete report – pdf] Audit Objective Did the Town of Fremont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29DiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… DOH’s monthly data indicate that 4.6% of each monthly cohort, on average, renews late. DiNapoli estimates that …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planTown of Greenville – Transparency of Fiscal Activities (S9-25-41)
… agreed with our recommendations and their response is included in Appendix B. We conducted this audit pursuant … in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists every account in … with its balance at a specific point in time. The report is a list of the balances of the accounts in a ledger kept by …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… state aid to all of New York’s cities (other than New York City), and towns, as well as nearly all 1 villages. While AIM … and AIM-Related payments Chapter 59 of the Laws of 2019 [pdf] Chapter 55 of the Laws of 2022 [pdf] Chapter 55 of the … of 2020 [pdf] AIM Payment Amounts and Payment Months by Municipality [xlsx] (last updated July 2026) "Aid and …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaComptroller DiNapoli Releases School Audits
… School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School … employment contracts and collective bargaining agreements. Rome City School District – Financial Management (Oneida … School District Fire Island Union Free School District Rome City School District and the Roosevelt Union Free School …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Agency Financial Reporting Package
… Internet Based Reporting System The Agency Financial Reporting Package (AFRP) is the internet based reporting system used by the Office of the State … Internet Based Reporting System …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageComptroller DiNapoli Releases Municipal Audits
… and effectively.” Village of Cambridge – Payroll (Washington County) Employees received compensation at pay … libraries. These purchases included 289 computers and 110 various computer accessories and warranties for member …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today … Thomas P. DiNapoli’s office. Noe Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to scheming to … submitted time records for working full days at the Buffalo district while also clocked in at the Lake Shore …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneously