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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … government spending and more than 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… types or descriptions. Always prepare and submit accurate bank reconciliations to the Board. The report includes four …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Opinion 97-17
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … The phrase "local officer or employee" is defined, in relevant part, as "the heads (other than local elected … completion and filing by library officers and employees. In addition, since a "city and county public library" is not …
https://www.osc.ny.gov/legal-opinions/opinion-97-17DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… and effective management strongly positions the Fund to ensure that state and local government employees will … by the Fund in 2009 as part of his ongoing efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterLe Roy Central School District – Reserve Funds (2022M-110)
… unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110State Comptroller DiNapoli Releases Municipal Audits
… not ensure all disbursements were approved before payment or for proper purposes. In addition, auditors found the … of White Plains, Schenectady and Lackawanna had limited or non-existent multiple dwelling inspection programs and the …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Subway Ridership Dashboard
… changed as commuting patterns shifted over the past year. It affords important insight into how communities rely … returned slowly since the pandemic shutdown in the city a year ago, but it has fluctuated dramatically from one corner …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardOpinion 93-4
… by a two-thirds or three-fifths vote because in either case a minimum of five affirmative votes are required (see 10 …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Comptroller DiNapoli Releases Municipal & School Audits
… treasurer. Genesee County – Court and Trust Funds (2024-C&T-7) Auditors found the county clerk’s register did not … they did not have a plan to identify all potential outlets for sampling. Auditors also found that district officials did …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 343
… Affected Employees Employees in the following titles who were previously in Bargaining Unit 01, New York State Correctional Officers … 2 Effective Date Effective 8/19/2002. To be processed in checks dated 10/23/2002. Background On August 19, 2002, … Employees in the following titles who were previously in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitOversight of the Nourish New York Program (Follow-Up)
… in our initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 … to expand the State’s food supply network and markets for New York farm products while also providing greater access to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followState Comptroller DiNapoli Releases Municipal Audits
… was sentenced to five years’ probation and ordered to pay full restitution of nearly $90,000 for stealing funds from …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-848
… of this bulletin is to provide agencies with instructions for processing the CUNY rate increases for City Laborer titles. Affected Employees: CUNY employees … of this bulletin is to provide agencies with instructions for processing the CUNY rate increases for City Laborer titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-848-city-university-new-york-cuny-retroactive-rate-increasesCUNY Bulletin No. CU-810
… agency must submit the following: For all rate increases, request a Pay Change using the Action/Reason code of PAY/CRT … and submit the new hourly rate. A separate Pay Change request must be made for each subsequent row that exists on … ), Next of Kin Affidavit ( AC 934-P ), and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-810-cuny-retroactive-rate-increases-locksmith-skilled-tradeLiberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Hempstead – Budget Review (B7-16-4)
… was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background … which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key … the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2016-17 proposed …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Purpose of Audit The purpose of our audit was to examine the Agency’s … 30, 2014. Background The County of Clinton Industrial Development Agency is an independent public benefit … that properties are transferred back in a timely manner to project owners when bonds are retired or straight-lease …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectDiNapoli: State Pension Fund Value $178.1 Billion
… markets during a volatile year. The Fund has an estimated value of $178.1 billion. “Despite weak equity markets, the … expected rate of return is 7 percent. The Fund’s value reflects $10.9 billion in benefits paid out during the … years 2014-2015 and 2015-2016. A graph showing the Fund’s value since 1993 is available here: …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through … plan. The District does not have an effective process to identify all nonresident foster students receiving …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… staff service fees were accurately calculated and paid in accordance with written agreements. Key Findings The … calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services. This was 172 … and certain fees were not properly annualized as specified in the agreements. In addition, LCIDA paid a fee for one …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1