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Town of Pleasant Valley – Financial Management (2024M-158)
… realistic budgets or properly manage reserves. As a result, the Town had significant recurring operating … and $1.2 million, respectively. Appropriated fund balance to offset annual deficits that was not needed to fund … did not adopt a fund balance policy and lacked a plan on how the funds will be used. As a result, there was no …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158CUNY Bulletin No. CU-746
… 15C, paycheck dated 11/03/2022. Eligibility Criteria: All full and part-time employees meeting the eligibility criteria … of Pay Rate Change/SAC (Mass Salary Increase) for eligible Full-Time Annual Salaried employees in Active or Paid Leave … Code of Pay Rate Change/CSL (Cor Sal) for eligible Full-Time Annual Salaried employees who are inactive on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-746-2022-professional-staff-congress-psc-2-general-salaryOpinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 99-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in … Whether the assets of a service award program for volunteer firefighters must be …
https://www.osc.ny.gov/legal-opinions/opinion-99-1DiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… agency as required. Home Supply invoices dated from June 2013 to June 2014 showed that the DDSO could have purchased … more for the items. Home Supply was founded in January 2013 and is owned and operated by a former Palmer employee …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … to be audited, the CFO’s 2022-23 fiscal year financial records and reports, as required by New York State Village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19DiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… DiNapoli finds that New York’s Tuition Assistance Program (TAP), the state’s primary need-based grant program for college students, has not kept pace with … the 2008-09 academic year (AY) and that undergraduate TAP recipients dropped by 77,000 (21%), with steep declines …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsOpinion 2006-8
… in an employee benefit accrued liability reserve fund to pay for lump sum “retirement awards” paid upon retirement to … district may use monies in an employee benefit fund to pay for awards paid upon retirement under collective …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2000-3
… must be filed with the State Comptroller on or about the date of publication (Town Law, §§193[1][b][1]; 209-d[2]). It …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3State Comptroller DiNapoli Releases Municipal & School Audits
… did not request proposals within the last five years for 43 professional service contracts (91% of contracts … did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … by sharing personal identification numbers or vehicle fobs to fuel buses. Officials also did not develop written …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsDiNapoli: CDTA Overtime Expenses and Ridership Growing
… 20 percent of the authority’s total employee compensation in the 2015 fiscal year, more than twice the proportion of … regional transit agencies, amid steady ridership growth in recent years, according to a report released today by … and educational institutions,” DiNapoli said. “After a dip in 2010, the authority’s total ridership has been increasing. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingState Agencies Bulletin No. 1909
… Affected Employees All Arbitration eligible employees in Bargaining Unit 01 represented by NYSCOPBA are affected. … for employees who have at least one year of service credit in either BU01 or BU21. Please note, there is no 2021 increase in the Hazardous Duty Pay payment amount for Non-Arbitration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… 341, also known as New York State's Donnelly Act. Based on what was stated on the record in today's court proceedings, it is expected … I thank Attorney General Schneiderman for working with my office to root out this fraud." "Public employees have a …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-caseState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Asharoken – Claims Audit and Treasurer’s Duties (Suffolk … found the board did not always conduct a thorough audit of individual claims for non-payroll disbursements because … consistently included with claims submitted for review. Of the 232 disbursements totaling $877,625 reviewed, 51 …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsEPI - Making Strides on Broadband Affordability
The COVID-19 pandemic demonstrated that having access to high-speed internet is critically important – and that access is unavailable to many low-income families, often because of cost.
https://www.osc.ny.gov/files/reports/pdf/making-strides-on-broadband-affordability.pdfProgress Report: The MTA Capital Security Program - January 2010
In the wake of the events of September 11, 2001, the MTA initiated intense planning efforts to determine how to best protect its customers and key assets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2010.pdfTransforming the Procurement Function (2023-S-6)
To determine whether the MTA took action to comply with the Board-approved Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s6.pdfMedicaid Program: Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers (2023-S-18)
To determine whether the Department of Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received services from the appropriate providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s18.pdf