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State Comptroller DiNapoli Releases Municipal & School Audits
… to the court and then delivered to the county treasurer for safekeeping. Auditors identified one action totaling … However, the money had been in the treasurer’s custody for over three years and, therefore, should have been turned … recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. An employee was also paid …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… (Board) with complete, accurate and timely records and reports? Audit Period June 1, 2022, to December 31, 2024. We … 16, 2025, to comment on late-filed Annual Financial Reports (AFR) 1 , and forward to February 26, 2025, to comment on late Treasurer’s Reports. Understanding the Audit Area A treasurer should …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… OVERVIEW When a State agency awards a term contract that allows for the purchase of commodities on an as-needed basis, the contract should be established as a Purchase Authorization contract (Purchase Authorization). This section provides … When a State agency awards a term contract that allows for the purchase of commodities on an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsTown of Paris – Water and Sewer User Charges (2025M-146)
… [read complete report – pdf] Audit Objective Did Town of Paris (Town) officials properly manage the billing, collection and enforcement activities associated … $175,000 in water rents and penalties on behalf of the Sauquoit Water District (Water District), and …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146State Agencies Bulletin No. 1571
… Employees Receiving Occupational Differential Pay (OPD) or Geographic Pay (GEO) For employees receiving OPD or GEO pay and whose salary exceeds job rate of their grade or equated grade, the amount of OPD or GEO must be reduced by the difference between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1571-managementconfidential-mc-third-2-parity-increase-effective-april-2017State Agencies Bulletin No. 1160
… be available after the automatic processing of the Uniform Cleaning and Maintenance adjustments are loaded into the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-andState Agencies Bulletin No. 2067
… 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-andUnified Court System Bulletin No. UCS-328
… 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemState Government Accountability - Special Reports
… October 2021 Compliance With Executive Order 95: Achieving Transparency and Citizen Engagement Through …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsPekin Fire Co. President Dipped Into Bell Jar
… in 2014 and 2015, which misrepresented his use of the funds. As company president, Amacher oversaw the fire …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarState Comptroller DiNapoli Statement on New York City Preliminary Budget
… the following statement on New York City’s fiscal year (FY) 2024 preliminary budget proposal: “The plan takes an important step towards … at a number of agencies, the city now anticipates a FY 2023 surplus of $2.2 billion, $1.5 billion more than it … the following statement on New York Citys fiscal year FY 2024 preliminary budget proposal …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetFund Financial Data – 2022 Financial Condition Report
… Revenues, Expenditures and Changes in Fund Balances in the ACFR . * The State’s governmental funds include the General …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataWest Valley Central School District – Financial Management (2013M-178)
… of Audit The purpose of our audit was to evaluate the District’s financial operations including the use of … June 4, 2013. Background The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board of Education which …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Baldwinsville Central School District – Financial Management (2016M-65)
… District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is governed by an elected Town Board which comprises a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyState Agencies Bulletin No. 1706
… Military and Naval Affairs, employees in Bargaining Unit DM and Benefit Program DMN will be eligible to participate in … plan will be reported in Box 12 on the employees Form W-2. Questions Questions regarding this bulletin can be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-navalState Agencies Bulletin No. 954
… codes and to provide instructions to pay the Mentoring Premium. Affected Employees PEF represented employees in … in the mentoring program are eligible for a $1,000.00 Premium. The Program is effective beginning on September 1, … information Each active mentor will receive a mentoring premium of one thousand dollars ($1,000) annually. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindComptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… said State Comptroller Thomas P. DiNapoli. "Thanks to my partnership with Attorney General Letitia James, his … the utmost disloyalty to those he was sworn to serve. My office will continue to root out public corruption, uphold … worked together to fight corruption through their Joint Task Force on Public Integrity. They have brought charges …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardOpinion 90-59
… CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow and ice from) STATE CONSTITUTION, ARTICLE VIII, §1; HIGHWAY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-59