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Town of Albion – Financial Management (2021M-29)
… the Town of Albion (Town) Town Board (Board) developed and monitored realistic and structurally balanced budgets. Key Findings The Board … The Board did not adopt a written multiyear financial plan and written fund balance policy, which limits transparency. … whether the Town of Albion Town Town Board Board developed and monitored realistic and structurally balanced budgets …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29State Comptroller DiNapoli Releases Municipal Audits
… Town of Binghamton , Jamestown Board of Public Utilities , Liverpool Public Library , Monroe County , Village of … identify the type and/or quantity of materials purchased. Liverpool Public Library – Board Oversight and Leave Accruals … the Town of Binghamton Jamestown Board of Public Utilities Liverpool Public Library Monroe County Village of Nelliston …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… and three cities in New York that were in some level of fiscal stress in 2020, based on scores that largely … stress before the pandemic hit,” DiNapoli said. “Some of that pressure could be alleviated with federal stimulus funds and the restoration of state aid, but the full extent of the pandemic’s impact on …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… average value for farmland among Northeastern states— only Maine’s value was lower. According to the U.S. …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureBrasher Falls Central School District – Financial Condition (2019M-158)
… funds to fund one-time expenditures or needed reserves, pay off debt and/or reduce property taxes. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158State Agencies Bulletin No. 1234
… to the Payroll Deduction mailbox. Questions regarding withholding taxes may be directed to the Tax and Compliance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1234-april-2013-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 1016.1
… tax status, and when applicable, locating next-of-kin. It is essential that PayServ contain correct and current … of organizations to the latest address reported to USPS by individuals. This service identifies individuals who have … of Move, Move Type, Change of Address Indicator (i.e., moved, probably moved, moved no forwarding), Name, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… grant) lines. For Federal Grant’s using activities of only General and/or Admin , Standard Activities should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… for savings, deep cuts could affect the future reliability of the transit system and jeopardize expansion projects.” … Additionally, the MTA is making progress toward its goal of finding $1.5 billion in recurring annual savings by 2017. … years 2015 through 2017, leaving a manageable shortfall of $262 million for 2018. Despite its healthier operating …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Mattituck Fire District – Claims Audit (Suffolk County) The board did not ensure that all nonpayroll disbursements … approved before claims were paid. Auditors determined that the board did not always perform a thorough and deliberate …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight of the Nourish New York Program (Follow-Up)
… where AGM and DOH could strengthen controls to ensure only eligible products and expenses are funded by Nourish NY. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followTown of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… properly approved and monitored projects in accordance with standard project procedures, it did not set clear and … meeting the intended purpose. THLDC officials disagreed with the findings and recommendations in our report. Appendix …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… pension funds intended for a deceased relative is not only reprehensible, it hurts hardworking New Yorkers who …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionOpinion 93-12
… MUNICIPAL FUNDS -- Appropriations and Expenditures (travel expenses - where spouse accompanies school board … OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member attending … district may not authorize the incurrence and payment of travel and lodging expenses of the spouse of a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Richburg-Wirt Fire District – Board Oversight (2025M-73)
… [read complete report – pdf] Audit Objective Did the Richburg-Wirt Fire District (District) Board of Fire … 2025 fiscal years was $102,007. Audit Summary The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: Develop and adopt required policies, including an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73State Contract and Payment Actions in November
… Comptroller approved 1,324 contracts for state agencies and public authorities valued at $1.2 billion and approved more than 1.9 million payments worth nearly $8.8 billion. The office rejected 148 contracts and related transactions valued at $650 million and more than …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-novemberState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved … replace heat exchangers at Upstate Correctional Facility in Franklin County. $2.6 million with Slade Industries Inc. … to rehabilitate elevators at Creedmoor Psychiatric Center in Queens County. $1.8 million with Awe Incorporated for roof …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-januaryState Comptroller DiNapoli Releases Municipal & School Audits
… policies were followed. Ten checks totaling $249,004, had only the treasurer’s signature. One check for $4,267 payable … unreasonable. In addition, the village fully implemented only one of the seven recommendations from OSC’s January 2025 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… Thomas P. DiNapoli released an audit today identifying school districts that are not meeting all state-mandated physical education (PE) requirements for students. Of the 10 school districts examined, nine did not provide an adequate … Thomas P DiNapoli released an audit today identifying school districts that are not meeting all statemandated …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billion