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State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … comprehensive multiyear financial and capital plans that set long-term objectives and goals. Without formal long-term … of $4,321, they were not entitled to accrue. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… has been held accountable for his crimes.” James said, “I commend our State Police members, the State Comptroller’s … County District Attorney’s Office for their rigorous work on this case. This individual abused the position he was … use. Daley pleaded guilty to petit larceny before Judge Nicholas Rissmeyer in Stratford Town Court. Since taking …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… appropriate steps to collect all available drug rebates for Health and Recovery Plans. The audit covered the period October 1, … Rebate Program to reduce state and federal expenditures for Medicaid prescription drug costs. In January 1991, New … appropriate steps to collect all available drug rebates for Health and Recovery Plans …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansOther Bulletin No. 35
… Fund instructions for processing the April 2017 SCF M/C Performance Advances Affected Employees Employees designated management or confidential in Bargaining Unit 96 who meet the eligibility criteria … Eligibility Criteria Performance Advance Employees in NS positions (Grade 600) which are equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-35-april-2017-state-university-construction-fund-scfUnified Court System Bulletin No. UCS-215
… UCS Salary Increase (Bargaining Units 87, 86, 88, CT, SA, SD, SG, SK and SN) and provide instructions for payments not … Unit SA Communications Workers of America Bargaining Unit SD Association of Surrogate’s and Supreme Court Reporters … eligible non-judicial employees in Bargaining Units SD and SK provide for a salary increase of two percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-215-april-2015-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-167
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … and CT Background The Judiciary Law, Section 37 provides for the payment of annual increments and additional increments (longevity payments) for certain employees in the Unified Court System (UCS). The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-167-april-2011-service-increments-longevity-payments-and-longevityState Agencies Bulletin No. 1267
… not processed automatically. Affected Employees Employees in the Professional, Scientific and Technical Service Unit – … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-037) and NS positions (Grade … for a performance advance provided the employee: Is in a BU05 position on the payment effective date; and Has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1267-october-2013-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1266
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-025) and NS positions (Grade … for a performance advance provided the employee: Is in a BU02, BU03, BU04 or BU47 position on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1266-october-2013-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1320
… Supervisors (SSPU) BU61 and BU91 Background The following Chapter Laws provide for a salary increase of two percent (2.00%) and increases to … Pay record for any of the following earnings codes on or after the payment effective date and while in an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1320-april-2014-security-salary-increases-and-additional-pay-increasesPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which … that was not needed as a funding source because the Board and District officials overestimated appropriations when they …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Barker Central School District – Payroll (2023M-19)
… Determine whether Barker Central School District District employee compensation payments were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… Key Recommendations Amend the City Code to clarify how the City intends to compensate officers and employees for …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Village of Endicott – Budget Review (B4-14-7)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water … Village’s tentative budget exceeds the property tax levy limit set by statute. Key Recommendations Address the … financing sources. Ensure compliance with the tax levy limit law by either adopting a local law to override the tax …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Eastchester – Parking Ticket Collections (2012M-246)
… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246LaFargeville Central School District – Financial Condition (2016M-216)
… the District`s financial condition for the period July 1, 2014 through April 30, 2016. Background The LaFargeville … the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates … budgets for the three fiscal years 2012-13 through 2014-15. District officials appropriated about $1 million of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Town of Keene – Records and Reports (2024M-27)
… and certain revenues and expenditures were not reported in the annual financial report (AFR). Of the 20 journal … were not supported, eight (40 percent) were not recorded in a timely manner and no one independently reviewed and … were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… in additional spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare … 2026 budget also does not reflect higher-than-anticipated health insurance costs and oft-cited recurring budget risks, such as …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetCounty of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19