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State Comptroller DiNapoli Releases Municipal Audits
… were issued. City of Amsterdam – Budget Review (Montgomery County) The significant revenue and expenditure projections … all of the recommendations in the previous review letter when preparing the 2023-24 proposed budget. Auditors … found that the mayor submitted the 2023-24 proposed budget to the council on April 19, 2023, or 18 days after the …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… transfers and successions were selected from an automated wait list (AWL) and approved by DHCR. However, in most cases, … tenants were selected in the order they appeared on the wait list. One development did not request or receive DHCR …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… and Salesforce.com to reexamine their CEO and executive pay and adopt policies that take into account the compensation of the rest of their workforces. In … corporate income in the United States for years, with CEO pay rising dramatically while wages for most other company …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payState Comptroller DiNapoli Releases Audits
… related to revenue collection, procurement, investments, payroll, budgeting and equipment inventories. In a follow-up, …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… invoice field of the voucher, the agency must enter the full PCard billing account number followed by the two - digit … invoice field of the voucher, the agency must enter the full TCard billing account number followed by the two - digit … invoice field of the voucher, the agency must enter the full NET-Card billing account number followed by the two - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesOpinion 2003-6
… operation a police department in a town that contains the full territory of one village and a portion of another … the town has its own police department, consisting of four full-time officers. The other village does not have its own … a police department of four or more policemen on an annual full-time basis, established and maintained under the rules …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6DiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… County District Attorney Jason Schmidt announced the indictment and arrest of Mark Woods, the former longtime … be held accountable for his reprehensible conduct.” “The indictment unsealed earlier today is our second aimed at … the appropriate authorities, leading to the investigation, indictment, and arrest of Mr. Woods,” said Dunkirk Mayor Kate …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityUnified Court System Bulletin No. UCS-295
… Purpose The purpose of this bulletin is to provide agencies with instructions for manual payment of the April 2021 UCS Security and Law Enforcement … 86 Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-295-april-2021-unified-court-system-ucs-security-and-lawState Comptroller DiNapoli Releases Audits
… Department of Agriculture and Markets – Oversight of the Farm-to-School Program (Follow-Up) (2022-F-9) Under the Farm-to-School Program, Agriculture and Markets provides … financial assistance to promote the purchase of State farm products by schools, universities, and other educational …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsOpinion 2000-2
… You note that, pursuant to Town Law, §64(17-b), towns are authorized to expend moneys for certain cultural … we note that villages and other municipal corporations are authorized to enter into agreements with not-for-profit agencies which are authorized to apply for and accept certain federal funds …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Inventory Controls
… managers are required to complete quarterly inventory audits to ensure devices are being tracked in ITSM … have not completed all quarterly physical inventory audits as required. Additionally, some State entities have …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsUnified Court System Bulletin No. UCS-107
… in the future must be ended by inserting the appropriate End Date in the End Date field on the Additional Pay page. Automatic … Effective Date, New Additional Pay Amount and Earns End Date (if applicable). NHRP595b New Supplemental Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleOpinion 2000-4
… costs would only be felt in the future" ( NYPIRG v City of New York , 89 Misc 2d 262, 266, 390 NYS2d 784, 787, affd 48 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Opinion 88-6
… although benefits under the plan vest immediately and in full, they are not payable until the "normal retirement age" …
https://www.osc.ny.gov/legal-opinions/opinion-88-6XI.12.B Contract Assignments – XI. Procurement and Contract Management
… (“Transferee”) other than the original contracting party having such rights, obligations, and liabilities … their signatures acknowledged. If the original contracting party has ceased to exist as a business entity, the … or organization other than the original contracting party having such rights obligations and liabilities …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsOversight of Kendra’s Law
To determine whether the Office of Mental Health OMH is effectively monitoring Assisted Outpatient Treatment AOT to provide reasonable assurance that existing and potential AOT recipients receive their courtordered treatment
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawState Agencies Bulletin No. 174
… automatic earnings will be the begin and end dates of the payroll period being processed. Agency Procedures: Changing … employee is paid automatically using the dates of the payroll period being processed, the agency must submit, if … earnings code RGH, the exact begin and end dates of the payroll period being processed and the number of hours to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… less statutory distributions to the horse racing industry, New York State Gaming Commission and allocations to the local …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementState Comptroller DiNapoli Releases Municipal & School Audits
… unassigned fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund … of approximately $1.4 million if revenue estimates are not realized. Budgeted personal services revenues of … released in July 2021. The audit determined the board did not effectively manage the district’s financial condition and …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… District Operations (Tioga County) District officials did not comply with their procurement policy when procuring … contract prices. Auditors also determined the board did not establish adequate controls to safeguard fixed assets. In addition, the treasurer did not submit required annual …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-audits