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State Comptroller DiNapoli Releases Municipal & School Audits
… – Records and Reports (Essex County) The supervisor did not maintain complete, accurate and timely accounting … As a result, the board lacked reliable records and reports to manage the town’s financial operations, account balances … not deposit collections as required, the school did not have access to the undeposited funds, and the risk of loss, …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… of the Town of Caroga , Town of German Flatts , Town of Jasper , Town of Mamakating , City of Oswego , Town of Owego … on revenue anticipation notes to fund operations. Town of Jasper – Financial Management (Stueben County) The town is … audits of the Town of Caroga Town of German Flatts Town of Jasper Town of Mamakating City of Oswego Town of Owego Town …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… the Grand Central Madison terminal and on-time performance in 2023 that was better than in 2019. Still, the LIRR had 31% more delays from train car problems last year than in 2019, showing there are still areas that can improve as … the Grand Central Madison terminal and ontime performance in 2023 that was better than in 2019 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityContact Update and Online Help for Local Officials
… Contact Update The Division of Local Government and School Accountability, in the Office of the New York State … log in with your username and password. Online Services School Districts and BOCES will continue to update their … . Contact Update Online Help NAVIGATING THE SITE Once you've logged into the system, a list of your …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… The State’s Empire State Development agency (ESD) has not been meeting … the economic benefits of the transfer compared to the fair market value of the property, a new audit from State … disclosure explaining the economic benefits to New York’s taxpayers for sales of properties below their fair market …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowState Comptroller DiNapoli Releases Municipal & School Audits
… reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated … requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did … auditor did not help ensure that district funds were used to procure goods and services in a prudent and economical …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXI-A.2 Purchase Requisitions – XI-A. Purchasing
… with a Contract Type Requisition, Initiate a request to purchase goods or services from a Preferred Source vendor or … a preferred source, centralized contract, or discretionary purchase, the requisitioner should select the Use Procurement … address on the requisition carries over to the purchase order. If there is more than one ordering address maintained …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… but employment in tourism-related industries remains 4.3% below pre-pandemic levels, according to an analysis … with attendance at state parks 9.1% higher in 2023 than 2020. This is DiNapoli’s third report on the … the Finger Lakes (-11.8%) with the lowest job recoveries. Long Island (-1%) and Central New York (-1.6%) are closest to …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysState Agencies Bulletin No. 914
… Medicare taxes and must be reported on a Form 1099. The regulation was silent regarding the tax treatment of a military stipend paid as wages. Because the IRS’s prior regulation addressed only income, not wages, and required … it was the opinion of OSC Legal Services that the IRS regulation was applicable only in non-employee situations. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsDiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… shareholder proposal , which it co-filed with Green Century Capital Management. “ADM’s commitment to using … food security and our climate,” said Lucia von Reusner of Green Century Capital Management. “ADM’s new policy aims to de-link food production from the crude …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyDivision of Housing and Community Renewal Bulletin No. DH-139
… Pay will be paid using the following effective date and check date: Pay Cycle/Pay Period Type 2025 Effective Dates Check Dates Administration 1 Lag 03/27/2025 04/23/2025 … in Bargaining Unit 67 who have a Payroll Status of Active, Leave With Pay or Leave of Absence on or after the applicable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesVillage of Hudson Falls – Information Technology (2025M-10)
… adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … through October 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village … the police department, that may contain personal, private or sensitive information (PPSI). 1 If an IT system is …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… Agencies (IDAs) reported 4,282 active projects with a record high total value of nearly $136 billion in fiscal … project values, which reached new highs in 2023 despite a modest decrease in the number of active projects,” DiNapoli … Public Authorities Reporting Information System. The data is not independently verified by the State Comptroller’s …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportDiNapoli Report Highlights Where New Yorkers Work
… continued to lag. While more than 70% of state jobs were located in the three downstate regions (New York City, Long … information and public administration sectors. Report Where New Yorkers Work: An Analysis of Industries and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workDiNapoli Issues Report on Transparency of Village Fiscal Activities
… New York State Comptroller Thomas P. DiNapoli’s office released a … required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 days after the close of … mismanagement.” For fiscal year 2023, 246 (46%) of the state’s 532 villages filed their AFR with the State …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesTown of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … financial policies, such as those for fund balance. As of December 31, 2024, the Town’s fund balances totaled approximately $2 million. Audit Summary The Board did not effectively manage the Town’s fund …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102MTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… from $40.9 billion in 2024 to $39.8 billion in 2027, and then rise to $49.5 billion in 2033 as the MTA issues …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts … are two invoice lines, each with its own distribution line, that are required to be entered by the agency. These lines must net to $0. The first invoice/distribution line is for the credit (-) to the expenditure. This line …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… are significant concerns over funding from Washington and slowing economic growth that could jeopardize its financial position and discretionary programs if greater preparation is not … year 2025 benefited from better-than-projected revenues and savings from the lower cost of services for asylum …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… documentation and the same county department was deficient in providing required follow-up services at the time of the … DiNapoli’s auditors reviewed a random sample of 400 cases and found 43 cases among five local departments where either nursing …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-program