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State Comptroller DiNapoli Releases Municipal Audits
… of financial operations, enforce the financial provisions in the company’s bylaws, or adopt detailed, written bylaws to … could go undetected and uncorrected, which could result in theft, waste and abuse of company resources. Town of … of the review was to assess the district’s progress in implementing recommendations in the prior audit Tioga Fire …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… While pension costs are pre-funded and invested to help pay for these future benefits, most governments, including … for retiree health insurance and instead fund it on a “pay-as-you-go” basis or out of pocket. The funding mechanism … that allow public employers to set aside money today to pay for these benefits,” DiNapoli said. “The numbers are …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careUpdate Vendor Information and Access
… including: bank accounts for electronic payments (ACH), email addresses for delivery of purchase orders, and … setup will all be configured for payments to be made via ACH. Log in Don't have an account? Update Address and … contact add and update vendor banking information for ACH payments add and update vendor locations view financial …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessOpinion 89-11
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Fire Department Volunteer Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to … Fire Department Volunteer Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 93-4
… -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, §§10.00, 11.00(a)(33-a), 21.00, 33.00, 35.00: A … periods of probable usefulness specifically for the payment in a single fiscal year of judgments, compromised …
https://www.osc.ny.gov/legal-opinions/opinion-93-4August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water and drinking water … A statement of sources and uses of funds, a debt service schedule and an estimated net debt service schedule is …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… million has been reimbursed. To meet HUD’s Report 2021-S-10 2 requirements, HCR must expend over $96 million of the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingSelected Aspects of Accommodations for Passengers With Disabilities
… determine whether the Port Authority of New York and New Jersey (PANYNJ) has complied with selected requirements of … created to control the port district of New York and New Jersey, maintaining the trade and travel infrastructure of … To determine whether the Port Authority of New York and New Jersey complied with selected requirements of the Americans …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesUnexpected Delays and Events
… with train crews, the media, and the public via phone, web, customer email, tweet, postings on station message …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsState Comptroller DiNapoli Releases School Audits
… critical that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Town of Oxford – Financial Condition (2024M-135)
… [read complete report – pdf] Audit Objective Did the Town of Oxford (Town) Board (Board) receive complete and accurate … budget officer. He is responsible for providing the Board with financial reports. The Town’s general and highway fund … fiscal year AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… properly approve and monitor projects that were provided financial assistance? Audit Period January 1, 2017 – August … prosperity of the people of New York State. IDAs provide financial assistance, including tax exemptions (e.g., real … energy and recreational facilities).In return for financial assistance, many project owner occupants, or …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mState Comptroller DiNapoli Releases Municipal Audits
… contracting with the company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval and … have. These funds should have been paid to the City of Glen Cove, $75,039, and to the school district and library, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… totaling approximately $2 million, 206 claims totaling about $1.3 million had one or more exceptions. The board did … County) The assessor did not properly administer forest land, religious and veteran’s real property tax exemptions. … in a December 2021 audit. Town officials did not take meaningful actions to implement corrective action. Of the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2043
… agencies of a new prior year NYSTRS arrears deduction code, reporting for the new code and provide instructions to enter employee arrears. … on a bi-weekly basis through the use of this new deduction code. Currently, NYSTRS bills agencies via monthly bill for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersDiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… of 11.94% for the state fiscal year ending March 31, 2026, closing at a record-high estimated value of $295.4 … billion paid out during the fiscal year. As of March 31, 2026, the Fund had 39.4% of its assets invested in publicly … meet long-term obligations than its peers and is able to weather market volatility. The funded status was 92.2%, as of …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billionDiNapoli: Technology Changing How Local Governments Serve Residents
… companies, these municipalities are providing free high-speed Wi-Fi access to residents and visitors in “hotspots.” … that record use of the parking spot and support remote e-ticketing. These systems often allow drivers to create user …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 94-7
… that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of fees for services … from imposing fees upon users of emergency or general ambulance services provided by a village fire department and … ask whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 95-12
… federally chartered savings banks. You ask whether a municipality and an industrial development agency (IDA) may … Whether a municipality and an industrial development agency IDA may …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Police Bulletin No. SP-205
… effective April 1, 2020 for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining … the increases for eligible employees in Bargaining Unit 07 and Bargaining Unit 17. Effective Date(s) The increases to … Eligibility Criteria Employees in Bargaining Unit 07 and Bargaining Unit 17 who have a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-205-april-2020-increase-location-pay-and-supplemental-location-pay-state