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County of Putnam – Recreation and Golf Course Collections (2024M-50)
… all collections at the Golf Course were properly accounted for and deposited. Officials did not maintain records … all collections were recorded, deposited or remitted. For the 2023 fiscal year, 30 percent of the Golf Course … system reports and require approvals or authorization for variances. County officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Pavilion Central School District – Claims Audit (2024M-108)
… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Albion – Supervisor’s Records and Reports (2024M-111)
… expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers … as actual expenditures. The Supervisor did not account for payroll-related liabilities, maintain proper cash control …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Cuddebackville Fire District – Board Oversight (2024M-94)
… and reliable accounting records were not maintained. For example, the December 31, 2022 ending bank statement … audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to … CPA. Ensure the required Annual Financial Reports (AFRs) for 2020 through 2023 were filed. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Chart of Accounts
… - One Time Distribution - Agency Split File Job Aids Add New Position Pools Review & Modify Existing Position Pools … Strings for June Lapsing Events. No. CU-787 – New York State Payroll System (PayServ) – CUNY Fiscal Year End (FYE) Rollover of Position Pool Chart of …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsTown of German – Supervisor’s Records and Reports (2023M-54)
… operations was compromised, resulting in diminished transparency of the Town’s financial operations. The former …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… physical accessibility for the 139 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Hammond Fire District – Board Oversight (2024M-151)
… requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Delaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfOswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… 97 (Part A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school … calculate their property tax caps to the State Comptroller for the coming fiscal or school year, before annual budgets … form and manner of this report. Prescribes Requirements for Excess Funds to Be Placed in Reserve The Comptroller …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerComptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… "The momentum of the LGBT civil rights movement here in the U.S. is inspiring, but LGBT men and women face a … tide of discrimination and violence in some parts of the world," DiNapoli said. "These companies have a strong track … Russian gay community continue to appear on VKontakte (VK.com). The letter notes that one group in particular, calling …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… contributions in the wake of majority shareholder support for the New York State Common Retirement Fund’s (the Fund) … political spending, the ruling left the door open for investors to demand information on how and where our … proposals ask companies to make public and comprehensively report their corporate spending on candidates, political …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingDiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… York State Police today announced long-time superintendent of the Utica City School District (UCSD), Bruce Karam, pleaded guilty to the felony charge of public corruption for using taxpayer funds to help support … election and a non-school related fundraiser. As part of the plea agreement, he will serve five years of probation, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionState Agencies Bulletin No. 1024
… will be used as the return address on the 2010 employee Form W-2. Effective Date(s) Immediately Agency Action … that the correct return address is printed on employee Form W-2 Wage and Tax Statements for 2010. OSC Action OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1024-verification-agency-name-and-return-address-employee-form-w-2s-wage-and2022 Women’s History Month Celebration
… to get started. Comptroller DiNapoli’s Gender Pay Gap Report In March 2022, Comptroller DiNapoli released an … full-time working women in New York State. Median earnings for full-time working women in New York were 86 cents for every dollar earned by men in 2019, an annual wage gap of …
https://www.osc.ny.gov/events/2022-womens-history-monthDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… P. DiNapoli, the U.S. Attorney for the Northern District of Georgia Ryan K. Buchanan and the Inspector General for the … Office of the State Comptroller for investigating with us. I also thank the U.S. Attorney’s Office and Special … then withdrew cash or transferred the money to other bank accounts. Smith admitted to investigators that she stole the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… The average bonus paid to employees in New York City’s securities industry for 2024 reached … reached its highest annual level in at least three decades with 201,500 employees, up from 198,400 the year prior and … in City Fiscal Year (FY) 2024. DiNapoli estimates the 2024 bonuses will generate $600 million more in state income tax …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Mandatory Service Credit Purchase Payments – Enhanced Reporting
… are usually incurred for service after a member’s date of membership for which no (or insufficient) contributions … owes mandatory member contributions, you will receive a notification letting you know that their service credit purchase (SCP) deduction has changed. The notification will provide a link to the Loan/SCP Deduction …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-payments