Search
Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … all the disbursements reviewed were properly recorded on board-approved abstracts, the board does not conduct a … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… spending, now largely subject to the sales tax. Detail on this activity is not currently available. “We anticipated … financial help to states and local governments hit hard by this virus to avoid severe cuts to critical services.” … in 2019. Table: Monthly Local Sales Tax Collections by Region Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayExamination of Unemployment Insurance Willful Overpayments
… a willful misrepresentation, a penalty shall be imposed on the claimant. Key Findings We found NYDOL did not … to 71 penalties valued at $4,022 that were under-assessed by NYDOL. In addition, staff recorded 6,405 overpayments … the penalty amount. We found these errors were caused by either NYDOL officials providing staff with unwritten …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsState Agencies Bulletin No. 2403
… year 2026 Background: Pursuant to IRS IR-2025-67, released on November 13, 2025: The regular yearly contributions amount … the additional catch-up contribution limits as provided by the Deferred Compensation vendor. Questions: Questions … to the New York State Deferred Compensation Plan or by calling the helpline at 1-800-422-8463. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2403-deferred-compensation-maximum-contributions-limits-calendar-year-2026Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… has approximately 40 members. The Company is governed by its Constitution and bylaws. The officers of the Company … to initiate non-Company transactions without detection by making purchases with the Company’s bank debit card and on the Company’s credit with vendors. The Treasurer also …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Rensselaer in Rensselaer County. The District is governed by the Board of Education which comprises five elected … The District has an internal auditor who provides training on extra-classroom activity funds to other school districts; … $13,188 to determine if they were properly documented by both the student treasurer and central treasurer and found …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomVillage of Endicott -- Budget Review (B17-4-7)
… for the next succeeding fiscal year. Key Findings Based on our review, the significant revenue and expenditure … implement our recommendation in last year's budget review by adjusting the rate structure in the water and sewer funds. … of $8,586,051, which exceeds the Village's tax levy limit by $470,040. Key Recommendations We recommend the Board …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Town of Prattsville – Justice Court (2012M-243)
… issue press-numbered receipts for all payments collected by the Court, and did not enter all moneys received into the … a proper bank reconciliation and accountability analysis on a monthly basis. Ensure that deposits of all moneys … payments of fines, fees and surcharges currently held by the Court, and report to the JCF future collections in the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… is located in Columbia County. The Village is governed by an elected Board of Trustees comprising a Mayor and four … and timesheets for two part-time employees were not signed by their supervisors. Internal controls over the Court’s … proper bank reconciliations and accountability analyses on a monthly basis. Review bank statement activity and bank …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Wyoming County Industrial Development Agency – Project Management (2015M-62)
… New York State General Municipal Law. The IDA is governed by a Board of seven members who are appointed by the County Board of Supervisors. For our audit period, the … and procedures critical to project evaluation criteria on which to base project approval decisions; review and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Bangor – Board Oversight (2012M-193)
… The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for … The Board is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board … did not audit the records of the Supervisor, Town Clerk, Dog Control Officer and Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… is located in Ontario County. The Town is governed by the Town Board, which comprises four elected members and … allowing the Town’s 2013 budget to exceed the tax cap by $25,403, or approximately 5 percent. Key Recommendations … The Board should review budget-to-actual reports on a monthly basis and use them to monitor current-year …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Starpoint Central School District – Audit Follow-Up (2022M-101-F)
… and Wheatfield in Niagara County. The District is governed by a five-member Board of Education (Board), that is … The District’s network and information systems are managed by the District’s Network Manager and the BOCES Coordinator … communicated confidentially to District officials, based on our limited procedures, we determined that the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… the Fund, thanks to its prudent management and long-term approach, is well positioned to weather any storms and … bonds and mortgages (22.26%), private equity (14.60%), real estate and real assets (12.77%) and credit, absolute return …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24NYS Common Retirement Fund Announces Second Quarter Results
… mortgages (24.3 percent), private equity (7.8 percent), real estate (6.6 percent), absolute return strategies (2.7 percent) and opportunistic alternatives and real assets (1.4 percent). DiNapoli initiated quarterly …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… not properly record dates of collections for clerk fees on 21 of 29 daily collections totaling $438 (64%). The clerk … required. Bank reconciliations were not always performed by the bookkeeper and were not reviewed by the supervisor. In addition, monthly financial reports …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… are to be commended for protecting their long term value by committing to diverse energy sources that are … goals for increased use or production of renewable energy by December 2016. Companies are increasingly turning to … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyDiNapoli: State Pension Fund Releases Annual Investment Return
… bonds and mortgages (21.53%), private equity (14.61%), real estate and real assets (13.39%) and credit, absolute return … and opportunistic alternatives (6.33%). The Fund’s long-term expected rate of return is 5.9%. The Fund’s annual …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnState Agencies Bulletin No. 266
… employees. Effective Date(s) Checks dated July 18, 2001 for Administrative agencies Checks dated July 26, 2001 for Institutional agencies OSC Actions OSC will begin issuing … State policy regarding when paychecks may be presented for payment remains the same; that is, Wednesday for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksManagement of Indoor Air Quality for Individuals With Asthma
… asthma. The COVID-19 pandemic has had significant impacts on those living with chronic diseases such as asthma. … are provided in those target areas. This lack of oversight by the Department means it cannot properly determine whether … could not provide 39 of the 106 LHD reports required by the terms of the contracts. Progress reports provide …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthma