Search
Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … Authority – Cash Receipts (Ontario County) The authority does not follow procedures for depositing cash that exceeds … or unforeseen expenditures. The 2016 proposed budget does not include an allowance for uncollectible taxes. The …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Town of Guilderland – Information Technology (2025M-61)
… access and loss? Audit Period January 1, 2024 – January 10, 2025 Understanding the Audit Area Town officials and … suffering a serious interruption of services, periodically test backups, or provide IT security awareness training. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Taberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… Board of Directors (Board) and Treasurers ensure financial activities were properly recorded and reported and funds were … Summary The Board and Treasurers did not ensure financial activities were properly recorded and reported and funds were … information to effectively oversee the Company’s financial activities. In addition, weaknesses in recordkeeping and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6NYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… Program, working in partnership with all asset class teams. In addition, the director will provide internal training to investment teams on sustainable investing to further integrate ESG … Siwo is available for download here https://www.osc.state.ny.us/images/press/andrew-siwo-photo.jpg. About …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsVillage of Rhinebeck – Claims Auditing (2025M-147)
… 30, 2024 Understanding the Audit Area The claims audit is often the last line of defense for preventing … auditing process, the control consciousness of its staff is enhanced because officers and employees are aware that a … will occur before public funds are disbursed. Because it is the board’s responsibility to ensure tax dollars are spent …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Town of Schuyler Falls – Host Fee Payments (2026M-26)
… [read complete report – pdf] Audit Objective Did the Town of Schuyler Falls (Town) receive … (landfill) is located in the Town and is operated by a waste management company (corporation). As of January 31, … the corporation totaling approximately $4.3 million for waste received at the landfill during the period of April 1, …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Comptroller DiNapoli Releases State Audits
… of Health: Medicaid Program: Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a … accommodate passengers disembarking from the Staten Island Ferry. Also, trains headed to the ferry were sometimes given priority over scheduled outbound …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 91-12
… ask whether moneys raised by a volunteer fire company that is part of a village fire department is property of the village or the fire company. General … For purposes of section 204-a, the term "fire company" is defined to include a volunteer fire company of a county, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 97-15
… COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a special district for the … may be established within counties. Street lighting is not one of the listed purposes ( cf . Town Law, §§190, … of cities and villages, as a county charge). Further, it is our opinion that a county may not, by the enactment of a …
https://www.osc.ny.gov/legal-opinions/opinion-97-15State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Burnt Hills – … authorized to collect water and sewer payments, but there is only one cash drawer, which limits the ability to identify …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Montrose Fire District – Claims Auditing (2025M-53)
… Objective Did the Montrose Fire District (District) Board of Commissioners (Board) properly audit claims? Audit Period … to ensure sales taxes are not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 … $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53The North Country Is Among the Top Regions in the State for Agricultural Sales
… engine for their communities and an essential part of our food supply system. This is especially true in the North … producing region in the state. Access to fresh, healthy food adds to the quality of life in the state, but this local food supply was put to the test during the pandemic, and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryMidway Fire District – Claims Auditing (2025M-143)
… Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best … were not always adequately supported; included sales tax, unnecessary charges including potentially inappropriate … gift card purchases totaling $2,000 were made. Sales tax totaling $762 was paid, even though the District was …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0CUNY Bulletin No. CU-722
… salary increase for employees in the title of CUNY Theater Technician, Theater Technician Specialist, and Lead Theater Technician. The … 1.5% salary increase may be submitted in Institution pay period 17C, paychecks dated 11/18/2021. The Theatre Tech …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Alden , Town of Bainbridge , Cortland County , … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … State Comptroller Thomas P DiNapoli today announced his office completed audits of Village of Alden Town of …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions … a total assessed value of $16.4 million and found that 27 exemptions (45 percent), totaling approximately $1.5 …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsOverview – XI. Procurement and Contract Management
… This section provides information related to various types of multi-agency contracts available to Statewide Financial System (SFS) users. Guide to Financial Operations REV. 09/15/2015 … This section provides information related to various types of multiagency contracts available to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8-overviewCUNY Bulletin No. CU-439
… Transit Benefit (code 438) deduction amount to $62.50 for those employees whose Pre-Tax Transit Benefit deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesOmnibus Procurement Amendments
… competitive negotiation concluding with a best and final offer; clarifying the use of best and final offers for …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1State Agencies Bulletin No. 962
… 2010. Overtime compensation as defined in the legislation is “compensation paid under any law or policy under which … rate of 3% in the Percentage field. The 3% contribution is not covered under Section 414-h of the Internal Revenue Code and is subject to both Federal and State withholding taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/962-new-tier-5-benefit-structure-new-york-state-police-and-fire-retirement