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DiNapoli Statement on MTA Budget
… Thomas P. DiNapoli released the following statement on the Metropolitan Transportation Authority's 2026 Adopted … in order to prepare for potential federal funding cuts. “On the spending side, the MTA proactively targeted additional … a lack of clarity from Washington, the MTA is less reliant on these funds to balance its budget in 2026. The MTA should …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… settlement in this type of case in the Delaware Courts’ history, but also includes much-needed reforms to enhance safety and oversight at the company. We hope this settlement will help safeguard Boeing and the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Policy References Process and Document Preparation: The OSC Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require … overnight assignments away from their official station for at least 30 percent of the work year. In addition, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash advance … Section 115 of the State Finance Law authorizes the establishment of cash advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewComptroller DiNapoli Releases Municipal Audits
… Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Fuel Purchases
… amount of fuel, and keeping accurate records of the supply and distribution of fuel. The audit covers the period … the Authority had contracts with private fuel companies to supply diesel and unleaded regular gas to the two … four counties, a school district, and a private company to supply fuel to its six other regional subsidiaries. The …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesState Agencies Bulletin No. 145
… To explain automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately … that affects the amount an employee should have been paid for a closed contract period, the adjustment will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentYates County – Court and Trust Funds (2025-C&T-1)
… complete report - pdf] Purpose of Review Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll … at $13,700. The Mayor did not require department heads to track their time worked or to submit leave requests for … In addition, the City paid $59,500 to provide health insurance for two Council members without proper approval and …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Town of Owego – Shared Services Facility Capital Project (2022M-42)
… Determine whether the Town of Owego Town Board Board properly planned authorized and monitored the shared services facility capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Village of Islandia – Overtime (2023M-121)
… Islandia (Village) officials properly approved, documented and controlled overtime for employees. Key Findings Village … of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, respectively. The …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly audited claims and … disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village … Village officials did not: Ensure an independent review of Parks and Recreation Department (Department) claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of North Haven – Collections (2024M-99)
… recorded and deposited in a timely manner. As a result, the Village has an increased risk that funds could be lost, misused or … which, if implemented, will improve the Village’s collections process. Village officials generally agreed …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… Purpose of Audit The purpose of our audit was to determine whether District … and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct … The purpose of our audit was to determine whether District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mWayne County – Financial Management (2012M-249)
… the period January 1, 2010, to August 31, 2012. Background Wayne County is located in Central New York, covers … Wayne County Financial Management 2012M249 …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… agreement establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and the swim program fees in 2016 which were remitted to the … and approve the fees that are charged to nonresident swim program participants and ensure that the Program’s …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wellsville Central School District – Financial Management (2017M-159)
Wellsville Central School District Financial Management 2017M159
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… The District, which is governed by an elected seven-member Board of Education, operates three schools with approximately … have private interest in a limited liability company (LLC) that provided report card services to the District. … providing services, the Superintendent recommended to the Board, and the Board approved, a contract with the LLC’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of Trustees which … True North Rochester Preparatory Charter School Contract Management …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mVillage of Liberty – Financial Condition (2013M-109)
… June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109