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Steuben County – Financial Management (2025M-127)
… The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … respectively. As of December 31, 2024, the general and road funds had unrestricted fund balances that totaled $118.9 million. The general and road funds are primarily funded by sales tax (general fund …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… [read complete report – pdf] Audit Objective Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Palermo Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
The Supervisor did not maintain complete accurate and uptodate accounting records and reports As a result the Board lacked reliable information necessary to manage the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… Central School District (District) officials properly record and account for capital assets? Audit Period July 1, … Audit Summary District officials did not properly record and account for all of the District’s capital assets. … District officials did not properly record and account for all of the Districts capital assets As …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … sustained financial needs associated with constructing a new fire station and replacing old vehicles and equipment; or … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… errors went undetected and resulted in erroneous and missed payments. Of the 41 employees reviewed, 14 separation … $451,298, nine had calculation errors totaling $1,630. One former employee, as well as the estates of three former … allow them to effectively manage financial operations and capital projects. General ledger balances were inaccurate …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… Thomas P. DiNapoli and New York City Comptroller Scott M. Stringer today called on the Securities and Exchange … NYS Comptroller Thomas P DiNapoli and NYC Scott M Stringer today called on the SEC to compel fossil …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Central Square Central School District , … and the Williamsville Central School District . “In an era of limited resources and increased accountability, it’s … contains provisions related to the appointment and duties of the claims auditor, the board did not ensure that the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Adams – Justice Court Operations (Jefferson County) Overall, auditors found court funds were properly … Andes Joint Fire District – Financial Activities (Delaware County) The Board of Fire Commissioners (Board) did not …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Auditors … of various counties, cities, towns and villages across the state to assess whether local officials adequately considered the impact of the pandemic on their financial operations …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-648
… criteria Background Section 12, of the 2009-2016 Blue Collar Agreement between the City University of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-648-cuny-june-2019-uniform-allowance-paymentUnified Court System Bulletin No. UCS-165
To explain procedures for processing Judicial Supplemental Support Allowance payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-165-2011-judicial-supplemental-support-allowanceUnified Court System Bulletin No. UCS-157
… Purpose To explain procedures for processing Judicial Supplemental Support Allowance payments. Affected … Judges of the Unified Court System Background The Judicial Supplemental Support Fund provides judges with … and goods to support them in the performance of their judicial responsibilities of up to $10,000 (to be paid in two …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-157-2010-judicial-supplemental-support-allowanceDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… rates for the New York State and Local Retirement System (NYSLRS). Employers’ average contribution rates for … 11.6% to 13.1% of payroll for the Employees’ Retirement System (ERS) and from 27.0% to 27.8% of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two systems, which …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Unified Court System Bulletin No. UCS-255
… agencies of OSC’s automatic processing of the April 2018 Salary Increases for Judges, Justices and New York City … respect to the adequate levels of compensation and non-salary benefits for Judges and Justices of the state paid … has recommended that all NYS Judges receive phased-in salary increases over four fiscal years beginning April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-255-april-2018-salary-increase-judges-justices-and-new-york-cityState Police Bulletin No. SP-106
… the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 … now deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-106-new-york-state-police-shift-change-half-time-paymentDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… ranks among the best in the nation, and New York is one of a handful of states that offer state tax relief. … help you give the gift of higher education this holiday season,” said DiNapoli. “Our program consistently ranks among … for parents and loved ones who want to get a head start on saving for college. It’s never too early or too late …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesJune 2002: GASB Statement 34
… This project culminated in June 1999 with the issuance of Statement 34 of the Governmental Accounting Standards Board - … and Local Governments. Major changes required by GASB Statement 34 include: Government- Wide Reporting Focus on … information (Management Discussion and Analysis) GASB Statement 34 will be effective in three phases depending on …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34DiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… diverted, serve five years’ probation and perform 250 hours of community service. Karam was also ordered to pay … trust. I want to thank the New York State Comptroller’s Office and the New York State Police for their assistance and … along with our partners at the State Comptroller’s Office and Oneida County District Attorney’s Office, for …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kState Agencies Bulletin No. 194
… 02, 03, 04, 47 and 67. Effective Date The VRWS program for CSEA employees is effective the first full pay period in … 5%, use the action of Data Change and reason of CHG PCT (CPT) and change the Part-Time PCT accordingly. If there is a … request the Action of Data Change and Reason of CHG PCT (CPT) effective the date of the change. Additional Data Change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/194-new-bargaining-units-eligible-participate-voluntary-reduction-work