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Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… inspection fees up to the maximum amounts permitted by Regulation. If the Department had charged the allowable …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueVillage of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… do not presently have sufficient resources to repay the full amount of these interfund loans without affecting their …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125State Comptroller DiNapoli Releases Municipal & School Audits
… balances, allowing excessive unrestricted fund balances to accumulate. At the end of 2024, the general and highway … $8.3 million in unrestricted fund balance. When compared to the general and highway fund appropriations in the town’s … transfers planned, with no indication of the board’s plan to use the funds. The district’s tax levy increased by …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… If you meet eligibility requirements and have member … are fully insured in case you die before repaying them. How Much You Can Borrow The minimum loan is $25. The maximum … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsUnified Court System Bulletin No. UCS-355
… Agreement between the New York State Court Clerks (BU S9) and the Unified Court System of the State of New York, … a maintenance allowance to all eligible members in June and December. Chapter 531 of the Laws of 2024, which amends … income, will be included in the employee’s taxable gross and are subject to all employment taxes and income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… programs have been poorly served by the failure of the state’s Office of Addiction Services and Supports (OASAS) to … COVID pandemic, according to an audit released today by State Comptroller Thomas P. DiNapoli. “The COVID pandemic … programs even before that, but when the state hit pause on inspections at residential treatment facilities during the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsTown of Spencer – Disbursements (2025M-35)
… disbursements totaling $248,900 that were not included on a Board-approved abstract, which is a list of all claims … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Town of Rush – Board Oversight (2014M-193)
… 1, 2012 through April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 … annual audit of the financial records of all Town officers who received and disbursed cash for fiscal years 2012 and … annual audit of the financial records of all Town officers who received or disbursed money during the preceding fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193DiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… the Grand Central Madison terminal and on-time performance in 2023 that was better than in 2019. Still, the LIRR had 31% more delays from train car problems last year than in 2019, showing there are still areas that can improve as … the Grand Central Madison terminal and ontime performance in 2023 that was better than in 2019 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish … NRT rates for special education students in accordance with regulations. The District’s NRT rates exceeded the New … not exceed SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationBethlehem Central School District – Credit Cards (2017M-41)
… prior to payment and paid in a secure and timely manner for the period July 1, 2015 through November 30, 2016. … has approximately 4,600 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $96.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… Determine whether Town of Amherst (Town) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 100 total individuals we tested (91 selected employees and all nine elected officials), 67 employees or 74 percent …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… Determine whether County of Onondaga (County) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected employees and all 23 elected officials), 14 employees or 6 percent of …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Contract Participation of Minority- and Women-Owned Business Enterprises
… Development. Background Article 15-A of the New York State Executive Law (Law) requires State agencies and public authorities to promote the … faith” effort to achieve their goals, and report quarterly on their level of participation to DED. The Metropolitan …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… 21, 2014. Background The Town of Stony Point is located in Rockland County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239State Comptroller DiNapoli Releases Municipal Audits
… the town’s collections were at a greater risk of being lost or misappropriated. The clerk did not accurately record … attributed to the deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an … calculated correctly resulting in approximately $70,000 of lost revenue for the town. All 51 water bill adjustments …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… put to use any of the money generated through distinctive license plates and a license application check-off box to support New York’s organ … then jumped to more than $124,000 when the $1 license application check-off box was instituted in 2009. … put to use any of the money generated through distinctive license plates and a license application checkoff box to …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateState Comptroller DiNapoli Releases School Audits
… nearly $1.6 million, or 43 percent. The district allocated most of the fund balance increase to its reserve funds. In …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsTown of Guilford - Justice Court Accountability (2018M-248)
… to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Key Recommendations The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… to manage spending, including authority to make broad reductions in most local assistance spending as needed to … do not. Given the extraordinary flexibility for spending reductions, the state Division of the Budget should go beyond … stakeholder input on any budget actions should occur. The final budget also included an additional $21.4 billion in …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-finances