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State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… A forensic examination and investigation of former Ulster County Commissioner of Finance Burton … in this examination. I also thank County Comptroller March Gallagher, District Attorney Emmanuel Nneji, and the New York … in jail after pleading guilty to stealing over $100,000 total from local not-for-profit, Hurley Recreational …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickOpinion 2006-1
… bargaining agreement, could constitute a gift or loan of town monies in contravention of article VIII, §1 of … ( id .). We note that section 10 of the Municipal Home Rule Law authorizes towns to adopt local laws, not … welfare of its officers and employees. Further, Municipal Home Rule Law § 10(1)(ii)(d)(3) authorizes towns to supersede …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 2001-12
… LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public … board and governing board of sponsor to provide for defense and indemnification of library employees) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification of public library employees) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Controls and Management of the Unemployment Insurance System
… Objective To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and … To determine whether the Department of Labor Department has taken appropriate steps to oversee …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemState Agencies Bulletin No. 1949
… is .00120: OCFS Facilities - Deptid 25000 Brookwood Secure Center for Youth Goshen Secure Center MacCormick Secure Center Industry Residential Center Finger Lakes Residential Center Highland Residential Center Taberg Residential Center for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1952.1
… Bulletin No. 1952 Purpose The purpose of this bulletin is to provide agencies with information and processing … employee who otherwise meets the eligibility criteria but is on an approved paid or unpaid leave of absence as … the uniform payment amount. The percent average is then multiplied by $500 to determine the payment amount. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedState Agencies Bulletin No. 1949.1
… is .00120: OCFS Facilities - Deptid 25000 Brookwood Secure Center for Youth Goshen Secure Center MacCormick Secure Center Industry Residential Center Finger Lakes Residential Center Highland Residential Center Taberg Residential Center for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… operations? Audit Period January 1, 2021 – December 31, 2024. We extended the audit period back to the 2020 calendar … Corporation management did not provide it with financial reports in a timely manner. In addition, the Board did not … or estimation errors. Had the Board received financial reports in a timely manner, taken a more active role in …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementState Comptroller DiNapoli Releases School Audits
… did not post the test results of their potable water outlet sampling on the district’s website. Island Trees Union …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… on debt to pay for operating expenses. Wyandanch Union Free School District – Budget Review (Suffolk County) State …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of the Practice of Funeral Directing
… of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and … effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period from April … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingFood Insecurity Persists Post-Pandemic
… households experienced food insecurity at some point from 2019 to 2021. Since then, extraordinary federal assistance … 2024. FIGURE 3 – Monthly New York SNAP Recipients, April 2019 – January 2024 Source: NYS Office of Temporary and … in New York increased 13.9 percent from October 2019 to December 2023. FIGURE 4 – Monthly New York WIC …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicComptroller DiNapoli Releases Municipal Audits
… of the Village of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, … submit monthly reports to the state Justice Court Fund. Seymour Public Library District – Over-The-Counter Cash … of the Village of Fultonville Town of Livonia and the Seymour Public Library District …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsVillage of Hancock – Insurance Withholdings (2022M-108)
… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated … Key Findings Village officials did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s … whether Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Otselic Valley Central School District – Procurement (2022M-58)
… a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Islip Fire District – Disbursements (2020M-9)
… payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel totaling $2,551 that were not adequately supported. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Paid $11,630 in unnecessary payments, including excess tree purchases, late fees, interest, unused cell phone …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… report – pdf] Audit Objective Determine whether Village of Waverly (Village) officials established adequate controls … nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Tuckahoe Union Free School District – Overtime (2023M-53)
… owed by a district, annually to the State, for its share of the cost of future employee retirement benefits. District officials: … Recommendations Adopt written policies and procedures that address how and when overtime may be incurred, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53