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State Agencies Bulletin No. 1866
… Tax and Compliance mailbox. Do not send emails to bureau employee mailboxes. The mailbox is intended to be used by … employees. In the email subject line, list the EmplID, the employee name, and the type of request (e.g., Reissued Forms … (i.e., if a corrected Form W-2 is requested because the Retirement Box needs to be unchecked, it will not appear on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… The New York Daily News published an op-ed from New York … today warning New York City’s leaders to safeguard the city’s finances against the challenges that lie ahead. … The New York Daily News published an oped from New York State …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… cleanup program, the Inactive Hazardous Waste Disposal Site Program, or Superfund, which was created to address the … risk contaminated sites. Timelines for cleanup of a BCP site can vary depending on the severity of the contamination. … exposures to people who may live or work near the site. DiNapoli’s auditors found that DEC did not have …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programReal Estate Portfolio
… information systems used to track real estate holdings are updated timely to reflect changes when property is …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… program requirements, including the creation and retention of jobs.” The NYCIDA helps eligible local businesses to … of financial statements and 10 companies’ certificates of liability insurance. Two companies did not have to submit applications …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationOpinion 90-25
… STATE CONSTITUTION, ART. VIII, §1: A fire district is not obligated to compensate a private water-works corporation … to comply with statutory restrictions and inhibitions can create an obligation or liability of the [municipality]. … water district; see also 1981 Atty Gen [Inf Opns] 274; but cf ., General Obligations Law, §5-701, which requires …
https://www.osc.ny.gov/legal-opinions/opinion-90-25State Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Financial Report (AFR) was submitted to the Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 … written fund balance policy until Feb. 11, 2025, after the State Comptroller’s audit notification, or adopt …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsComptroller DiNapoli Releases Municipal Audits
… , Village of New York Mills , Town of Norwich , Village of Port Byron , Town of Queensbury , Village of Richfield Springs , Village of Waverly and West Hill Fire District No. 3 . “In today’s fiscal climate, … of Motor Vehicles in a timely manner. Village of Port Byron – Financial Monitoring and Information Technology …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… accurately maintain employee leave records. Leave balances for the former deputy highway superintendent from 2015 … was attributed to the deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances of six …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… a settlement agreement reached by an agency and another party while a court proceeding, administrative agency … or a settlement agreement reached by an agency and another party without any court proceeding, administrative agency … voluntarily entered into by a Business Unit and another party to resolve a legal dispute before any type of court, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… an adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The Board … process when selling and acquiring property, resulting in the likely expenditure of more money than necessary: The … cost to purchase and renovate the SMC. The Town purchased a former fire hall, senior center and a residential building …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … in fiscal years 2012-13 and 2013-14. ### For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0City of Little Falls – Budget Review (B25-3-9)
… million to liquidate deficits in its general, water and golf funds as of December 31, 2025. This debt can include the … sharing State Aid, $480,000 for garbage collection user fees, $177,000 for the sale of real property, $350,000 for … sales, $1.6 million for sewer rents, and $138,500 for golf revenues. These revenues may not be reasonable. The …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Opinion 97-18
… head or body is authorized to acquire, by gift, lease, purchase or condemnation, real estate, easements, … to the extent inconsistent, with respect to the need to declare the real property no longer necessary for public use …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of … fund 22 full-time employees’ unemployment expenditures for the maximum benefit. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mCity of Glen Cove – Budget Review (B7-14-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are … the settlement of legal proceedings of $950,000 that might not be realized. The general fund budget does not appropriately budget and recognize the financing of …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The District, which provides refuse … $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mVillage of Sinclairville – Water Operations (2014M-362)
… 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua County and has a population of approximately 600. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Town of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices … from the Revolving Loan Fund. Because the propriety of the use of these funds is governed by Federal, not State law, we … Obtain a clear understanding of the types of loans that can be legally made using the Revolving Loan Fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22South Butler Fire District – Audit Follow-Up (2020M-155-F)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the South Butler Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the South Butler Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-f