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State Comptroller DiNapoli Releases Municipal & School Audits
… for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 were not properly accounted for … inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations … found 95% of the village’s overtime was paid to the fire marshal and building inspector and was equivalent to 73% …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… a budget-to-actual financial report to the Board at the start of the budget process, but not throughout the fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… where foreign-born workers made up almost 70% of all workers, while 65% worked in transportation and … in 2023. DiNapoli recommended: The city do more to support all younger workers, including immigrants, by advertising and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakOpinion 91-26
… -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of … Family Relationships (contract between public library and firm employing library board member's daughter) -- Interest … In Contract (library board member in contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), …
https://www.osc.ny.gov/legal-opinions/opinion-91-26State Comptroller DiNapoli Releases Audits
… high school student should have before enrollment in their first year of college, as well as the ability for high school … implementing all four recommendations. Department of Health – Medicaid Program: Oversight of Managed Care Provider Networks (2023-S-20) Managed care organizations …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… Syracuse. Under state regulations, DOCCS is responsible for closely monitoring sex offenders’ compliance with … are expected to demonstrate acceptance of responsibility for their behavior and to develop appropriate strategies to … DOCCS also requires officers to obtain an updated digital photo of each SIST respondent every 90 days and any time a …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersComptroller DiNapoli Releases State Audits
… City Department of Housing Preservation and Development (NYC HPD): Housing Preferences for Veterans (2014-F-14) An … or disregard by housing companies and lax enforcement by NYC HPD. Auditors found two housing companies in Manhattan … their waiting lists. In a follow-up report, auditors found NYC HPD has made progress in addressing the issues identified …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli: Better Oversight Needed for Youth Jobs Programs
… today announced that an audit of the New York Youth Jobs Program found that the state agencies overseeing the program, including the Departments of Labor and Tax and … announced that an audit of the New York Youth Jobs Program found that the state agencies overseeing the program …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… officials need to come up with a viable plan to make ends meet for the long term and clearly lay out how it will affect …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: Positive Fiscal Outlook for Plattsburgh
… as we budget over the next two years.” Unlike many upstate New York communities, Plattsburgh’s population has remained … taxable full value increased slower than other cities in New York – 49 percent compared to 79 percent. However, when … revenue, compared to 8.7 percent for the median city in New York. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… [read complete report – pdf] Audit Objective Did the Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26School of Professional Studies – Procurement Card and Travel Card Purchases
… (nine bachelor’s and six master’s) as well as a number of certificate programs. The school’s enrollment has grown to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesNY-Sun Incentive Program
… commitment of $1 billion to stimulate the marketplace for solar energy in New York. NY-Sun aims to add more than three gigawatts (3 billion watts) of solar capacity, enough to power approximately 400,000 homes … is to help establish a self-sustaining and self-sufficient solar industry in the State. The roughly $1 billion will be …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… 3.8% average growth rate seen from January to September for the 2010 to 2019 period of recovery and expansion … significant fiscal risk for municipalities amid signs of a slowing economy,” said DiNapoli. “Local officials who rely … the 10 regions in the state, including New York City, had a year-over-year increase in collections. New York City’s …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearState Agencies Bulletin No. 1775
… Purpose The purpose of this bulletin is to notify agencies of the PayServ procedural changes required … Number (TIN) in the national ID field in PayServ. To minimize timing issues, this information should be entered at the time of hire. If the employee is unable to supply this information at the time of hire, agencies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1775-required-updates-regarding-employees-government-issued-social-securityComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… and take the scrap metal to another scrap yard in Albany, Capitol Scrap, that paid out in cash. In doing so, he could …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwCUNY Bulletin No. CU-802
… ), Next of Kin Affidavit ( AC 934-P ) and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityHudson City School District – Audit Follow-Up (2010M-142-F)
… Background The Hudson City School District is located in Columbia County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fOpinion 88-66
… publication as a secondary adjunct to a work by another author for the purpose of introducing, concluding, … a work protected under this title vests initially in the author or authors of the work," and "[i]n the case of a work made for hire, the employer ... is considered the author for purposes of this title, and, unless the parties …
https://www.osc.ny.gov/legal-opinions/opinion-88-66State Comptroller DiNapoli Releases Municipal & School Audits
… board cannot be sure it has accurate financial information to make decisions and gauge the village’s financial … did not establish controls or other oversight procedures to compensate for the clerk-treasurer performing all functions of the …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits