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State Agencies Bulletin No. 235
… the guidelines established by this Bulletin, will be forthcoming. Summary of Revisions to Retroactive Salary … worked Transactions in this category that are subject to Civil Service review and approval will be approved by OSC if NYSTEP approval has been granted, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 95 of the 246 (39 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Village of Manlius – Financial Reports (2025M-89)
… 22, 2025, and also to review activity in liability accounts related to developer deposits back to June 2021. … filing the required AFR with OSC. The Village’s budgeted appropriations for the 2024-25 fiscal year totaled $8.9 … filed an AFR in accordance with New York State General Municipal Law. The lack of financial reports and AFR filings …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Cincinnatus Fire Department – Financial Management (2025M-91)
… for equipment, training and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, mismanagement, fraud, damaged … membership are responsible for providing proper oversight of the Department’s financial operations. The Department has …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91State Comptroller DiNapoli Releases School District Audits
… Schoharie County) District officials did not always seek competition for services. Officials paid $135,000 to 10 of … did not monitor the use of the information technology (IT) resources. They did not provide IT security awareness … also did not have a contingency plan to recover in the event of a significant service interruption. In addition, the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. … Fire District – Board Oversight (St. Lawrence County) The board did not provide adequate oversight of district financial activities. The board did not establish compensating controls over the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… Young workers in New York City between the ages of 16-24 continued to face a high 13.2% unemployment rate in … and is currently just over its 2019 level. In 2023, 37.7% of young workers citywide worked in lower wage industries … have yet to fully recover their pre-pandemic losses. As of March 2025, restaurant jobs were 2.5% below their …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateManhattan D.A., NYS Comptroller Announce Indictments in Frauds Totaling Nearly $1 Million
… of the Investigation Division). Senior Investigators Luis Sanchez, Ray Yuen, Brian Longaro, and Brian Granshaw; …
https://www.osc.ny.gov/press/releases/2026/07/manhattan-da-nys-comptroller-announce-indictments-frauds-totaling-nearly-1-millionOpinion 2008-4
… matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities … or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and … determine that the construction is necessary to properly house the E911 system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… he received of $175,000 but sold K’Bam to an automobile dealer for the $136,850 he owed on a loan secured by K’Bam. The dealer is now offering K’Bam for sale for $260,000. KLEIN, …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportState Comptroller DiNapoli Releases State Audits
… to designating at least 20 percent of a development's units to low-income households. Based on the rents charged … Department of Civil Service from Jan. 1, 2011 through Dec. 31, 2013. In a follow-up report, auditors found UHC … as it was required to do during from Jan, 1, 2010 through Dec. 31, 2013. In a follow-up, auditors found UHC officials …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases State Audits
… to designating at least 20 percent of a development's units to low-income households. Based on the rents charged … Department of Civil Service from Jan. 1, 2011 through Dec. 31, 2013. In a follow-up report, auditors found UHC … as it was required to do during from Jan, 1, 2010 through Dec. 31, 2013. In a follow-up, auditors found UHC officials …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Rural Counties Face Shortage of Health Professionals
… Sullivan, Washington, Wyoming and Yates. “Having access to health care is an essential quality of life issue and … current shortages and plan for future demand will not only positively impact the health of people living in less populated areas of New York, but could also create new jobs and bolster our rural …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsThe Economic Impact of the Great Outdoors
… many plan to go swimming, camping, hiking, hunting or fishing, visit amusements parks, attend outdoor festivals and … Conventional activities such as camping, hiking, hunting, fishing, boating, bicycling, and skiing as well as RVing, … third for camping and hiking; and fourth for boating/fishing and amusement parks. (See Figure 2.) In addition, New …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsState Comptroller DiNapoli Releases School Audits
… School District , Chester Union Free School District , Hamilton Central School District , Hawthorne Cedar Knolls … financial duties or oversee the claims audit process. Hamilton Central School District – School Lunch Fund …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… too many families in our community,” said State Senator Anna Kaplan . “I look forward to working with my colleagues …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicXII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
The Office of the State Comptroller OSC will provide Business Units with certain Statewide Financial System SFS payment data upon the Business Units request
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerTompkins County – Solid Waste (2014M-336)
… Purpose of Audit The purpose of our audit was to determine if … being used within the Solid Waste Management Department for the period January 1, 2013 through July 7, 2014. … Tompkins County is located in the Southern Tier and has a population of approximately 101,500. The County is …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336