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City of Newburgh – Budget Review (B23-6-9)
… expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in … 2024 budget, two conflicting proposed budget documents were posted to the City’s website. Although variances between the budgets were found to be immaterial, presenting two different …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Lehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman College … education students. Lehman, located in the Bronx, New York, is one of CUNY’s 11 senior colleges, and has more … policies and procedures. Prior to establishing any new bank account, the Policy requires colleges to notify the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsCompliance With Jonathan's Law
… with the requirements established under Jonathan’s Law. This audit covers the period April 1, 2015 through … at a State operated facility. In May 2007, “Jonathan’s Law” was enacted to expand parents’, guardians’, and other … Alcoholism and Substance Abuse Services. Under Jonathan’s Law, facility directors are required to do the following in …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawComptroller DiNapoli Releases School Audits
… permissions to only those functions that are necessary for their job duties, the district did not act on this … projections in the tentative budget are reasonable, except for appropriations for tuition fees for high school students, charter school … Thomas P DiNapoli announced his office completed audits for the AlfredAlmond CSD Beacon City School District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsUnified Court System Bulletin No. UCS-267
… automatic processing of the October 2018 Location Pay and Location Mid-Hudson Increases Affected Employees Eligible … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial … between the Unified Court System of the State of New York and the affected bargaining units (Bargaining Units DR, F8, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
Did the Town of Hornellsville Town officials properly distribute foreign fire insurance FFI tax proceeds
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Morristown Fire District – Board Oversight (2025M-101)
… prior to payment. The audit of claims is often the last line of defense for preventing unauthorized, improper or … by New York State General Municipal Law (GML) Sections 104-b and 39, respectively. Ensure claims were properly supported … Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… [read complete report – pdf] Audit Objective Did the North Creek Fire District (District) Board of Fire … Did the North Creek Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Mattituck Fire District – Claims Audit (2025M-48)
… action. Appendix C includes our comments on issues raised in the District’s response letter. We conducted this audit … New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Village of Washingtonville – Budget Review (B26-6-1)
… debt obligations during 2026-27. This amount represents about 10 percent of the Village’s annual budget. The budget …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… the Program The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining … agreed with our recommendations, and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Village of Sherburne – Budgeting (2025M-83)
… complete report – pdf] Audit Objective Did the Village of Sherburne (Village) Board of Trustees (Board) develop realistic budgets? Audit Period … water and sewer funds that appropriated a combined total of $907,700 of fund balance and $219,000 1 in reserve funds …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Opinion 2002-1
… This is in reply to your request for our opinion as to a number of issues arising in connection with a service award … A number of issues arising in connection with a service award …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1SUNY Bulletin No. SU-246
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive April 2017 … Increase which must include the increased salary.The roster must be signed by the campus president and forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-246-april-2017-state-university-new-york-suny-management-andSUNY Bulletin No. SU-235
… Purpose To provide agency instructions for processing the April 2016 SUNY M/C Discretionary Parity … Background Chapter 55 of the Laws of 2015 provides for a salary increase of two percent (2.00%) for April 2016. Division of the Budget Bulletin D-1133, … To provide agency instructions for processing the April 2016 SUNY MC Discretionary Parity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… economic growth and conservative tax revenue forecasts in recent years,”DiNapoli said. “While the city’s economy is … and the City Council for increasing the city’s reserves in recent years.” Nationwide job growth during the first half … any year since 2010. The U.S. economy grew by 2.6 percent in 2015, but most economists expect growth to slow to less …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityDiNapoli Releases Annual IDA Report
… $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … are yielding the expected positive results.” DiNapoli’s report summarizes the most recent annual project and … verified by the State Comptroller’s Office. DiNapoli’s report also highlights other notable IDA activity in FYE …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportComptroller DiNapoli Releases Municipal Audits
… Some county employees are not required to document their hours worked, and others report and approve their own … the court is not properly reporting unresolved traffic tickets to the Department of Motor Vehicles. Town of Norwich … However, the court is not reporting unresolved traffic tickets to the Department of Motor Vehicles in a timely …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1SUNY Bulletin No. SU-340
… automatic processing of title changes and reallocations of Teaching and Research Center Nurse titles approved by the … Affected Employees Employees occupying an approved Teaching and Research Center Nurse title at the SUNY … 12/05/2022 authorized title changes and reallocations for Teaching and Research Center Nurse titles included on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-340-reallocation-suny-teaching-and-research-center-nursePhysical Accessibility to Programs and Services (2025-MS-1)
… center. It is important that individuals with disabilities can participate in their local government’s programs and …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1