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DiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… have generated local gaming tax revenue, the impacts vary for the communities that receive such revenues. It’s my hope … of local revenue, just 1-3% of their total revenue. For regional non-host counties, casino taxes generally … contributed to the shortfall, with casinos shut down for six months in 2020 followed by capacity restrictions that …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesUnified Court System Bulletin No. UCS-310
… by Communication Workers of America (CWA), Local 1180 in Bargaining Unit SD. Employees represented by District Council 37 in … for tax withholding purposes, and reflected on the 2022 Form W-2 (Wage and Tax Statement). Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-310-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… Food insecurity is increasing in New York, with one-in-nine … (11.3% or 875,000 families) unable to get enough food at some point during 2020 through 2022 because they lacked money or other resources, according … Food insecurity is increasing in New York with oneinnine …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economyVillage of Rhinebeck – Claims Auditing (2025M-147)
… Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent claims … Treasurer before the Board audited and approved the claims for payment. 29 claims totaling $5,343 without adequate … and/or receipts) indicating that the purchases were for legitimate Village purposes. While further discussion …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Reporting Through Retirement Online – Legacy Reporting
… December 31, 2015 would appear as 20151231 Registration Number 8 Does not include hyphen All PFRS members’ … A) or 0B (zero B) If member does not have a registration number, he or she should not be reported Social Security Number 9 Does not include hyphens. First 5 numbers may be X’d …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineTown of Schuyler Falls – Host Fee Payments (2026M-26)
… through December 31, 2025. Audit Summary The Town did not receive accurate host fee payments. As a result, the Town did not have access to funds that could have been used for its … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Levittown Union Free School District – Financial Management (2026M-13)
… educational stability, provide a cash flow cushion for unexpected costs (like emergencies and revenue gaps), … that burden taxpayers, all while ensuring funds are used for genuine needs rather than remaining underutilized. Proper … million and its budgeted appropriations for the 2025-26 fiscal year are $274.1 million. The District’s six reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13Town of Amherst – Information Technology (2025M-120)
… often for the purposes of accessing, sharing, maintaining and managing information stored on connected systems. A town … financial records including employees’ personnel and payroll records which contain personal, private and … network. As a result, the Town was exposed to an increased chance of unauthorized network access which could cause a …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-information-technology-2025m-120Opinion 2005-4
… Reserve Funds (referendum requirement for transfer to employee benefit accrued liability reserve fund) -- … 6-p; EDUCATION LAW §§1804(6)(c), 1951: A BOCES is subject to the permissive referendum requirements of General … into an employee benefit accrued liability reserve fund. To comply with the permissive referendum requirements, a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Afton Central School District , Chateaugay Central … ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve … unrestricted fund balance and reserves were reasonable. The unrestricted fund balance has been well over the …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Opinion 94-12
… maintain and operate, with the lessee's own funds, a building on the vacant land, subject to applicable zoning, building code or other similar requirements. This is in reply … at its own expense, to construct, maintain and operate a building on the property. Town Law, §176(14) authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-94-12IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsXII.8.B Matching – XII. Expenditures
… order is the Procurement Card. An agency must address match exceptions before a voucher processor can submit a voucher into workflow. An agency can view match exceptions associated with a particular voucher via a link on the voucher or in the match exceptions workbench. The match exceptions report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingSelected Aspects of Capital Program Project Management
… determine if Metropolitan Transportation Authority (MTA) – New York City Transit’s (Transit) Department of Capital … Transit is an affiliated agency of the MTA that operates New York City subway and bus service 24 hours a day, 7 days a … at $16.74 billion. CPM’s mission statement is to improve New York City’s transit system by designing and building …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementState Comptroller DiNapoli Releases Municipal Audits
… , Town of Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's … Town of Thurman – Garbage Bag Inventory and Collections (Warren County) The board did not establish comprehensive … employees and officials were for proper district purposes. Warren County – Occupancy Tax and Weights and Measures …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Champlain Joint Youth Program , Town of Colden , City of Corning , Franklinville Joint Fire … of Palatine , Town of St. Armand , Sullivan County and the Town of Tonawanda . "In today's fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… New York’s young adults — some members of Generation Z (born 1997-2012) and Millennials (born 1981-1996) — are facing a complex economic landscape …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesDiNapoli: Binghamton City School Finances Progressing
… budgeting and proactive financial planning by officials in the Binghamton City School District have helped to improve the district’s fiscal condition, according to an audit issued … worked diligently to keep their district’s finances on the right path under difficult circumstances,” said DiNapoli. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingComptroller DiNapoli Releases Municipal Audits
… , Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company #1 . “In today’s fiscal climate, … accounted for by the chief financial officer. West Glens Falls Fire Company #1 – Internal Controls Over … Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company 1 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Elmira , Village of Hunter , Village of Irvington , Long Island Workforce … P DiNapoli today announced his office completed audits of the Town of Elmira Village of Hunter Village of Irvington …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0