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Franklin Square Union Free School District – Website Transparency (2025M-93)
… School District (District) officials ensure the District’s website provided the public with transparent and … and administrative information on a school district’s website to help enhance the public’s access to basic … information easily accessible for review on the district’s website so that the community and other interested parties …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93DiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of overtime hours increased … 3.2% to 15,132, driven largely by separations other than retirement. Report New York State Agency Use of Overtime …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… but we must be mindful of the bigger picture. Tax revenues will be substantially lower in the near term because of the … tax receipts delayed from April to July could be as much as $9 billion to $10 billion, depending largely on how many taxpayers choose to delay their filings. While the …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesComptroller DiNapoli Releases School Audits
… . Caledonia-Mumford Central School District – Online Banking (Genesee County) Although the district’s policy indicates that it has a written online banking agreement with its bank, district officials … with the bank. They also did not adequately segregate online banking duties and did not dedicate a separate …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up) (2017-F-2) An initial audit … found significant issues with medical records provided by a physician to support his Medicaid claims. There was … Transportation Authority: New York City Transit - Train On-Time Performance (Follow-up) (2017-F-8) A prior …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… – Oversight of Financial Operations (Broome County) The board and director did not provide adequate oversight of … proper internal controls over cash disbursements and electronic payments or financial system user access. As a … operating deficits totaling $1,041,991 in the three main operating funds, however, operating surpluses totaling …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 572
… Purpose Describe data on the automated Correction Report. Affected Employees All … changed, deleted or added by a payroll auditor on the Time Entry page. Effective Date(s) Automated … any additions, deletions, or changes made to transactions on the Time Entry page by OSC staff. This new report will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageOpinion 2000-3
… LAW, §§194, 195, 209-f, 209-g: A town clerk must cause to be filed with the State Comptroller a certified copy of … or order establishing or extending a district pursuant to articles 12 or 12-A of the Town Law, irrespective of whether the establishment or extension is subject to prior approval of the State Comptroller. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli and William Glasgall Op-Ed
… op-ed from New York State Comptroller Thomas P. DiNapoli and William Glasgall, Senior Director, Public Finance, at the … based in New York City. The full op-ed is below: In 2020 and 2021, the federal government sent an unprecedented amount of money to states and localities to blunt the impact of lockdowns and other …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edCUNY Bulletin No. CU-547
… If an employee must repay both FICA and salary, the payment of one obligation does not offset the other … payment of the full amount of underpaid FICA tax to the IRS and the subsequent deduction of the employee’s share of … an underpayment of FICA tax without paying interest to the IRS. The Treasury Regulations emphasize, however, that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Comptroller DiNapoli Releases Municipal & School Audits
… did not use competitive methods to purchase a used 2008 brush truck that cost $175,000. The board also did not …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Comptroller Thomas P. DiNapoli today announced the members of the state's first-ever Decarbonization Advisory Panel, … initially proposed by the Governor during his 2018 State of the State address in January. The panel will advise the Comptroller, as trustee of the $209.1 billion New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelState Agencies Bulletin No. 1493
… If an employee must repay both FICA and salary, the payment of one obligation does not offset the other … payment of the full amount of underpaid FICA tax to the IRS and the subsequent deduction of the employee’s share of … an underpayment of FICA tax without paying interest to the IRS. The Treasury Regulations emphasize, however, that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyDiNapoli Releases Report on NYS Executive Budget
… return to pre-pandemic employment until the second half of 2026. According to the most recent U.S. Census estimates, New …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetState Comptroller DiNapoli Releases Municipal Audits
… County) Auditors completed a review of the city’s proposed 2026-27 budget and determined the general fund will have a … bank reconciliations, provide adequate monthly financial reports or file AFRs with DiNapoli’s office, as required by … terms and conditions. Village of Churchville – Electric Utility Services Billing and Collections (Monroe County) The …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… this year and represent 36 percent of total revenue for the state. More than two-thirds of federal funds spending, $38.3 billion, is for local assistance Medicaid payments through the Department … Calls by the President and some members of Congress for major changes to federal funding for health care and …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , Chenango Valey Central School … DiNapoli announced completed audits AlfredAlmond Central School District CSD Beacon City School District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… the Town of Colonie , Village of Frankfort , Gloversville Public Library , Town of Great Valley , Town of Le Roy , … log to show adjustments that have been made. Gloversville Public Library – Claims Processing (Fulton County) Internal … process was generally effective for obtaining goods and public works contracts subject to the policy’s bidding …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3DiNapoli: Tax Breaks From IDAs Continue to Climb
… nearly half of which were from the New York City IDA; Long Island (795 projects), Western New York (786) and the Finger … Lakes (746) had the largest number of projects in 2015; Long Island ($161 million) and the Mid-Hudson Valley ($138 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climb