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State Comptroller DiNapoli Releases Municipal Audits
… disbursements had adequate supporting documentation, were for appropriate purposes and were properly approved by the … 60 claims totaling $163,940 approved by the board. Except for minor issues auditors discussed with district officials, … the claims were mathematically correct, supported and for valid district purposes. There were no recommendations as …
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
… year (SFY) 2018-19 Enacted Budget Financial Plan projects that spending will outpace revenues over the next three years … from last year. The Division of the Budget (DOB) expects that the state will utilize 42 percent of the $9.4 billion … balance from SFY 2017-18 in the current fiscal year, and that General Fund reserves will decline to $2.9 billion by …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansComptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , Chenango Valey Central School District , … DiNapoli announced completed audits AlfredAlmond Central School District CSD Beacon City School District Charlotte …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… of Monticello , Newstead Fire Company , City of Peekskill and the Town of Warrensburg . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3DiNapoli: Tax Breaks From IDAs Continue to Climb
… State Comptroller Thomas P. DiNapoli. "New York's IDAs are tasked with generating economic development and job … of net exemptions actually rose $190 million. Exemptions are primarily related to local real property taxes; The … for recapturing financial assistance if project goals are not met. The Comptroller also said PILOTs, which …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbDiNapoli Identifies Problems With Low-Cost Power Program
… it distributed low-cost power to companies, according to an audit released today by State Comptroller Thomas P. … state law, the State Comptroller is required to conduct an audit of NYPA's management and operations every five … cost savings. DiNapoli recommended NYPA: Conduct an independent and objective review of the power allocation …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programOpinion 98 - 22
… increasing that amount and you ask whether this must be done by local law or instead may be done by resolution. The Village Law contains no specific … in an amount not exceeding $5000 in a fiscal year must be done by local law or instead may be done by resolution …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Contribution Rates – Employer Contributions and Rates
… and compares the annualized return on investments to the assumed rate of return as well as to prior experience … rates, the Actuary expects an annual gain equal to the assumed rate of return of 5.9 percent, and any investment … However, because investment income above or below the assumed rate of return is spread over 8 years, historical …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesVI.2.C Budget Journal Transactions – VI. Budgets
… Within the Commitment Control (KK) module, budget journals are used to record the budget control records based … authorizing legislation as well as project budgets. The journals post the control records within the various KK ledgers. There are three types of budget journals and each has its own unique purpose. Budget Journals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Louisville , Town of Princetown and the Town of Virgil . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Monitoring of Construction Management (Follow-Up)
… contracts. However, contracts may be managed by either D&C staff or a combination of D&C and construction management consultant staff, or may be contracted out completely to a construction … the period April 1, 2018 through March 31, 2023, OGS’ inventory of contracts included 3,302 ongoing construction …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followOversight of Water Supply Emergency Plans (Follow-Up)
… as of February 2025, of the five recommendations included in our initial audit report, Oversight of Water Supply … New Yorkers receive water from public water supply systems in New York State. The State Public Health Law (Law) requires … Plan (ERP) and a Vulnerability Analysis Assessment (VA). In the VA, Water Systems identify any vulnerabilities that …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followCUNY Bulletin No. CU-771
… in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, or TT. Employees represented by SEIU Local … Teamsters Local 237 SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $132.50 PL1 SEIU Local 300 S6 $85.00 PL2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesBaker Victory Services – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the fiscal year ended June 30, 2014. Background Baker Victory, a not-for-profit organization located in Lackawanna, New … and the Board of Directors have all the information they need to carry out their functional responsibilities. Ensure …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualOversight of Student Immunization in Schools
… Purpose To determine if the Department of Health (DOH) and State … (SED) are following the State’s public health procedures to ensure New York’s schools are adequately preventing, and … To determine if the Department of Health DOH and State …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsOversight of Shelter Placements
… Objective To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary … of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsLanguage Access Services
… and provide equal access to government programs and services, Executive Order 26, issued on October 6, 2011, … Executive State agencies that provide direct public services to translate vital documents into the six most … based on U.S. Census data and to provide interpretation services. Executive Order 26.1, issued on March 23, 2021, …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesFare Collection
… Transportation Authority – Long Island Rail Road's fare collection method is effective and efficient. This audit … LIRR employees did not always follow the required fare collection procedures. During a series of observations … fares. Further, the LIRR did not always follow Invoice collection procedures, leading to additional lost revenue. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… districts, for which the Town contracts with the North Hornell Volunteer Fire Department (Department) and the South Hornell Fire Protection Company, Inc. (Company) for fire …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Steuben County – Financial Management (2025M-127)
… 2014 to review fund balance and reserve balances reported in annual financial reports. Understanding the Audit Area A key measure of a county’s financial condition is its level … 31, 2024, the County maintained unrestricted fund balance in the general fund totaling $103.4 million (48 percent of …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127