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State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements … did not accurately record collections totaling $1,804 and cemetery department collections and code enforcement permit …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Analysis of Executive Budget
… million in SFY 2017-18. That would bring total spending of settlement resources for budget relief to more than $2 …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetState Agencies Bulletin No. 1935
… employee’s taxable gross and reported on the employee’s Form W-2. Federal, State, and New York City income tax … Wage Payment Report to inactive individuals who are 62 or older in the calendar year and to active employees with … paid and will be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersSUNY Bulletin No. SU-300
… of OSC’s automatic processing of the December 2020 minimum wage increases for hourly employees and provide instructions … annual salary is below the annualized equivalent of the minimum wage for their work location. Affected Employees SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit … repairs on the on-rail equipment. As of January 1, 2025, the MofW Parts Inventory listing consisted of 10,839 … to assess the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… in FY 2027 and grow to $13.6 billion by FY 2029, based on risks including slowing economic growth, rising costs and … Uncertainty from Washington New York City modified its FY 2026 budget to $118.2 billion, $2.3 billion higher than at … adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After adjusting …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsState Comptroller DiNapoli Releases Audits
… and Substance Abuse Services for Ineligible Members (2021-S-18) The New York State Health Insurance Program … Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2) The acts help ensure that the operators of motor …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsTown of Lockport – Building Permit Fee Collections (2025M-56)
… an existing structure. Typically, in addition to State and federal building codes and regulations, the town board …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56DiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… Transit (Transit) capital projects found errors throughout the project pipeline that contributed to delays and higher … today by State Comptroller Thomas P. DiNapoli. Many of the problems were tied to MTA’s failure to follow its own … contractors. “This audit found numerous problems in the MTA’s capital projects pipeline that led to delays and …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysOpinion 96-23
… asked whether this provision would exempt a town from the payment of statutory court fees. The town has asserted that … Whether this provision would exempt a town from the payment of statutory court fees …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Audit Finds Construction Delays in Public Housing Program Across New York State
… and Community Renewal (HCR) have led to years-long delays in projects outside New York City, according to an audit … Thomas P. DiNapoli. “Our audit found substantial delays in the awarding of construction contracts, questionable … significant cost increases,” DiNapoli said. “People living in moderate- and low-income housing should not have to wait …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateDiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… Limited course offerings and lack of access to advisors may be keeping students at the City University of New York (CUNY) from graduating within four years, according to an audit … Limited course offerings and lack of access to advisors may be keeping students at the City University of …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 Tier 3 … plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% until retirement unless the member’s plan limits creditable service … of key PFRS benefits including vesting contributions retirement age final average salary and benefit calculations …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsState Comptroller DiNapoli Releases Audits
… and doesn’t have controls in place to educate or improve driving skills for employees with frequent driver license interruptions or serious violations (e.g., speeding, disobeying traffic devices, driving while intoxicated). OPWDD could also improve controls …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… [read complete report – pdf] Audit Objective Did the Town of Edinburg (Town) Supervisor (Supervisor) maintain complete, … did not appear to be fiscally stressed. 3 For example, as of December 31, 2024: The general fund had a total unrestricted adjusted cash balance of $1,852,145. This amount represented 184 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Opinion 92-32
… GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A town may purchase an historically … property is acquired for town purposes, the authority to sell real property is ordinarily contingent on a … Law, §119-dd[3]). Further, a town is authorized to sell historic buildings or structures pursuant to section …
https://www.osc.ny.gov/legal-opinions/opinion-92-32State Comptroller DiNapoli Releases Audits
… ensure that licensees submitted all required financial reports used to assess the safety and soundness of their … for the purpose of maximizing patient safety, reducing medical errors, and improving overall quality of health care. …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… state funding to 2021. Adequacy of 2021 Budgets – Town of Elma (Erie County) Auditors found that officials for the Town of Elma adequately assessed the impact of the pandemic on …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0VI.I Overview – VI. Budgets
… its own project budget that will ensure that expenditures do not exceed the available Federal funds. The Project Parent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… but is troubled by high poverty and a reduced tax base due to a large number of vacant and tax-exempt properties, according to a report issued today by State Comptroller Thomas P. … finances.” “As the seat of state government and home to world class hospitals and institutions of higher learning, …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factors