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Town of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial operations for the period … The purpose of our audit was to review the Town Clerks financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… 2012 through April 7, 2014. Background The Town of Goshen is located in Orange County and has a population of approximately 13,700. The Town is governed by an elected five-member Town Board. Budgeted … and work the required hours, and ensure that overtime is properly documented. Pursue the recovery of inappropriate …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Board’s oversight of the Company’s financial activities for the period January 1, 2012 through February 28, 2014. … Ladder and Hose Company provides fire protection services for a portion of the Town of Shawangunk in Ulster County. The … by an elected five-member Board of Directors. Revenue for the 2013 fiscal year totaled approximately $89,750. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesSUNY Bulletin No. SU-52
… employees (and leave without pay) with active deductions in bargaining unit 28 Effective Date(s) Checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areAusable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. Key Findings The … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted … all Medicaid reimbursements to which it was entitled for services provided to eligible special education students …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Develop and adopt budgets that include realistic estimates for revenues, appropriations and fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollState Comptroller DiNapoli Releases Local Government Audits
… revenues of more than $8,400 were deposited between 26 and 59 days after collection. Town of Westford – Financial …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… guilty today to defrauding the IDA and were ordered to pay $1.2 million in restitution: “Industrial Development … a web of conflicts of interest, false statements and pay-offs,” said DiNapoli. “Although their scheme was complex, … guilty today to defrauding the IDA and were ordered to pay $12 Million in restitution …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaState Agencies Bulletin No. 1914
… in, or were previously in, Bargaining Units 01 and 21 at any time since 04/01/2020, with union dues withheld … NYSCOPBA membership dues for employees in Bargaining Unit 21 (Code 491) will increase retroactively as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationIndustrial Development Agencies in New York State
… Agencies (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation … required to report all financial and active project data in the Public Authorities Reporting Information System within … Failure to comply with reporting standards can result in an IDA losing the ability to provide tax exemptions. Below …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateState Comptroller DiNapoli Statement on Passage of Final State Budget
… process to elevate consumer affordability concerns. I was pleased to see new protections for our immigrants that … from waste, fraud and abuse. Limiting these abilities can hurt taxpayers. "This budget process went far past the … norm. As spending increases, out-year budget gaps could put future priorities at risk. My office will review the …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-passage-final-state-budgetOpinion 88-30
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … town is in the process of establishing a water district under Article 12-A of the Town Law. The proposed district … public health, safety or welfare are at risk (25 Opns St Comp, 1969, p 292; see People v Butcher , 28 Misc 2d 24, …
https://www.osc.ny.gov/legal-opinions/opinion-88-30XI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… of funds; (ii) for cause; or (iii) upon mutual consent. Sample termination for convenience clauses are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… Economic Trends New York Unemployment Claims Show a Year of Economic Devastation A year after the first case of COVID-19 was reported in New York State, … A year after the first case of COVID19 was reported in New York State the economic …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021XVI.3.A Financial Statements – XVI. Financial Reporting
… the modified approach; and Factors that significantly affect trends in the information reported in the required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsDiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy has shown … New York State Comptroller Thomas P. DiNapoli. “The South Bronx was hard hit by the COVID-19 pandemic but was resilient … the pandemic, jobs and businesses grew faster in the South Bronx than the rest of the borough and city. This was due in …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesLife Changes: Getting Your Affairs in Order and A Guide for Survivors
… to donate your organs after your death, be sure it’s noted on your driver’s license or carry an organ donation card in … It is a good idea to review and update this information on a regular basis. The section below is for your survivors. … This section is for survivors. It provides guidance on what to do and who to contact if a loved one dies. As a …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsDiNapoli Releases Executive Budget Report
… is projected for costs related to the Essential Plan (EP), which is a federally subsidized health insurance program … $1 billion in SFY 2026-27, and $862 million in SFY 2027-28, as fiscal conditions permit. Presuming all these deposits … with unrestricted reserves of $9.5 billion by SFY 2027-28, The planned shift to greater reliance on statutory …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportHiring Public Retirees – When Employees Retire
… after the calendar year in which a retiree turns age 65. Section 212 (RSSL) Under Section 212, there is a calendar-year limit on a service … Work After Retirement? . If a retiree earns more than the Section 212 limit, he or she must pay back to NYSLRS an …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesFocus on Facts
… 2023 NYS, Parks Accessibility (Follow-up), October 2025 NYC, Park Accessibility (Follow-up), November 2024 NYSPRHP, … 2025 Federal Income Tax Provisions Under the Tax Cuts and Jobs Act, April 2025 Imports and Exports in the New York City … SUNY, Oversight of Study Abroad Programs, December 2025 CUNY, Open Education Resources, March 2025 SUNY, Oversight of …
https://www.osc.ny.gov/focus-on