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Village of Churchville – Financial Management (2025M-128)
… operating funds is an important financial consideration for village officials, because it is available for appropriation to reduce taxes, fund one-time expenditures … fund balance exceeding the 30 percent maximum limit for the past three fiscal years. For example, when adding …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128DiNapoli: Number of Domestic Violence Victims Rises in 2022
… The number of domestic violence victims increased in 2022 by 8.5% in New York City and 8.7% … said. “With increased numbers of domestic violence victims across the state over the past three years, it’s … help and receiving services as easy as possible for victims.” In both New York City and the rest of the state, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022State Comptroller DiNapoli Releases Municipal & School Audits
… District officials did not properly monitor and account for the district’s fixed assets. Officials maintained … a periodic inventory count or an unannounced asset count for district departments. Williamsville Central School … it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Stamford Central …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… School District – Managing Network User Accounts (Nassau County) District officials did not properly manage network … when procuring professional services for occupational and physical therapy, legal, music therapy, advertising and architectural …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… entered into a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, … all rebate revenue that it invoiced to drug manufacturers for rebate-eligible prescription drug claims paid on behalf … of the Empire Plan, the primary health benefits plan for NYSHIP; therefore, Civil Service did not receive $453,029 …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… whether OASAS has sufficient treatment programs available for those in need. Department of Health: Medicaid Claims … has not developed any quantifiable performance measures for the BRC contract and, as a result, has no basis for determining whether BRC’s outreach services are meeting …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates. … Law Section 10.10(e). City of Long Beach – Payments for Unused Leave Accruals (Nassau County) The city approved …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Better Oversight Needed at Homeless Shelters
… today by New York State Comptroller Thomas P. DiNapoli found the Office of Temporary and Disability Assistance … – 46.8 percent – between 2007 and 2018. DiNapoli’s audit found required plans designed to help homeless individuals … An audit found the Office of Temporary and Disability Assistance OTDA …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersState Agencies Bulletin No. 1869
… Purpose The purpose of this bulletin is to inform agencies of new Control D report … for New York State and Local taxation of employees. Bulletin No. 1845 provides guidance on how to correct an … The NPAY709 will be discontinued. OSC Actions OSC issued Bulletin No. 1845 to provide guidance to agencies on how to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataCuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… are paid on time, and funds are safeguarded and available for equipment, training and emergency responses. A lack of … totaled $177,922 and disbursements and withdrawals for startup 1 cash for fundraising events totaled $141,561. Audit Summary …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightState Agencies Bulletin No. 1016.1
… immediately. Background Maintaining up-to-date addresses for employees enables the State to provide high quality … services and save money on postage. Addresses are used for such critical tasks as direct employee contact, mailing … the organization to be Move-Update Certified and eligible for discount postal rates. Additionally, if these addresses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… An audit released today by State Comptroller Thomas P. DiNapoli of New York … An audit released today by State Comptroller Thomas P DiNapoli of New York …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsNew York State Comptroller DiNapoli, CalPERS CEO Marcie Frost and NYC Comptroller Mark Levine Raise Alarm on Reports of Proposed SpaceX IPO Governance
… extreme governance structure within SpaceX’s confidential draft registration statement. While the registration …
https://www.osc.ny.gov/press/releases/2026/05/new-york-state-comptroller-dinapoli-calpers-ceo-marcie-frost-and-nyc-comptroller-mark-levine-raiseState Agencies Bulletin No. 1939
… Purpose The purpose of this bulletin is to inform agencies of the … Security Services Hazardous Duty Pay payment for employees who have at least one year of service credit in either BU01 … an Action/Reason code of either: Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Opinion 90-39
… This opinion represents the views of the Office of the State Comptroller at the time it was … issues discussed in the opinion. FEES -- Imposition of (by town on behalf of fire district) FIRE DISTRICTS -- Taxes … of special tax or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 98-1
… -- Powers and Duties (contract with public authority for transportation services for Medicaid clients) PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (contract with a public authority for transportation of Medicaid clients) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-1XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… 163 of the State Finance Law (SFL) requires that contracts for services and commodities be awarded on the basis of … 8 of the Public Buildings Law provides that all contracts for amounts in excess of five thousand dollars for the work of construction, reconstruction, alteration, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… decline in more than 25 years. New York City accounted for more than half the industry’s statewide job losses. The … declined by 14.4 percent (23,300 jobs) in 2020, worse than for the private sector overall. Most construction firms in … (91 percent in 2020). These small firms are responsible for about one-third of all construction jobs. Construction …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19XIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording … infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital asset records … and modified approach for infrastructure capital assets College and University funds (SUNY and CUNY Senior Colleges) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsOpinion 96-21
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion … of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was damaged by … absence of a statutory definition, the natural and obvious meaning of the phrase would apply (McKinney's Statutes, §74). …
https://www.osc.ny.gov/legal-opinions/opinion-96-21