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City of Long Beach – Budget Review (B22-7-4)
… and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, and whether the City took appropriate action … outstanding. Key Findings The City’s financial condition is susceptible to fiscal stress. The City’s proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Village of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the Board and Justice … 1, 2011, to September 30, 2012. Background The Village of Upper Brookville is located in Oyster Bay in Nassau … Village of Upper Brookville Justice Court 2013M160 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
City of Middletown Selected Financial Operations and Information Technology 2013M56
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… an independent public benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of the City of Syracuse and its … active projects which received approximately $12.5 million in tax exemptions during 2014. The Agency also administers a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andContact Update Online Help
… Navigating the Site Once you've logged into the system, the Welcome to Online Services Dashboard is displayed. Under the Online Services Applications … within organizations without regard to a person’s official title. For example, the organizational role "State …
https://www.osc.ny.gov/contact-update/online-helpNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… County District Attorney David M. Hoovler announced that on Monday, November 10, 2025, Rohail Raja, age 45, and his … age 45, both of the Town of New Windsor, were arraigned on an indictment charging them with Grand Larceny in the … fully secured bond or $10,000,000 partially secured bond. On Tuesday, November 18, 2025, co-defendant Ari Manojkumar, …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… forensic audit revealed that from April 2022 to January 2025 Woods allegedly stole over $120k in cash … the State Comptroller’s and District Attorney’s offices closed the Treasurer’s office and seized records related to … and spending projections, among other issues. In May 2023, another joint investigation between the State …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityNew York’s Economy and Finances in the COVID-19 Era
… Edition Selected Economic Trends After Losing 24 Years of Job Gains, State Takes Initial Steps Toward Recovery New … York State’s total employment count hit an all-time high of more than 9.8 million in February, reflecting net gains of nearly 2 million jobs since April 1996. The COVID-19 …
https://www.osc.ny.gov/reports/covid-19-august-19-2020Disability Retirement – When Employees Retire
… behalf. For example, the employee’s attorney, a power of attorney (POA), or a court-appointed guardian who has been … employer, you also have the authority to file on behalf of your employee. When we receive a disability retirement … and recommend approval or disapproval. Filing on Behalf of an Employee You can file a disability retirement …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… board of trustees, which includes the Chairman of the NYS Gaming Commission, the NYS Commissioner of Agriculture and … related services for the benefit of their campus communities. The financial data for these organizations comes … Board of Directors consists of the Chairman of the State Gaming Commission, the Commissioner of Agriculture and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsIX.7.J Final Reports – IX. Federal Grants
Most federal agencies require the submission of reports either programmatic financial or both
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… used by the State to draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background … School District (District) issued debt totaling $6 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt not … the accumulated deficit in the District's general fund as of June 30, 2006. New York State Local Finance Law Section 10.10 requires municipalities …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Harpursville Central School District - Financial Condition (2018M-120)
… District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance … trends, resulting in expenditure and revenue variances of 3 percent and 1 percent, respectively. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
Town of Bolton Urban Development Action Grant Repayment Funds 2017M216
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Acceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep track of employee accruals. The system should include a signature and attestation by the … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsOpinion 90-28
… This opinion represents the views of the Office of the State Comptroller at the time … board member performing private engineering services for subdivisions) ZONING AND PLANNING -- Planning Boards … from voting on the subdivision applications on which he has performed work as an engineer. Article 18 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Comptroller DiNapoli Releases School Audits
… District , Mount Markham Central School District , Nassau County Board of Cooperative Educational Services , New York … School District , Watkins Glen Central School District , Weedsport Central School District and the Whitesboro Central … Weedsport Central School District – Financial Management (Cayuga County) District officials have generally taken …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… campaign committee, the Friends of Richard Thomas (“FORT”). After winning the mayoral election, Thomas … campaign committee bank accounts revealed that Thomas used FORT funds for personal use, stealing approximately $12,900. … that two separate payments that he issued to himself from FORT, totaling $8,900, were "reimbursements." An analysis of …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richard