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Steuben County – Financial Management (2025M-127)
… reserve funds provides resources for both unanticipated events and other identified or planned needs, such as future … general fund totaling $103.4 million (48 percent of the upcoming year’s budget) and in the road fund totaling $15.5 million (53 percent of the upcoming year’s budget). The Legislature did not adopt an …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Fillmore Central School District – Credit Cards and Purchase Cards (Allegany County) Although … support to show what was purchased. Hastings-on-Hudson Union Free School District – Information Technology (IT) … County) The board and town officials did not ensure that credit card purchases were supported and for proper purposes. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Albany … School for Girls – Cash Collections (Albany County) The board and school officials did not ensure collections … were properly accounted for and deposited on time. Also, the school’s cash receipts policy was inadequate and …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… , City of Newburgh , Rockland County , Village of South Corning and the Village of Wurtsboro . "In today's … complies with the property tax levy limit. Village of South Corning – Clerk-Treasurer's Records and Reports … Department City of Newburgh Rockland County Village of South Corning and the Village of Wurtsboro …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. East … Claims totaling more than $6.1 million were paid before the claims auditor’s approval and audit. The claims auditor did not sign 70 claims totaling $988,677 …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors determined cash … 44 of 76 remittances (58 percent) to the town clerk. The recycling center cash collection records were inadequate and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… The historic surge in unemployment claims at the onset of the COVID-19 pandemic … State Unemployment Insurance (UI) Trust Fund, resulting in the state borrowing from the federal government to pay … already risen to the highest level permissible under law in 2021. Unless the state or federal government takes …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentDiNapoli: New Yorkers’ Debt on the Rise
… national average debt burden ($55,810), student loan and credit card debt per capita were well above the national … Yorkers have a debt ratio of 57% compared to 73% for the United States as a whole. However, DiNapoli’s report found … in notable ways from the national profile: mortgages and auto loan debt are lower, while credit card and student loan …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseState Comptroller DiNapoli Releases Municipal & School Audits
… officials did not properly manage fund balance and reserve accounts. The board and district officials’ budgeting … district officials consistently overestimated general fund appropriations from 2020-21 through 2022-23 by a total of … Wayland-Cohocton Central School District – Building Access Accounts and Badges (Steuben County) District officials did …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … pursuant to New York State General Municipal Law. The board member’s physical therapy company entered into six contracts with the district while he was a board member that resulted in …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsCUNY Bulletin No. CU-747
The purpose of this bulletin is to inform agencies of the processing of the 2022 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases Municipal Audits
… supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In addition, although the … Fire District – Audit Follow-Up (Wayne County) An audit released in April 2021 determined that the board did not … District – Audit Follow-Up (Schenectady County) An audit released in December 2021 found that the board did not …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0Low Income Home Energy Assistance Program – Federal Funding and New York
… to assist income eligible households with their heating or utility costs. In Federal Fiscal Year (FFY) 2025, almost 1.7 … afford to replace depleted fuel supplies or are subject to utility termination of service due to financial hardship. In … to assist income eligible households with their heating or utility costs …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programCost-of-Living Adjustment – Special 20- and 25-Year Plans
… increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 … option at retirement. You will begin receiving an annual COLA when you are: Age 62 or older and retired for five or … your spouse, they will be eligible to receive half of the COLA amount you would have received. For more information, …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Vendor File Business Units create contracts, purchase requisitions, … Vendor File and have valid New York State Vendor IDs. Business Units must initiate the registration process for any vendor with which they do business if the vendor is not already in the Statewide Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… between funds. Current SFS functionality prevents the submission of adjustments and transfers between funds in the submodules. Expenditure transfers for agencies that cannot submit APJV transactions online …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersOverview – Travel and Conference Expense Management
… effective control over travel and conference expenses. One of the purposes of this guide is to provide you with an … officials) should address both officers and employees of the local government or school district. In addition to … One of the purposes of this guide is to provide you with an …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewTown of Hempstead – Procurement (2022M-63)
… complete report - pdf] Audit Objective Determine if Town of Hempstead (Town) officials used competitive methods when … Determine if Town of Hempstead Town officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… complete report – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the Clerk-Treasurer was consistent with his individual … Determine whether the Village of Ocean Beach Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Village of Monticello – Payroll (2022M-59)
… report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and payroll-related benefits were paid properly. Key Findings Village officials … for the limited periods that we reviewed, 11 (15 percent) of the Village’s employees received erroneous compensation …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59