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Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. … an elected Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. … breach notification procedures, or adopted procedures for data backup. Although audit logs are available through …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… of our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. The City’s total …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Richland Fire District – Board Oversight (2016M-374)
… 2016. Background The Richland Fire District is a district corporation of the State, distinct and separate from the Town … Deposit foreign fire insurance money in a separate bank account so it will not be commingled with other District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… Agency (WCIDA) officials ensure the payments in lieu of taxes (PILOT) they calculated were accurate and in … WCIDA’s financial and operational affairs. The Executive Director is the chief executive officer and is responsible for WCIDA’s day-to-day management. The Director of Operations (Director) oversees WCIDA’s business …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Town of Ripley – Town Clerk Collections (2024M-139)
… 2023 tax collections totaling approximately $560,000 daily as required and record timely in the cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… recordkeeping, or vehicle and equipment usage and disposal. Key Recommendations Evaluate the District’s current …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardState Comptroller DiNapoli Releases School District Audits
… 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen … for all electronic transactions. Auditors found the online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-297
… service at a basic annual salary rate equal to or greater than the maximum of their grade as of April 1, 2021; … (8) years or more, or thirteen (13) years or more at a base annual salary equal to or greater than the maximum … be paid based on the PayServ Increment Code on the Job Data page as shown below: Years Above Maximum Increment Codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentAbout This Publication – World Trade Center Presumption
… This publication provides a general summary of benefits, …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationOpinion 95-32
… aggregate amount of the deposits, together with a security agreement from the depositary bank or trust company (General … of public funds). Pursuant to section 10(3)(a), a security agreement must provide that the collateral is being pledged … investments upon default. Section 10 also states that the agreement must provide for the conditions under which the …
https://www.osc.ny.gov/legal-opinions/opinion-95-32DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… period. Child poverty rates for the region’s counties are near or below the state rate (22.2 percent), however, rates …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesState Agencies Bulletin No. 1800
… adjustments. The new form W-4 will be available in Payroll Online on January 1, 2020. Until then, only the 2019 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxState Comptroller DiNapoli Releases Municipal & School Audits
… claims prior to payment. Of the 1,467 claims totaling $24.2 million, auditors reviewed 266 claims totaling $7.7 million … lead levels were still in service without a follow-up test showing they were now below the lead action level or … and never notified staff, parents and/or guardians of the test results exceeding the lead action level in writing …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… make far more than the program’s maximum allowed incomes and pay a modest monthly surcharge as their only penalty, … found the New York City Department of Housing Preservation and Development (HPD) has not done enough to verify that residents are reporting their true income and are paying the correct surcharge when their income …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Comptroller DiNapoli Releases Municipal Audits
… post-employment health insurance benefits or that required premium contributions were paid to the town. As a result, the … payments, and did not collect $52,659 in required premium contributions owed to the town. Middlesex Fire …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… York City’s office sector reached a total of 1.6 million jobs in 2019, the highest level on record. Office sector … $6.9 billion in direct revenue in property taxes, real estate transaction taxes, mortgage taxes and commercial rent …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… P. DiNapoli. “New York City’s capital projects too often experience delays and cost overruns, though efforts are … that spanned multiple areas were also more likely to experience cost overruns, suggesting more focus on …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededAnnual Financial Report
… how to navigate and complete the Annual Financial Report. For more detailed instructions please refer to the … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee … account code in the Annual Financial Report (AFR). For example: Cash must be reported as a positive amount, and …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportNew York State Rent Relief Funding: Spotlight on New York City
… understand their legal rights. It remains to be seen what impact the State’s response will have on improving the …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOther Bulletin No. 73
… the 2021-2026 Memorandum of Agreement between SCF and CSEA which provides for payment of the 2023 Longevity … only. Effective Dates: Payment is effective 10/01/2023 and may be submitted beginning in Administration Pay Period … Military Stipend Leave in a BU97 position on 09/30/2023; and Has a Comp Rate Code of ANN or BIW (only if the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civil